Examius
🇺🇸 United States · Accounting
Enrolled Agent (EA) Syllabus
Federally authorized tax practitioner credential earned via the IRS Special Enrollment Examination (SEE). The full Enrolled Agent (EA) syllabus: 5 subjects, 18 chapters, 61 topics and 153 sub-topics, with 282 flashcards written against it.
Enrolled Agent (EA) subjects
Enrolled Agent (EA) has 5 subjects. Each one is listed below with its chapters in syllabus order; open a subject for every topic and sub-topic inside them.
Part 1 — Individuals: Taxpayer Data, Filing Status, and Income
- Preliminary Work and Taxpayer Data · 4 topics
- Income and Assets · 4 topics
- Deductions and Credits for Individuals · 4 topics
Part 1 — Individuals: Tax Computation, AMT, and Specialized Returns
- Tax Computation and Liability · 3 topics
- Estimated Taxes, Withholding, and Penalties · 3 topics
- Specialized Individual Returns · 3 topics
Part 2 — Businesses: Entities, Income, and Deductions
- Business Entities and Formation · 3 topics
- Business Income and Deductions · 4 topics
- Business Assets and Disposition · 3 topics
- Employment Taxes and Business Compliance · 3 topics
Part 2 — Businesses: Pass-Through and Corporate Entities
- Partnerships · 3 topics
- S Corporations · 3 topics
- C Corporations · 3 topics
- Specialized Entities and Fiduciary Returns · 3 topics
Part 3 — Representation, Practices, and Procedures
- Practices and Procedures Under Circular 230 · 4 topics
- Representation: Examinations, Appeals, and Collections · 4 topics
- Penalties, Authority, and Specific Procedures · 3 topics
- Completing the Filing Process and Professional Ethics · 4 topics
Enrolled Agent (EA) flashcards
282 question-and-answer cards across 5 subject decks, each shown in full on its subject page.
- Part 1 — Individuals: Taxpayer Data, Filing Status, and Income — 51 cards
- Part 1 — Individuals: Tax Computation, AMT, and Specialized Returns — 51 cards
- Part 2 — Businesses: Entities, Income, and Deductions — 50 cards
- Part 2 — Businesses: Pass-Through and Corporate Entities — 51 cards
- Part 3 — Representation, Practices, and Procedures — 79 cards
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.
How many chapters and topics are in the Enrolled Agent (EA) syllabus?
18 chapters and 61 topics, broken down further into 153 sub-topics, across 5 subjects. Part 3 — Representation, Practices, and Procedures is the largest subject, with 15 topics in 4 chapters.
Are there Enrolled Agent (EA) flashcards?
Yes — 282 question-and-answer flashcards in 5 subject decks. Each deck is printed in full on its subject page here, and the same cards are in the Examius app with spaced repetition. The free plan covers one exam of your choice, including its flashcards; Examius Pro, a one-time purchase, unlocks every other exam and deck.
Related Accounting syllabuses
Anti-fraud credential from the Association of Certified Fraud Examiners (ACFE) for fraud investigation and forensic accounting.
Certified Internal Auditor (CIA) syllabusGlobally recognized internal-audit certification from the Institute of Internal Auditors (IIA).
Certified Public Accountant (CPA) syllabusPremier US accounting license issued by state boards via the AICPA Uniform CPA Examination for public accountants and auditors.
Chartered Global Management Accountant (CGMA) syllabusManagement-accounting designation jointly offered by the AICPA and CIMA, available to US professionals.
Association of Accounting Technicians (AAT) syllabusEntry-to-intermediate accounting and bookkeeping qualifications, often a route into chartered accountancy.
Association of Chartered Certified Accountants (ACCA) syllabusGlobally recognised UK-based chartered certified accountant qualification taken by aspiring professional accountants.
CA (Chartered Accountancy) syllabusICAI's Chartered Accountancy course covering Foundation, Intermediate, and Final levels for accounting professionals.
Chartered Institute of Management Accountants (CIMA) syllabusManagement accounting qualification (CGMA) focused on accounting in business, strategy and finance.
Chartered Institute of Public Finance and Accountancy (CIPFA) syllabusProfessional qualification specialising in public sector and government finance and accountancy.
Browse all 15 Accounting syllabuses → · All United States exams →