Enrolled Agent Syllabus 2026 | Parts 1-3 & PSI
Enrolled Agent Syllabus 2026: Part 1, Part 2, Part 3, PSI Exam Pattern and Study Plan
The Enrolled Agent syllabus is built around one practical skill: applying U.S. tax law and IRS procedure to real taxpayer situations. For 2026, Indian candidates should also know the PSI exam format, remote international testing window, PTIN requirement and the best order to study the three parts.
Quick answer: The EA syllabus has three parts: Individuals, Businesses, and Representation, Practices and Procedures. Each part has 100 questions, of which 85 are scored and 15 are experimental. Each part has a 3.5-hour testing time, and the scaled passing score is 500.
EA exam pattern 2026
The IRS Enrolled Agent Special Enrollment Examination is now developed and administered by PSI Services. The exam is closed book, has three independent parts, and candidates can take the parts in any order.
| Exam item | 2026 detail | What it means for students |
|---|---|---|
| Exam vendor | PSI Services | Use current PSI and IRS instructions when scheduling. Do not rely on old administrator screenshots or old center lists. |
| Exam parts | Part 1 Individuals, Part 2 Businesses, Part 3 Representation, Practices and Procedures | Each part can be prepared separately, but Part 1 concepts often help with Part 2 and Part 3 examples. |
| Questions per part | 100 questions: 85 scored and 15 experimental | Do not panic if some questions feel unusual. Experimental questions are included but not identified. |
| Testing time | 3.5 hours per part, with 4 hours actual seat time | Practice in timed blocks. You need both tax knowledge and question stamina. |
| Passing score | 500 on a scaled range of 200 to 800 | Passing candidates receive a pass result, not a high-score badge. Study to pass consistently, not to chase perfection. |
| Exam law basis | Questions generally refer to calendar year 2025 and law as amended through December 31, 2025 | Use updated materials. Old tax limits, old forms and old penalty amounts can hurt accuracy. |
| International testing | Remote-only international testing from September 1, 2026 to February 28, 2027 | Indian candidates should prepare their room, ID and system check before scheduling remote testing. |
| Score carryover | Passed parts carry over for up to three years | You do not need to clear all three parts in one attempt, but a planned sequence reduces retakes. |
EA Part 1 syllabus: Individuals
Part 1 is the best starting point for most Indian students because it builds the base of U.S. individual tax. It covers filing status, dependents, income, deductions, credits, tax calculation and taxpayer rights.
| Syllabus area | What to learn | Exam-style application |
|---|---|---|
| Preliminary work with taxpayer data | Filing status, dependents, residency, taxpayer information, return filing basics and taxpayer data gathering. | Expect scenarios where two answers look correct unless you identify the taxpayer, dependent or residency rule first. |
| Income and assets | Wages, interest, dividends, retirement income, rental income, capital gains, sale of assets and basis concepts. | Questions often test whether an amount is taxable, excluded, ordinary income or capital gain. |
| Adjustments to income | Above-the-line deductions, retirement contributions, health savings accounts, self-employment adjustments and other adjustments. | Be ready to separate adjustments from itemized deductions and credits. |
| Deductions and credits | Standard deduction, itemized deductions, education credits, child-related credits, earned income credit and limitations. | Learn the trigger conditions. Many wrong answers are attractive because they ignore phase-outs or eligibility tests. |
| Taxation and payments | Tax computation, self-employment tax, additional taxes, withholding, estimated payments and refund rules. | Calculation questions are usually built from short facts. Write the formula before choosing the option. |
| Taxpayer rights and penalties | IRS notices, appeals, payment options, rights, penalties and taxpayer communication. | This connects with Part 3, especially when the question asks what a taxpayer or representative should do next. |
Best study approach for Part 1: Make a one-page map of filing status, dependents, income buckets, deductions, credits and tax payments. Then solve MCQs slowly enough to explain why the wrong options are wrong.
