
Becoming an Enrolled Agent to advance your tax career begins with passing the EA Exam. And passing the EA Exam begins with preparation!
If you’re just starting this process, get to know the EA study materials that you have available (and which ones are free…) as a first step in effective EA Exam prep.
EA Exam overview
The IRS’s Enrolled Agent Exam (also called Special Enrollment Examination, or SEE), is a three-part exam that sets the benchmark of knowledge for tax service professionals. It’s the principal requirement for those earning their EA credential and is updated yearly to match current tax law.
Part 1: Individual
- Preliminary Work with Taxpayer Data
- Income and Assets
- Deductions and credits
- Taxation
- Advising the Individual Taxpayer
- Specialized Returns for Individuals
Part 2: Business
- Business Entities and Considerations
- Business Tax Preparation
- Specialized Returns and Taxpayers
Part 3: Representation, Practice, and Procedures
- Practices and Procedures
- Representation before the IRS
- Specific Areas of Representation
- Filing Process
Each Part has 100 multiple choice questions, split into two sections of 50 questions each. You have three and a half hours (210 minutes) to complete the exam and must earn 105 points (of a maximum 130) to pass.
Free EA Exam study materials
#1: EA Exam Guide eBook
Understanding the exam format, timing, test-taking environment and tips, etc. will help you prepare with confidence and be ready for the exam. Becker’s free and downloadable EA Exam Guide eBook gives you everything you need to understand the exam and the logistics that you need to prepare—so you can focus on studying the content.
#2: IRS EA Exam study materials
The IRS also publishes a free EA Exam study materials for Enrolled Agent candidates.
- Candidate bulletin: This includes details about the exam, syllabi for each Part, process details around registering for and taking the exam, and more.1 This bulletin can serve as a handbook to clarify doubts while planning your journey.
- Practice questions: Practice questions provide great EA Exam study material because they not only help you review concepts, but also allow you to practice understanding and answering the exam’s multiple choice question formats. The IRS provides free practice questions for each exam Part.2
#3: Becker practice questions
Like the IRS, Becker provides free EA Exam study materials through downloadable practice questions. Going through the questions will help you reinforce what you study through an EA Exam Review course and also help you become more comfortable with the question format, so you don’t get caught up on the wording or process while you’re taking the exam.
#4: EA Exam flashcards
There are online EA study materials designed to drill your knowledge and strengthen concepts learned.3 While these won’t teach you exam concepts or inform your study according to IRS syllabi (like an EA Exam Review course), they provide great supplemental EA Exam study materials to help you review and refresh your understanding after completing a review course unit.
#5: Free Becker trial
You can also get started exploring a complete EA Exam Review course and learning platform, without having to invest in a purchase, through Becker’s free 14-day EA Exam Review trial.
Our free demo lets you dig into the EA Exam study materials and tools that make Becker’s course the most trusted exam prep resource in the industry. All these are available for free 14 days during your trial:
- One full unit per exam section
- Concept video lectures
- Multiple choice questions
- Unlimited, customized practice tests
- Digital flashcards
- Progress syncing from demo to purchase
Start your EA Exam prep
If you’re wondering how to study for the Enrolled Agent Exam, starting with free EA Exam study materials can be a great way to dip your toes into the water and inform the rest of your study journey going forward, without having to invest right away into a larger study plan.
Free EA study materials won’t fully prepare you for exam-day success like a complete EA Exam Review course will. A course is designed to teach you the exam concepts aligned with the most current IRS updates and syllabi, providing a more robust support system to guide your study and deepen your understanding. However, free EA study materials can introduce you to the exam format and concepts, and reinforce your learning without requiring further investment.