Enrolled Agent (EA) Exam Part 1: Individuals - Syllabus

 

EA Exam Part 1: Individuals - Syllabus 

1. Preliminary Work and Taxpayer Data (16%)

  • Personal Information & Filing Status

    • Identifying the taxpayer
    • Filing status determination
    • Dependent qualifications

  • Income Sources & Documentation

    • W-2, 1099s, and other tax documents
    • Self-employment and gig economy income
    • Rental income and other earnings

  • Recordkeeping Requirements

    • Retaining tax records and substantiating deductions

2. Income and Assets (20%)

  • Types of Income

    • Wages, salaries, and tips
    • Interest, dividends, and capital gains
    • Retirement distributions (IRA, pensions, Social Security)
    • Rental, royalty, and business income
    • Foreign income considerations

  • Capital Gains and Losses

    • Short-term vs. long-term gains
    • Basis calculations and sale of assets

  • Taxable and Nontaxable Income

    • Gifts, inheritances, life insurance, and scholarships

3. Deductions and Credits (18%)

  • Standard vs. Itemized Deductions

    • Mortgage interest, medical expenses, state/local taxes, and charitable contributions

  • Common Tax Credits

    • Child Tax Credit (CTC) & Additional Child Tax Credit (ACTC)
    • Earned Income Tax Credit (EITC)
    • Education credits (AOTC, Lifetime Learning)
    • Energy-efficient home credits

  • Adjustments to Income

    • Student loan interest, IRA contributions, educator expenses

4. Taxation and Tax Returns (19%)

  • Tax Computation & Alternative Minimum Tax (AMT)
  • Self-Employment Tax and Estimated Payments
  • Tax Withholding & Refundable/Non-Refundable Credits
  • Tax Return Due Dates and Extensions

5. Specialized Returns for Individuals (13%)

  • Sole Proprietorships (Schedule C)
  • Rental and Royalty Income (Schedule E)
  • Farm Income and Expenses (Schedule F)
  • K-1 Reporting for Partnerships & S-Corporations
  • Health Savings Accounts (HSAs), Retirement Plans, and Distributions

6. Advising the Individual Taxpayer (14%)

  • Taxpayer Penalties and Compliance
  • IRS Correspondence, Audits, and Appeals
  • Identity Theft, Fraud, and Data Protection

 

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