The EA Exam Study Plan: Ordering Parts 1, 2, and 3 with a Four-Month Schedule

The Thesis

The Enrolled Agent (EA) credential is the federal government's highest tax-only credential. Candidates take three exam parts: Part 1 (Individuals), Part 2 (Businesses), Part 3 (Representation, Practices and Procedures). Each part is two hours, 100 multiple-choice questions, and graded as pass or fail. Candidates have two years from passing the first part to pass all three.

Unlike the CPA, the EA exam does not have an 18-month rolling window measured per part. The two-year window starts from the date the first part is passed and applies across all three. This relaxes some timing pressure compared to the CPA but rewards a planned sequence.

Recommended Order: Part 1, Part 3, Part 2

Most candidates pass faster if they take the parts in the order Part 1, Part 3, Part 2 rather than the numeric order.

Why this order:

• Part 1 (Individuals) is the largest section by content volume and covers the foundation of personal taxation. Most candidates have some exposure to individual taxation before starting.
• Part 3 (Representation) is the shortest section by content volume and the smallest study commitment. Many candidates pass it in three to four weeks of focused study. Taking it second builds momentum and locks in two of three parts.
• Part 2 (Businesses) is the deepest and most computational. Partnerships, S corps, C corps, estates, trusts, retirement plans, and farm tax all live here. Saving it for last lets you build on the individual concepts from Part 1.

The alternative order (1, 2, 3) is acceptable but slower for most candidates because Part 2 between Part 1 and Part 3 typically extends the calendar by four to six weeks.

Four-Month Schedule

A typical full-time-worker candidate with 12 to 15 hours per week of study time can complete all three parts in roughly 16 weeks. The schedule:

A six-month schedule at 8 to 10 hours per week is more realistic for many candidates. Stretch each part proportionally.

Part 1 Study Plan (Six Weeks)

Part 1 has the largest content footprint. Cover in this order:

1. Filing status and dependents (week 1).
2. Income types and adjustments to income (weeks 2 and 3). Includes wages, self-employment, rental, capital gains, basis rules.
3. Deductions (week 4). Standard, itemized, QBI.
4. Credits (week 5). Child Tax Credit, EITC, education credits, energy credits.
5. Special situations and tax computation (week 6). AMT, Net Investment Income Tax, Additional Medicare Tax, estimated tax.

Common Part 1 underestimates:

• Basis rules. Cost basis, adjusted basis, gift basis, inherited basis all show up in multiple Part 1 questions.
• Filing status edge cases. Head of Household tests, MFJ versus MFS strategy questions, qualifying surviving spouse.
• Schedule C boundaries. Hobby versus business, self-employment tax mechanics.

Part 3 Study Plan (Three to Four Weeks)

Part 3 is the shortest and most procedural. Cover:

1. Practices and procedures (week 1). Circular 230, due diligence, conflicts of interest, fee structures, advertising rules.
2. Representation (week 2). Power of attorney (Form 2848), Tax Information Authorization (Form 8821), authority levels, appeals.
3. E-file requirements (week 3). EFIN, PTIN, ERO responsibilities, opt-out rules, due dates.

Part 3 is well-suited to a question-bank-heavy study approach. Read the Circular 230 sections directly from the IRS publication; it is not long. Then drill questions in 30-minute timed sets.

Part 2 Study Plan (Seven Weeks)

Part 2 covers business entities and the deepest computational content.

1. Sole proprietorships and Schedule C (week 1). Mostly review from Part 1.
2. Partnerships (weeks 2 and 3). Basis, distributions, special allocations, hot assets.
3. C corporations (week 4). Formation under Section 351, distributions, dividends, accumulated earnings, NOLs.
4. S corporations (week 5). Election, distributions, basis, AAA account, single-class-of-stock rule.
5. Estates, trusts, and gifts (week 6). Form 1041, estate tax, gift tax, generation-skipping transfer.
6. Retirement plans and farm tax (week 7). Defined benefit, defined contribution, IRA rules; farm income averaging.

Common Part 2 underestimates:

• Partnership basis. Inside versus outside basis, debt allocations, recourse versus nonrecourse.
• S corp basis. Stock basis, debt basis, restoration rules.
• Form 1041 fiduciary returns. Distributable Net Income (DNI), tier system, separate share rule.

Study Materials

Three vendor categories for EA prep:

• Surgent EA Review and Gleim EA Review are the most widely used full-course providers. Both include adaptive QBank, video lectures, and textbook content.
• Fast Forward Academy is another full-course provider, popular for its question-bank-first approach.
• Wiley CIA, IRS publications, and the official Circular 230 are free and authoritative for Part 3.

Avoid relying solely on flashcards or summary cards for Part 1 and Part 2. The depth of basis, business entity, and retirement plan rules exceeds what a card can capture.

When To Take Each Exam

The EA exam runs year-round at Prometric testing centers, with one annual closed period in March and April. Schedule each part as soon as you can pass a mock at 75 percent or higher under timed conditions. The cost is roughly 200 dollars per part, so retakes are not free.

Common EA Candidate Mistakes

• Treating the EA like the CPA and waiting to take exams. The EA does not have a per-part rolling window. Take exams as soon as you are ready.
• Taking the parts in 1, 2, 3 order when 1, 3, 2 would have been faster.
• Underestimating Part 2 entity basis rules.
• Skipping Circular 230 reading for Part 3. The actual IRS document is short and authoritative.
• Studying without timed mocks. The two-hour, 100-question format requires pacing practice.

Beyond Passing: From EA to Tax Practice

The EA credential is the entry to year-round tax practice. After passing, the natural next steps are:

• Register a PTIN annually with the IRS.
• Decide on a practice model: independent, with an existing firm, or as a remote contractor for tax-prep platforms.
• Continue education (CE) requirements: 72 hours every three-year enrollment cycle, including two hours of ethics each year.
• Optional: pair with a CPA or EA-CPA dual credential for broader scope.

Use this guide to plan your schedule and practice the mechanics in our EA Part 1 question bank.