What's on EA exam Parts 1, 2 and 3
Part 1 tests individual returns, Part 2 tests businesses, and Part 3 tests representation, practices and procedures. Each part has 85 scored questions, split across 3 to 6 topic areas. They are listed in the IRS exam's Candidate Information Bulletin.
Each part also has 15 unscored questions, so 100 in all. These tables are for exams taken from July 1, 2026 to February 28, 2027. Questions use tax law as amended through December 31, 2025. For format and scoring, see pass rates and difficulty.
Part 1: Individuals
| Topic area | Scored questions |
|---|---|
| Preliminary work and taxpayer data | 14 |
| Income and assets | 17 |
| Deductions and credits | 17 |
| Taxation | 15 |
| Advising the individual taxpayer | 11 |
| Specialized returns for individuals | 11 |
| Total | 85 |
The last area covers estate tax, gift tax and international information reporting, such as the FBAR and Form 8938.
Part 2: Businesses
| Topic area | Scored questions |
|---|---|
| Business entities and considerations | 30 |
| Business tax preparation | 37 |
| Specialized returns and taxpayers | 18 |
| Total | 85 |
Entities include sole proprietorships, partnerships, corporations, S corporations and LLCs. The specialized area covers trusts and estates, exempt organizations, retirement plans and farmers.
Part 3: Representation, practices and procedures
| Topic area | Scored questions |
|---|---|
| Practices and procedures | 26 |
| Representation before the IRS | 25 |
| Specific areas of representation | 20 |
| Filing process | 14 |
| Total | 85 |
Specific areas of representation includes collection (installment agreements, offers in compromise, liens and levies), plus audits, abatements, and amended returns and refund claims. The filing process area covers e-file rules and record keeping.
How to read the outline
The bulletin lists topics under each area. It says not every topic will appear and the list is not all-inclusive. It also says some topics may appear in more than one part. The number beside each area is the count of scored questions.
The outline starts on page 29 of the bulletin. The same lists are on the PSI site for the IRS exam. The bulletin was last revised October 9, 2026.
Official sample questions
The IRS posts sample test questions for each part, as a web page or a PDF: Part 1, Part 2 and Part 3. Each page has 20 questions with an answer key and references. The IRS says they have never been used on a real exam and are written on tax law through December 31, 2025.
The IRS FAQ points candidates to IRS forms and their instructions as study material. It recommends no prep provider.
You can take the parts in any order. For when you can book, see exam dates. For fees, see cost and registration.
Sources, checked November 1, 2026: IRS: SEE Candidate Information Bulletin (PSI), revised October 9, 2026 · IRS: Special Enrollment Examination FAQ · IRS: Sample test questions · Part 1 · Part 2 · Part 3 · PSI: IRS exam site. Outlines change with each testing window, so check the bulletin before you study.