EA Part 1 study plan
EA Part 1 · Give each week a clear focus.
8 weeks · About 7 hours per week
Preliminary Work with Taxpayer Data
Determine the correct filing status across ten fact patterns, including married-filing-separately versus head-of-household edge cases.
Apply the qualifying-child and qualifying-relative dependency tests to classify at least eight hypothetical dependents.
Build a client intake checklist that covers identity verification, prior-year return review, and record-retention requirements.
Detect due-diligence and preparer-penalty triggers in five scenarios and state the action each one requires.
Log a baseline score on a 25-question diagnostic and tag every missed item by subtopic.
Your checkpoint
A one-page intake checklist plus a diagnostic log showing baseline accuracy of at least 60% on Domain 1 items, with misses tagged by subtopic.
Income and Assets
Classify fifteen income items as includible or excluded and map each to its reporting form and line.
Compute adjusted basis, realized gain or loss, and holding period for six asset-sale scenarios.
Separate capital from ordinary treatment and calculate the netting of short-term and long-term results.
Determine the taxable portion of Social Security and retirement distributions for three taxpayer profiles.
Outline the reporting flow for rental and pass-through income at the individual level.
Your checkpoint
An income-classification worksheet covering fifteen items with form/line and taxable status, plus at least 70% on a 30-question Domain 2 set.
Deductions and Credits
Choose between the standard deduction and itemized deductions for five fact patterns and justify each choice.
Apply the limits and floors to medical, state and local tax, home-mortgage interest, and charitable contributions.
Compute the qualified business income deduction for at least three simplified scenarios.
Determine eligibility and phaseout amounts for the child tax credit, dependent care credit, education credits, and the earned income credit.
Sequence deductions and credits correctly when moving from gross income to tax liability.
Your checkpoint
A completed deduction-versus-credit comparison worksheet for two sample taxpayers, plus at least 70% on a 30-question Domain 3 set.
Taxation
Calculate regular tax using the ordinary brackets and the preferential rates for qualified dividends and long-term gains.
Compute self-employment tax and the additional Medicare tax for a taxpayer with both wage and Schedule C income.
Determine net investment income tax exposure for three investment mixes.
Identify alternative minimum tax exposure and compute a simplified tentative minimum tax.
Test estimated-payment adequacy and describe how the underpayment penalty is figured.
Your checkpoint
A fully manual tax computation for one mock return with capital gains and self-employment income, reconciled to within one dollar, plus a cumulative 50-question exam over Domains 1 through 4.
Advising the Individual Taxpayer
Distinguish tax planning from compliance work and identify the point at which advice becomes a return-position issue.
Compare at least four planning levers (retirement contributions, education funding, entity choice, timing of income and deductions) for a sample client.
Advise on the tax consequences of three life events: marriage, home purchase, and retirement.
State the Circular 230 and preparer-conduct boundaries that limit what advice may be given.
Identify the situations that require a referral to another professional.
Your checkpoint
Two one-page written client memos, one planning scenario and one life-event scenario, each citing the controlling rule.
Specialized Returns and Taxpayers
Map six specialized taxpayer types to their required forms and filing obligations.
Apply the Schedule C and Schedule E rules to a sole proprietor and a rental owner.
Determine the treatment of military compensation, moving-related items, and combat pay for a service member.
Identify the filing and withholding rules that apply to nonresident and gig-economy taxpayers.
List the three most common traps for each specialized taxpayer type.
Your checkpoint
A one-page decision grid covering six taxpayer types with required forms and three traps each, plus at least 70% on a 30-question Domain 6 set.
Preliminary Work with Taxpayer Data & Income and Assets & Deductions and Credits & Taxation & Advising the Individual Taxpayer & Specialized Returns and Taxpayers
Complete a timed 100-question mock under exam conditions without notes.
Categorize every missed item by cause: knowledge gap, misread question, or calculation error.
Re-drill the three weakest subtopics until each reaches at least 80% accuracy.
Compress the most-tested rates, thresholds, and phaseouts onto a single reference sheet.
Your checkpoint
A timed 100-question mock scored at least 75%, with a complete error log sorted by cause and subtopic.
Preliminary Work with Taxpayer Data & Income and Assets & Deductions and Credits & Taxation & Advising the Individual Taxpayer & Specialized Returns and Taxpayers
Re-drill residual weak subtopics from the week 7 error log to at least 85% accuracy.
Sit a second timed 100-question mock and compare the score by domain against week 7.
Review the reference sheet aloud until no item requires lookup.
Write a test-day logistics plan covering timing, pacing per question, and flag-and-return strategy.
Your checkpoint
A second timed mock scored at least 80% with a domain-by-domain comparison to the first, plus a final one-page sheet of rules repeatedly missed.
Milestones
Week 2: Diagnostic baseline is recorded, Domains 1 and 2 are each at 70% or better on their practice sets, and the intake checklist and income worksheet are both complete.
Week 4: Cumulative 50-question exam over Domains 1 through 4 scores at least 70%, and a written list names the three weakest subtopics so far.
Week 6: All six domains have been worked at least once with a practice-set score of 70% or better, and two client memos and the specialized-taxpayer grid are finished.
Week 8: Second timed 100-question mock scores at least 80% with improvement over the week 7 mock in at least four of the six domains, and no domain falls below 70%.