EA Exam Part 1: What to Expect

EA Exam Part 1 covers individual taxation. It tests how well you understand taxpayer data, income, deductions, credits, tax calculation, and certain specialized returns tied to individuals. If you're preparing for the SEE, this is the section focused on Individuals.

What is on EA Exam Part 1?

Part 1 of the Special Enrollment Examination (SEE) is the Individuals section of the Enrolled Agent exam. It includes 100 multiple-choice questions, with 85 scored questions and 15 experimental questions that do not count toward your score. You get 3.5 hours to complete the exam.

The content is generally organized into five areas:

• Preliminary work and taxpayer data
• Income and assets
• Deductions and credits
• Taxation and advice
• Specialized returns for individuals, including estate and gift tax topics

For most candidates, the biggest challenge is not memorizing isolated facts. It is learning how rules apply in realistic tax situations, especially when questions mix filing status, income treatment, basis, deductions, and credits in one scenario.

How EA Part 1 scoring works

EA Exam Part 1 is scored on a scaled system. For the 2026–27 PSI cycle a passing score is 500 on a 200–800 scale (updated from the prior 40–130 scale with 105 to pass). All multiple-choice questions are weighted equally, and candidates who pass typically do not receive a numeric score report. If you do not pass, you usually receive diagnostic feedback showing weaker content areas.

One important point: because the score is scaled, it is better to focus on mastering the tested topics than trying to calculate a raw-score target. Strong performance across the main domains matters more than chasing a specific number of correct answers.

Scheduling, timing, and retakes

The SEE is generally offered during most months of the year, but not during March and April. Candidates schedule through PSI (which replaced Prometric effective with the July 1, 2026 cycle) and need a PTIN before booking an exam appointment.

Part 1, like the other EA exam parts, can be taken separately. If you do not pass, you can retake it during the testing window, subject to IRS and PSI rules. That flexibility is helpful for working adults who need to study around tax season or a full-time job.

A practical prep strategy is to study Part 1 by topic, then shift quickly into mixed sets of questions. That helps you build both content knowledge and exam stamina. If you want extra reps, Enrolled Angel at enrld.com includes Part 1 practice questions, mock exams, and spaced review designed for busy EA candidates.

Practical takeaway

EA Exam Part 1 is the Individuals exam. Expect 100 multiple-choice questions in 3.5 hours, with heavy emphasis on applying individual tax rules correctly. If your study plan covers the five major domains and includes realistic practice questions, you’ll be much better prepared for test day.