Enrolled Agent Study Guide 2025-2026

Master the Enrolled Agent exam with this comprehensive, meticulously organized for candidates taking the IRS Enrolled Agent exam during the testing window from May 1, 2025, to February 28, 2026.


This authoritative resource provides in-depth coverage of Part 1: Individuals of the EA exam, transforming complex tax regulations into clear, accessible concepts using straightforward language and practical examples. Our systematic approach helps you build confidence with each chapter, ensuring thorough preparation for exam day.


Our comprehensive guide covers:

• Essential tax law figures, rates, and limitations for individual taxpayers
• Filing status determination and residency requirements
• Dependency relationships and qualifying tests
• Taxable and nontaxable income classifications
• Investment income reporting and basis calculations
• Capital gains/losses and nonrecognition transactions
• Rental income, passive activity rules, and royalties
• Adjustments to income and detailed itemized deduction analysis
• All major tax credits including child tax credit, education credits, and earned income credit
• Individual retirement accounts and distribution planning
• Critical foreign financial reporting requirements
• Estate and gift tax planning for individuals

Each topic has been rigorously vetted by tax professionals to ensure complete accuracy and alignment with current IRS examination requirements. The logical organization follows the exam structure, making your study time more efficient and effective.


Whether you're preparing for your first attempt or looking to improve your score, this study guide provides the depth of knowledge necessary to confidently pass the Enrolled Agent exam and excel in your tax career.