IRS Special Enrollment Examination (EA SEE) Part 1: Individuals — Internal Revenue Service
Part 1 of the IRS Special Enrollment Examination covers individual income tax: preliminary work and taxpayer data, income and assets, deductions and credits, taxation, advising the individual taxpayer and specialized returns. The real test has 100 questions in 3 hours 30 minutes, 15 of them unscored. SummitCert's portal gives you explained practice questions, flashcards, a timed mock of the 85 scored questions and progress tracking by content area.
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Part 1 Individuals and Part 3 Representation, together
Everything included — in full detail
This is exactly what you unlock. No vague promises — real numbers, straight from the portal.
Your full practice pool — 350 questions total, written to mirror the real exam blueprint, with full answer explanations for every question.
Including Preliminary Work and Taxpayer Data, Income and Assets, Deductions and Credits, and more.
A complete, realistic exam-day simulation with the same question count and time limit as the real thing.
Covering every key term, concept, and framework you're expected to know.
Hand-picked walkthroughs and explainers organized by topic.
Visual breakdowns of the frameworks and models the exam tests you on.
The exact formulas and calculations you need, ready to review before test day.
A searchable glossary so unfamiliar terminology never slows you down.
See your accuracy by domain, spot weak areas early, and follow a built-in study schedule.
Tailored to this exam: it knows your progress and weak areas, remembers your earlier chats, and picks up where you left off on your other devices.
Study anywhere — your progress syncs on the device you are using and picks up where you left off.
No subscriptions, no renewals — buy once and keep studying until you pass.
See the EA Exam Part 1 portal
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Topics you'll drill
6 core topics pulled straight from the real question bank.
- Preliminary Work and Taxpayer Data
- Income and Assets
- Deductions and Credits
- Taxation
- Advising the Individual Taxpayer
- Specialized Returns for Individuals
EA Exam Part 1 exam requirements & cost
Straight from the certifying body — separate from what we charge for the study portal.
The PSI candidate information bulletin for the IRS Special Enrollment Examination lists Part 1 (Individuals) as 100 questions taken in 3 hours 30 minutes, of which 15 are unscored experimental questions; the portal mock uses the 85 scored questions in 179 minutes. Part 1 content areas and shares: Preliminary Work and Taxpayer Data 16.47 percent, Income and Assets 20, Deductions and Credits 20, Taxation 17.65, Advising the Individual Taxpayer 12.94 and Specialized Returns for Individuals 12.94. The current testing window runs from July 1, 2026 to February 28, 2027, and the exam tests the tax law in effect on the exam date. The IRS and PSI report a scaled score on a 200 to 800 scale and 500 is passing. A scaled score is not a percentage of questions correct, so the portal mock shows a percent score only as a rough self-check. The IRS enrolled agent FAQ lists a fee of $317 per part, paid when you schedule, non-refundable and non-transferable; confirm the current amount on irs.gov before you schedule. The content outline spreads questions across 6 areas; the largest are Income and Assets (20.0%); Deductions and Credits (20.0%); Taxation (17.6%). The full list of areas and weights is on the portal exam page. A valid PTIN is required to schedule each part, and you may take the three parts in any order; confirm the current identity and PTIN requirements on irs.gov.
EA Exam Part 1 exam blueprint
Real domain weighting from the certifying body's own published exam syllabus.
- Preliminary Work and Taxpayer Data16.5%
- Income and Assets20%
- Deductions and Credits20%
- Taxation17.6%
- Advising the Individual Taxpayer12.9%
- Specialized Returns for Individuals12.9%
Real pass rate, retake policy, scoring, and a study timeline for EA Exam Part 1 — free, no purchase required.
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