What is covered on EA Exam Part 1?

EA Exam Part 1 covers Individual Taxation, including filing requirements, gross income inclusions and exclusions, capital gains and losses, standard and itemized deductions, adjustments to income, and tax credits.

Which IRS publication is key for Part 1?

IRS Publication 17 (Your Federal Income Tax) is the primary reference publication for Part 1 of the SEE exam.

Special Enrollment Examination

EA Exam Part 1: Individual Taxation — Study Guide + Free MCQs

Written By Hiren Soni, CA

Fact-Checked By Tom Norton, CPA, EA

Last Updated July 10, 2026

Tax Law Compliance IRS SEE 2025/2026 Rules

Part 1 Overview & Exam Details

Quick Answer:

EA Exam Part 1 tests your technical knowledge of U.S. Federal Individual Taxation, including gross income, capital gains, standard or itemized deductions, and tax credits.

100 MCQs

Question Count

3.5 Hours

Testing Time Limit

105 / 130

Scaled Passing Score

EA Part 1 Syllabus & Domain Breakdown

Part 1 contains 100 questions representing 5 key tax domains. It focuses exclusively on filing requirements, tax brackets, and individual deductions.

Domain	Focus Area	Syllabus Weight
Domain 1	Filing Requirements, Status & Exemptions	15%
Domain 2	Gross Income & Exclusions (Wages, Dividends, Capital Gains)	25%
Domain 3	Deductions, Credits & Adjustments (Schedule A, Child Credit, AGI)	20%
Domain 4	Capital Gains, Losses & Asset Transactions	15%
Domain 5	Specialized Taxpayers & Eldercare (Gift, Estate, Fiduciary base)	15%
Domain 6	Tax Planning & Advisory	10%

Key Tax Forms and Publications for Part 1

IRS Form 1040: The individual tax return master form and its Schedules 1, 2, and 3.
Schedule A: Itemized deductions (medical, local taxes, mortgage interest, charitable donations).
Schedule D: Capital gains and losses reporting.
IRS Publication 17: The primary tax publication that covers individual income tax.

Specific Study Domains

Individual Income Tax Return

Income

Capital Gains

Adjustments & Deductions

Calculating Tax & Tax Credits

Retirement Accounts & Social Secruity

Specialized returns and Topics

Prepare for Part 1 Free

HKS Institute provides 500+ free practice questions, explanation cards, and full Prometric-style mock exams for Part 1. Access study books and video lessons completely online.

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Official IRS References

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EA Parts Directory

Part 1: Individual Taxation Part 2: Business Taxation Part 3: Representation