EA Part 2 syllabus: Businesses
Part 2 is usually the heaviest part for candidates without U.S. tax work experience. It tests sole proprietors, partnerships, corporations, S corporations, business deductions, payroll taxes, basis, property transactions and specialized business returns.
| Syllabus area | What to learn | Exam-style application |
|---|---|---|
| Business entities | Sole proprietorships, partnerships, corporations, S corporations, LLC classification and entity tax filing obligations. | Questions may ask which return is filed, who reports income, and how liability or pass-through treatment works. |
| Business income and expenses | Gross receipts, cost of goods sold, ordinary and necessary expenses, depreciation, business use of home and vehicle expenses. | Expect deduction questions where timing, substantiation and business purpose matter. |
| Property, basis and depreciation | Asset basis, adjusted basis, depreciation, sales, exchanges, losses and character of gains. | Many students lose marks by memorizing formulas without identifying the entity and asset first. |
| Partnership and corporate taxation | Contributions, distributions, basis, income allocation, corporate tax, S corporation eligibility and shareholder treatment. | Learn the flow of tax items. The exam often tests who reports what, when and in what character. |
| Employment and payroll taxes | Employment tax deposits, worker classification, payroll forms, penalties and employer responsibilities. | Part 2 and Part 3 overlap when payroll compliance leads to notices, penalties or representation issues. |
| Specialized returns and other topics | Exempt organizations, estates, trusts, retirement plans, information returns and other business compliance topics. | Do not ignore lower-frequency areas. They can be the difference between near-pass and pass. |
Part 2 warning: Do not rush MCQs. Business tax questions often contain answer choices that begin with similar wording but end differently. Read all four choices before selecting.
EA Part 3 syllabus: Representation, Practices and Procedures
Part 3 is about how enrolled agents act before the IRS. It covers practice standards, Circular 230, due diligence, penalties, powers of attorney, audits, collections, appeals and professional conduct.
| Syllabus area | What to learn | Exam-style application |
|---|---|---|
| Practice before the IRS | Who may practice, enrolled agent authority, power of attorney, communication with IRS and taxpayer representation rules. | Questions often ask what the practitioner may, must or must not do. |
| Circular 230 and ethics | Due diligence, competence, conflicts of interest, return positions, client records, advertising and sanctions. | Learn the principle, not just the rule. Ethics questions are often judgment-based. |
| IRS examination and appeals | Audit process, notices, examination rights, appeals, closing agreements and administrative options. | Expect procedural questions asking the next best step after a notice or audit finding. |
| Collection and payment issues | Installment agreements, offers in compromise, liens, levies, penalties and collection due process. | Map each collection tool to the taxpayer’s situation and available relief options. |
| Filing requirements and penalties | Filing deadlines, extensions, e-filing rules, failure-to-file, failure-to-pay and preparer penalties. | Penalty questions reward careful reading of dates, taxpayer action and reasonable cause facts. |
| Other tax matters | Statute of limitations, claims for refund, disclosure, confidentiality and practitioner responsibilities. | These topics test whether you understand the IRS process, not just tax computation. |
Best order to study the EA syllabus
There is no IRS-mandated order for taking the EA exam parts. For most Eduyush students in India, the practical order is Part 1, then Part 3, then Part 2 if they are new to U.S. tax; or Part 1, then Part 2, then Part 3 if they already work in tax or accounting.
For a deeper decision guide, use Eduyush’s Enrolled Agent course guide and the best Enrolled Agent courses comparison.
12-week EA syllabus study plan
A 12-week plan works if you are consistent and already have some accounting or tax background. Fresh graduates may need a slower 16 to 24-week schedule, especially for Part 2.
| Weeks | Focus | Study action |
|---|---|---|
| Weeks 1-3 | Part 1 Individuals | Complete core lessons, make a taxpayer-return map, solve MCQs topic-wise and review every incorrect answer. |
| Weeks 4-6 | Part 2 Businesses | Study entities, business deductions, basis, depreciation and payroll. Use comparison tables for entity differences. |
| Weeks 7-8 | Part 3 Representation | Focus on Circular 230, IRS notices, collections, appeals and procedural judgment questions. |
| Weeks 9-10 | Mixed MCQs | Move from topic-wise practice to mixed practice. Track weak areas by reason: knowledge gap, misread question or misread answer choice. |
| Week 11 | Mock exams and ReadySCORE | Take full-length simulations. Do not book the exam only because the syllabus is complete; book when readiness is stable. |
| Week 12 | Final revision | Revise wrong-answer notes, high-frequency rules, key forms, penalties and IRS process steps. |
If you are unsure whether your material is enough, compare options in Eduyush’s EA study material India guide.
How Surgent maps the EA syllabus to exam readiness
The problem with studying only from notes is that you may finish the syllabus without knowing whether you are exam-ready. Surgent helps by using adaptive learning, practice exams, MCQs, lectures, built-in IRS publications and ReadySCORE to show where your preparation is strong or weak.
Use Surgent for structure
- Start with an assessment instead of reading every chapter equally.
