Free EA Part 1 Exam Prep
Special Enrollment Examination (SEE) Part 1 — Individuals
Prepare for the EA Part 1 exam without spending hundreds on expensive prep courses. Free study guides, practice questions, flashcards, and related exam resources.
Quick Facts
Third-party resources · We may earn a commission from purchases.
HOCK International EA Review Part 1 - Individuals - Enrolled Agent Study Guide: July 1, 2026 - February 28, 2027 Testing Cycle (HOCK International EA ... 1, 2026 - February 28, 2027 Testing Cycle))
By Hock, Brian, Ramos, Nicole
$68.43 · 
Explore More IRS Tax Preparer Credentials (EA & AFSP)
Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.
More From This Family
Videos and articles for deeper review.
EA Part 1 Quick Facts
Retake Policy
Each part may be taken up to four times per testing window (July 1 through February 28); a failed part may be rescheduled after 24 hours; after four failed attempts you must wait for the next testing window.
Free EA Part 1 Prep Tools
255+ Practice Questions
Practice by topic with detailed answer explanations
AI Tutor Explains Mistakes
Understand why answers are wrong, not just which ones
Independent Study Resources
Check the exam sponsor for current requirements
$0 Forever
Start without a credit card or trial
What You'll Study
23 chapters covering the exam topics in this guide
Chapter 1: Tax Return Essentials & Identification
3 sections
Chapter 2: Filing Requirements & Status Determination
3 sections
Chapter 3: Dependents, Deadlines & Due Diligence
3 sections
Chapter 4: Wages, Compensation & Worker Classification
3 sections
Chapter 5: Investment Income & Schedule B
3 sections
Chapter 6: Business, Rental, Passive & Pass-Through (K-1) Income
4 sections
Chapter 7: Capital Assets, Basis & Capital Gains
3 sections
Chapter 8: Property Dispositions, Depreciation Recapture & Investment Activities
3 sections
Chapter 9: Retirement Accounts, Social Security & Other Income
3 sections
Chapter 10: Retirement Plan Penalties, Rollovers & Inherited Accounts
3 sections
Chapter 11: Adjustments to Income
3 sections
Chapter 12: Standard Deduction, 2025 Schedule 1-A Deductions, Medical Expenses & Taxes
3 sections
Chapter 13: Interest, Charitable, Casualty & Other Itemized Deductions
3 sections
Chapter 14: QBI Deduction & Family Tax Credits
4 sections
Chapter 15: Education, Energy, Health Insurance, Adoption & Other Credits
4 sections
Chapter 16: Tax Computations, Special Taxes & AMT
3 sections
Chapter 17: Surtaxes, Household Employment & Estimates
3 sections
Chapter 18: Clergy, Military & Other Taxes
3 sections
Chapter 19: Recordkeeping, Amended Returns, IRS Notices & Spousal Relief
3 sections
Chapter 20: Tax Planning for Individuals: Family, Education, Retirement, Timing & Estate Planning
4 sections
Chapter 21: Deceased Taxpayers, Trusts & Farm Income
3 sections
Chapter 22: Estate, Gift & Generation-Skipping Transfer Taxes
3 sections
Chapter 23: International Income & Information Reporting
2 sections
EA Part 1 Exam Details
Special Enrollment Examination (SEE) Part 1 — Individuals
Administered by Internal Revenue Service (IRS)
Exam Content Breakdown
Based on the official Internal Revenue Service (IRS) content outline
Prior-year returns, taxpayer identification, filing status, residency, biographical data, and information gathering.
Wages, interest and dividends, retirement income, business and rental income, capital gains and losses, basis, and other income.
Standard and itemized deductions, adjustments to income, and refundable and nonrefundable credits.
Tax computation, alternative minimum tax, net investment income tax, self-employment tax, estimated payments, and penalties.
Tax planning, reporting obligations, recordkeeping, and consequences of taxpayer decisions.
Estate and gift returns, decedents, foreign accounts and income, and other specialized filings.
What's Included
23 Chapters
Complete exam coverage
Practice Quizzes
With detailed explanations
Free to Start
No credit card required
Quality Exam Prep Shouldn't Cost Hundreds
I'm Ran Chen, an engineer with 20+ years of coding experience. I passed my Life Insurance license, EA exam, SIE, Series 6, 63, 65, and finally the CFP® exam.
Through all these exams, one thing became clear: exam prep is expensive. But with AI, we can change that. Quality preparation can now be free for everyone.
EA Part 1 Exam FAQ
Official Internal Revenue Service (IRS) Resources
Verify information with these official sources
More Free Resources
Ready to Start Your Free EA Part 1 Prep?
Review the study guide, practice key concepts, and use the free tools at your own pace.