What to study
Organize study around individual income, filing status and dependents, deductions and credits, property and basis, retirement, and specialized returns. Use the current PSI content outline as the controlling scope.
Common practice mistake
Do not memorize only thresholds and phaseouts. Practice identifying the governing rule, the relevant taxpayer facts, and the form or schedule that implements it.
Try current examples
The free Part 1 sample uses questions published by the IRS for the current exam law period, followed by source references and concise explanations.
What candidates ask next
What is EA Exam Part 1?
Part 1 is Individuals and tests federal tax rules as they apply to individual taxpayers.
How many questions are on Part 1?
Part 1 contains 100 questions, including 85 scored and 15 experimental questions.
Primary sources
Exam facts on this page are checked against these current official sources.