- Use ReadySCORE to identify whether you are trending toward exam readiness.
- Prioritize weak syllabus areas instead of spending weeks on topics you already know.
- Use practice exams to test stamina before scheduling PSI.
Use Eduyush for India context
- Understand PTIN, no-SSN and Form W-12 issues before starting the exam journey.
- Compare self-study cost with classroom coaching cost.
- Use printed books and regional pricing where available.
- Cross-check exam fees, PSI rules and scheduling before paying.
Eduyush lists the Surgent Enrolled Agent course with adaptive learning, ReadySCORE, practice exams, lectures, MCQs, printed books and India pricing. Before budgeting, also read the EA exam cost 2026 guide.
AI prompts to understand the EA syllabus faster
AI should not replace exam practice, but it can make the syllabus easier to understand. Use AI for explanations, examples, memory aids, wrong-answer review and comparison tables. Then test yourself in Surgent or another exam-quality question bank.
Part 1 prompt: “Teach me filing status and dependents for the EA exam using a table, three Indian-student-friendly examples, and five MCQs with explanations for why each wrong option is wrong.”
Part 2 prompt: “Compare sole proprietorship, partnership, C corporation and S corporation taxation for the EA exam. Include forms filed, who pays tax, basis issues and one tricky MCQ for each entity.”
Part 3 prompt: “Give me ten Circular 230 due diligence examples tested in the EA exam. For each, explain the correct practitioner action and the common trap answer.”
Wrong-answer prompt: “I chose option B but the correct answer is D. Identify whether my mistake was a knowledge gap, misread question, misread answer choice or calculation error. Then give me a 3-step revision plan.”
For more workflows, use Eduyush’s EA self-study with AI guide.
EA syllabus checklist for Indian candidates
Indian candidates need more than the syllabus. They also need the correct exam process, PTIN route, remote-testing preparation and a realistic cost plan.
| Checklist item | Why it matters | Eduyush resource |
|---|---|---|
| Get a PTIN | You need a PTIN for the EA process. Students outside the U.S. without an SSN may need the paper route and supporting documentation. | How to get a PTIN |
| Understand Form W-12 | Form W-12 is used for PTIN applications and renewals, especially when online application is not straightforward. | Form W-12 guide |
| Know Form 8946 | Form 8946 can become relevant for candidates who need to support a PTIN application without an SSN. | Form 8946 guide |
| Budget for exam fees | Each exam part has a separate fee, and retakes increase the total cost quickly. | EA exam cost 2026 |
| Choose study material | The right material should cover syllabus, MCQs, exam simulations and readiness tracking. | EA study material India |
Recommended Eduyush EA path
Sources checked for 2026 syllabus accuracy
This guide was refreshed using current IRS pages for the EA-SEE process, PSI vendor change, exam structure, fees, testing rules, score carryover, remote international testing and the steps to become an enrolled agent. Eduyush’s Surgent EA product page was used only for Eduyush course inclusions and pricing.
FAQs on Enrolled Agent syllabus 2026
What is the Enrolled Agent syllabus in 2026?
The EA syllabus has three parts: Individuals, Businesses, and Representation, Practices and Procedures. It tests U.S. tax law, tax return preparation, business taxation, IRS procedure, representation rules and professional ethics.
How many questions are on each EA exam part?
Each EA exam part has 100 questions. The IRS FAQ states that 85 questions are scored and 15 are experimental questions that are not scored.
What is the passing score for the EA exam?
The passing score is 500 on a scaled score range of 200 to 800. Passing candidates receive a passing designation rather than a detailed high-score result.
Which EA exam part should I take first?
Most beginners should start with Part 1 Individuals because it builds the foundation of U.S. tax returns. Candidates with tax or accounting experience may use a Surgent assessment first and choose the part where they are closest to readiness.
Is EA Part 2 the hardest part?
Part 2 can feel hardest for many Indian candidates because it includes business entities, business deductions, basis, depreciation, partnerships, corporations and payroll tax. It is manageable if studied with entity comparison tables and enough MCQ practice.
Can I take EA exam parts in any order?
Yes. The IRS FAQ states that the exam parts do not have to be taken in any specific order, and they do not have to be taken on the same day or consecutive days.
How long are EA exam scores valid?
Passed parts carry over for up to three years from the date the candidate passed the examination.
Can Indian candidates take the EA exam in 2026?
Yes, but the IRS FAQ states that international testing is remote only for the 2026 cycle, with international scheduling and testing beginning September 1, 2026.
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