Enrolled Agent Study Guide

Built for the July 2026 – February 2027 SEE window: 2025 tax law including the new 2025 deductions, current PSI logistics and scoring, and all three exam parts.

Prepare for the IRS Enrolled Agent credential — all three parts of the Special Enrollment Examination (SEE) — with a focused study companion built for the current testing window.

Enrolled Agent Study Guide organizes everything into six sections that follow the official exam specifications part by part, so you drill the rules an exam question actually hangs on instead of wandering a topic list.

BUILT FOR THE CURRENT EXAM Written for the July 2026 – February 2027 testing window: tax law as amended through December 31, 2025, including the 2025 law changes the exam now tests — the new senior deduction, the tips and overtime deductions, the higher SALT cap, current retirement limits, and the restored 100% bonus depreciation. Exam logistics reflect the current PSI testing experience, scoring scale, and carryover rules.

FIVE WAYS TO STUDY • 160+ flashcards — tap to flip, tagged by exam section • 120+ multiple-choice questions with worked explanations • 90+ true/false drills built from real tax-preparer misconceptions • Term-matching game — pair the key terms, in quick rounds of five • Searchable reference: a 110+ term tax glossary plus 40+ key rules, formulas, penalty rates, and figures

SIX EXAM SECTIONS, ALL THREE PARTS

1. Part 1: Preliminary Work & Income — filing requirements and status, dependents, income and assets, retirement income, capital gains and basis, adjustments
2. Part 1: Deductions, Credits & Taxation — itemized deductions, QBI, the major credits, AMT, self-employment tax, advising individuals, estate and gift returns
3. Part 2: Business Entities — sole proprietorships, partnerships, C corporations, S corporations, formation, basis, elections
4. Part 2: Business Tax Preparation — business income and deductions, depreciation and Section 179, employment taxes, trusts, exempt organizations, farmers, rentals
5. Part 3: Practices & Procedures — Circular 230 duties, sanctions, preparer penalties, e-file rules, continuing education and renewal
6. Part 3: Representation before the IRS — powers of attorney, collections, installment agreements and offers in compromise, audits, appeals

BUILT FOR HOW YOU ACTUALLY STUDY • Every practice item explains WHY the answer is right — the explanation is the lesson • Works completely offline • Clean, fast, distraction-free — no ads, ever • Track nothing, sign into nothing: no account required

FREE TO START The free version previews every study mode; any purchase below unlocks the complete library — all four options unlock identical content.

WHO IT'S FOR Tax preparers pursuing unlimited representation rights, bookkeepers and accountants adding a federal credential, and career-changers entering tax practice.

All study content in this app is original and written for this app. It is an independent study resource — not affiliated with, endorsed by, or sponsored by the Internal Revenue Service, the U.S. Department of the Treasury, or PSI Services, and it does not include actual exam questions. It provides exam preparation, not tax advice; exam requirements, fees and tax figures can change — always confirm current details in the official candidate information bulletin.

SUBSCRIPTION & PURCHASE OPTIONS • EA Premium Weekly: $2.99/week auto-renewable subscription • EA Premium Monthly: $6.99/month auto-renewable subscription • EA Premium Annual: $19.99/year auto-renewable subscription • EA Premium Lifetime: $29.99 one-time purchase — same full access, pay once Every option unlocks the complete library of flashcards, practice questions, true/false drills, glossary terms and formulas. Payment is charged to your Apple Account at confirmation of purchase. Subscriptions renew automatically unless canceled at least 24 hours before the end of the current period. Manage or cancel anytime in your Apple Account settings.

Terms of Use (EULA): https://www.apple.com/legal/internet-services/itunes/dev/stdeula/ Privacy Policy: https://www.dmpenterprisellc.com/privacy-policy