Quick Answer: The Special Enrollment Examination (SEE) has 3 parts: Part 1 (Individual Taxation), Part 2 (Business Taxation), and Part 3 (Representation, Practices & Procedures). Each part has 100 multiple-choice questions and a 3.5-hour time limit.
EA Exam Topic Weightage
The IRS updates the syllabus annually. Below is the domain weightage breakdown for all three parts of the exam:
| Part / Topic | Domain Description | Exam Weight |
|---|---|---|
| Part 1: Individuals | Gross Income & Exclusions | 25% |
| Deductions, Credits & Adjustments | 20% | |
| Filing Status & Requirements | 15% | |
| Part 2: Businesses | Business Entities (S-Corp, C-Corp, Partnership) | 45% |
| Business Financials & Assets | 30% | |
| Part 3: Representation | Circular 230 Practice Rules | 33% |
| Taxpayer Representation & Power of Attorney | 33% |
Syllabus Highlights
- Part 1 Focus: Form 1040, standard vs itemized deductions (Schedule A), filing thresholds, capital gains (Schedule D).
- Part 2 Focus: Pass-through entities (Partnerships Form 1065, S-Corps Form 1120S), Double Taxation (C-Corps Form 1120), depreciation (MACRS, Section 179).
- Part 3 Focus: Circular 230 ethical regulations, Form 2848 Power of Attorney, audit selection, collection process, appeals.
Official IRS citation: IRS SEE Candidate Information Bulletin (Prometric).