EA study guide
EA · Work through your exam, one topic at a time.
The Enrolled Agent (EA) credential is a federal tax credential issued by the IRS. The agency itself describes enrolled agents as holding "the highest credential the IRS awards," and it maintains a dedicated program office, renewal process, continuing education requirements, and a status-verification service for them. Unlike a CPA license or a state bar membership, the EA designation is tax-specific and comes from the federal government rather than a state board, which is why it appeals to return preparers, bookkeepers, compliance staff, and accountants who want federally recognized standing in tax practice. Candidates earn the credential by passing the Special Enrollment Examination (SEE), a multiple-choice exam delivered in three parts: Individuals; Businesses; and Representation, Practices and Procedures. Topics on this exam: Individuals, Businesses, and Representation, Practices and Procedures. The EA study guide has 3 sections and about 1,305 words.
01Individuals
Start with filing status, because it drives brackets, the standard deduction, and many credits. Know the five statuses and their tests, especially head of household: the taxpayer must be unmarried or considered unmarried, maintain a home for a qualifying person for more than half the year, and the qualifying person must generally live there. Dependency has two tracks: qualifying child (relationship, age, residency, support, joint-return rules) and qualifying relative (gross income, support, relationship, not a qualifying child of anyone). Tie-breaker rules matter when multiple taxpayers could claim the same child.
328 words, about 2 min02Businesses
Classify the entity first: sole proprietorship, partnership, S corporation, C corporation, or disregarded entity. Formation generally avoids gain under the corporate contribution rules or partnership contribution rules, but liabilities and boot can trigger gain. Basis is central: owner basis limits deductible losses; S corporation shareholders have stock basis and debt basis, while partners have outside basis that includes a share of partnership liabilities. Distributions are tax-free only to the extent of basis, with special rules for S corporations and partnerships.
314 words, about 2 min03Representation, Practices and Procedures
Representation focuses on authority, ethics, and procedure. An enrolled agent may represent taxpayers before all IRS offices, but authority must be documented. Form 2848, Power of Attorney and Declaration of Representative, authorizes representation for specified tax matters and permits the representative to receive confidential information and act. Form 8821, Tax Information Authorization, only authorizes disclosure of tax information; it does not authorize representation.
663 words, about 3 min