Preliminary Work and Taxpayer Data
Turn taxpayer facts into the correct filing framework before calculating tax. This domain tests intake, status, dependency, reporting obligations, and the information that controls the return.
Open 8 lessons120 focused lessons / 13 exam domains
The EA Exam Topic Library
Study the full current PSI outline through direct answers, practical tax scenarios, common exam traps, and official IRS references. Choose a part or follow the weighted domains in order.
EA Exam Part 1
Individuals
6 official objective domains and 48 focused lessons, organized to match the current PSI content outline.
Income and Assets
Classify individual income, retirement distributions, pass-through items, and property transactions. The exam emphasizes basis, character, timing, and the correct reporting path.
Open 8 lessonsDeductions and Credits
Apply itemized deductions, the qualified business income deduction, and individual credits. Strong answers distinguish eligibility, computation, refundability, and substantiation.
Open 8 lessonsTaxation
Compute taxes beyond the ordinary income-tax table, including self-employment, alternative minimum tax, investment and Medicare taxes, and tax on special income.
Open 8 lessonsAdvising the Individual Taxpayer
Translate tax rules into lawful, documented taxpayer choices involving timing, filing, planning, amendments, and changing life events.
Open 8 lessonsSpecialized Returns for Individuals
Handle estates, gifts, trusts, foreign reporting, and other returns that intersect with individual taxation but follow their own filing systems.
Open 8 lessonsEA Exam Part 2
Businesses
3 official objective domains and 36 focused lessons, organized to match the current PSI content outline.
Business Entities and Considerations
Identify entity classification and lifecycle rules, then follow income, basis, distributions, elections, and filing obligations through partnerships and corporations.
Open 12 lessonsBusiness Tax Preparation
Prepare and analyze business returns using income, deductions, assets, accounting methods, credits, basis, financial statements, and owner transactions.
Open 12 lessonsSpecialized Returns and Taxpayers
Apply the distinct rules for trusts, exempt organizations, retirement plans, farms, and rental activities while preserving the same disciplined return-preparation workflow.
Open 12 lessonsEA Exam Part 3
Representation, Practices and Procedures
4 official objective domains and 36 focused lessons, organized to match the current PSI content outline.
Practices and Procedures
Apply Circular 230 and return-preparer obligations to eligibility, diligence, fees, conflicts, advice, records, sanctions, and professional conduct.
Open 9 lessonsRepresentation Before the IRS
Establish authority, protect confidential information, research governing law, build the administrative record, and move a taxpayer's matter through the correct IRS channel.
Open 9 lessonsSpecific Areas of Representation
Represent taxpayers in collection, examination, appeal, penalty, and account-resolution matters using the right remedy, evidence, deadlines, and administrative path.
Open 9 lessonsFiling Process
Operate a compliant tax-preparation and e-file process, from accuracy and security through authorizations, rejects, record retention, and provider sanctions.
Open 9 lessonsCoverage standard
Built from the current exam blueprint, not keyword permutations.
The 13 domain weights come from PSI's current IRS Special Enrollment Examination Candidate Information Bulletin. Each lesson groups related objective language into a page with a distinct decision problem and study action.
Open the official PSI bulletin