How to Pass the EA Exam on Your First Try in 2026 — FREE Study Strategies & Tips

Why Passing the EA Exam on Your First Try Matters

Every retake costs you $206 per part and weeks of additional study time. The good news: with the right strategy, most candidates can pass all three parts of the Special Enrollment Examination (SEE) on their first attempt. The overall first-time pass rate hovers around 60-70% per part, but candidates who follow a structured study plan consistently outperform that average.

This guide gives you the exact roadmap — part by part — to join the first-time passers.

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Build Your Study Foundation First

Before diving into content, set yourself up for success:

1. Get your PTIN — You need a Preparer Tax Identification Number ($19.75) before scheduling the exam
2. Choose your part order — Most candidates start with Part 1 (Individuals) because it covers the most familiar material
3. Set a realistic timeline — Plan 6-8 weeks per part with 2-3 hours of daily study
4. Use the IRS source material — IRS Publications 17, 334, and Circular 230 are the actual source of exam questions

Recommended Study Schedule

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Part 1: Individuals — Master Filing Status and Dollar Thresholds

Part 1 tests individual income tax (Form 1040) and is where most candidates begin. Here is how to crush it:

High-Yield Topics to Prioritize

• Filing status rules — Know the exact requirements for Head of Household vs. Qualifying Surviving Spouse. These appear on nearly every exam.
• Standard deduction amounts — Memorize the current year amounts for each filing status, plus additional amounts for age 65+ and blind taxpayers.
• Income inclusions and exclusions — Understand what counts as gross income (wages, interest, alimony from pre-2019 agreements) and what does not (gifts, life insurance proceeds, municipal bond interest).
• Above-the-line deductions — IRA contributions, student loan interest ($2,500 max), HSA contribution limits, and self-employment tax deduction.
• Tax credits vs. deductions — Know which credits are refundable (EITC, Additional Child Tax Credit) vs. nonrefundable (Child and Dependent Care Credit, Lifetime Learning Credit).
• Capital gains — Short-term (ordinary rates) vs. long-term (0%, 15%, 20%) holding period rules and netting procedures.

Part 1 Dollar Thresholds to Memorize

Create flashcards for these critical numbers: standard deduction amounts, IRA contribution limits ($7,000 / $8,000 catch-up), EITC income thresholds, Child Tax Credit amounts ($2,000 per qualifying child), and education credit phase-outs. The exam loves testing exact dollar amounts.

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Part 2: Businesses — Entity Comparisons and Depreciation

Part 2 covers business taxation and is considered the hardest part by many candidates. The key is mastering entity differences.

Entity Comparison Strategy

Build a comparison chart covering these entities:

Depreciation Deep Dive

Depreciation questions make up a significant portion of Part 2. Master these concepts:

• MACRS recovery periods — 3, 5, 7, 10, 15, 20, 27.5, and 39-year property classes
• Section 179 expensing — Current year dollar limit, SUV limitation, and phase-out threshold
• Bonus depreciation — Current percentage and which property qualifies
• Listed property — Business use percentage requirements and limitations
• Mid-quarter convention — When it applies (more than 40% of depreciable basis placed in service in Q4)

Part 2 Study Tip

Focus on basis calculations for each entity type. The exam frequently tests a partner's or shareholder's basis after contributions, distributions, income, and losses. Practice computing outside basis step by step.

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Part 3: Representation — Circular 230 and IRS Procedures

Part 3 is often considered the "easiest" part, but do not underestimate it. It covers Circular 230, IRS procedures, and forms.

Circular 230 Must-Know Rules

• Due diligence — Practitioners must exercise due diligence in preparing returns and determining the correctness of representations made to the IRS
• Conflict of interest — When representation is allowed despite conflicts (written informed consent from all parties)
• Advertising restrictions — What practitioners can and cannot claim in advertising
• Return of client records — Must return records regardless of fee disputes
• Sanctions — Censure, suspension, disbarment, and monetary penalties
• Best practices — Communicating clearly, establishing facts, advising on tax return positions

IRS Forms and Procedures

Know the purpose and filing requirements for:

• Form 2848 — Power of Attorney and Declaration of Representative
• Form 8821 — Tax Information Authorization
• Form 656 — Offer in Compromise
• Form 9465 — Installment Agreement Request
• Penalty abatement — Reasonable cause, first-time penalty abatement criteria
• Statute of limitations — 3 years general, 6 years for 25%+ omission, no limit for fraud

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Common Mistakes That Cause EA Exam Failure

Avoid these pitfalls that trip up first-time candidates:

1. Studying too broadly — Focus on high-weight topics rather than trying to memorize every obscure rule. The IRS publishes content outlines showing percentage weights for each topic area.
2. Ignoring practice exams — Reading alone is not enough. You need to practice answering questions under timed conditions. Aim for at least 3 full-length practice exams per part.
3. Skipping weak areas — It is tempting to review topics you already know. Instead, spend 70% of your time on weak areas identified through practice tests.
4. Not using IRS publications — Third-party study materials are helpful, but the exam questions come directly from IRS publications. Read Publication 17 (Individuals), Publication 334 (Small Business), and Circular 230.
5. Poor time management on exam day — You have 3.5 hours for 100 questions (about 2 minutes each). Candidates who spend too long on difficult questions run out of time.
6. Neglecting the 15 pretest questions — 15 of the 100 questions are unscored pretest items, but you do not know which ones. Treat every question as if it counts.

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Exam Day Preparation and Tips

The Week Before

• Take a final full-length practice exam and review weak areas
• Confirm your Prometric appointment, test center location, and parking
• Prepare your two valid IDs (government-issued photo ID required)
• Get adequate sleep — do not cram the night before

At the Testing Center

• Arrive 30 minutes early — Late arrivals may forfeit their appointment and exam fee
• Time management strategy — Make one pass through all 100 questions, flagging difficult ones. Then return to flagged questions with remaining time.
• Flag and move on — If a question takes more than 3 minutes, flag it and move on. You can return to any question.
• Eliminate wrong answers — Even when unsure, eliminating 1-2 obviously wrong options significantly improves your odds.
• Do not change answers — Research shows your first instinct is usually correct unless you have a clear reason to change.
• Use the on-screen calculator — Practice with a basic calculator beforehand since you cannot bring your own.

After the Exam

You receive a pass/fail result immediately at the testing center. If you pass, you will see a scaled score of 105 or higher. If you do not pass, your score report will show diagnostic information by topic area to guide your retake study plan.

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Free vs. Paid EA Study Resources

The most effective approach combines free IRS source materials with free practice questions from OpenExamPrep, supplemented by a commercial course if your budget allows.

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Your First-Try Action Plan

1. Register for your PTIN and schedule Part 1 at Prometric
2. Start free EA practice questions to assess your baseline knowledge
3. Follow the 6-8 week study schedule outlined above
4. Take at least 3 full practice exams before your test date
5. Review IRS publications for any topics where you score below 70%
6. Use AI-powered study tools to get instant explanations for concepts you find confusing

You have everything you need to pass on your first try. Start preparing today.

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