🇺🇸 United States · Accounting

Enrolled Agent (EA) Syllabus

Federally authorized tax practitioner credential earned via the IRS Special Enrollment Examination (SEE).. The complete Enrolled Agent (EA) outline — 5 subjects, 18 chapters and 61 topics — laid out so you can see exactly what has to be covered and tick each item off as you go.

5Subjects

18Chapters

61Topics

153Sub-topics

282Flashcards

~75hEst. first pass

Enrolled Agent (EA) subjects

Each subject below has its own page with the full chapter → topic → sub-topic tree and a set of real exam-style flashcards.

Part 1 — Individuals: Taxpayer Data, Filing Status, and Income

3 chapters · 12 topics · 34 sub-topics

~15h first pass · 51 flashcards Part 1 — Individuals: Tax Computation, AMT, and Specialized Returns

3 chapters · 9 topics · 21 sub-topics

~10h first pass · 51 flashcards Part 2 — Businesses: Entities, Income, and Deductions

4 chapters · 13 topics · 33 sub-topics

~15h first pass · 50 flashcards Part 2 — Businesses: Pass-Through and Corporate Entities

4 chapters · 12 topics · 28 sub-topics

~15h first pass · 51 flashcards Part 3 — Representation, Practices, and Procedures

4 chapters · 15 topics · 37 sub-topics

~20h first pass · 79 flashcards

Enrolled Agent (EA) flashcard decks

282 question-and-answer cards across 5 decks, written against this syllabus. Preview any deck free.

How to work through the Enrolled Agent (EA) syllabus

The outline on this page is arranged the way the syllabus itself is: subject, then chapter, then topic, then sub-topic. That last level is what most study plans skip, and it is where coverage actually goes wrong — a chapter marked "done" often has three sub-topics inside it that were never touched.

Weight your plan accordingly: Part 3 — Representation, Practices, and Procedures carries 15 topics while Part 1 — Individuals: Tax Computation, AMT, and Specialized Returns carries 9. Giving both the same number of weeks is the most common planning mistake for Enrolled Agent (EA).

The ~75 hour estimate above is a first pass only: roughly 45 minutes per topic plus 12 minutes per sub-topic. Revision cycles, past papers and mocks sit on top of that number.

Enrolled Agent (EA) syllabus FAQ

What subjects are in the Enrolled Agent (EA) syllabus?

Enrolled Agent (EA) covers 5 subjects: Part 1 — Individuals: Taxpayer Data, Filing Status, and Income, Part 1 — Individuals: Tax Computation, AMT, and Specialized Returns, Part 2 — Businesses: Entities, Income, and Deductions, Part 2 — Businesses: Pass-Through and Corporate Entities and Part 3 — Representation, Practices, and Procedures. Together they contain 18 chapters and 61 named topics.

How big is the Enrolled Agent (EA) syllabus?

The full Enrolled Agent (EA) outline breaks down into 18 chapters, 61 topics and 153 sub-topics. Part 3 — Representation, Practices, and Procedures is the largest single subject with 15 topics across 4 chapters.

How long does it take to cover the whole Enrolled Agent (EA) syllabus?

Roughly 75 hours for one full pass. That estimate allows about 45 minutes per topic plus 12 minutes per sub-topic, so it is first-pass coverage — revision, past papers and mock tests sit on top of it. At 3 hours a day that is about 4 weeks.

Are there Enrolled Agent (EA) flashcards?

Yes — 282 question-and-answer flashcards across 5 decks, one per subject, written against this syllabus. A sample of every deck is readable on this site for free, and the complete decks are in the Examius app.

Is this Enrolled Agent (EA) syllabus free to use?

Yes. Every page here is free to read, and importing the Enrolled Agent (EA) syllabus into the Examius app to tick off topics as you finish them is free too, in United States and everywhere else. No account is needed to start.

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