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Tax University

EA Exam Prep

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Free EA training for 30 days

No charge today. Create an account to start 30 days of EA Exam Prep training and explore lessons, practice questions, mock exams, flashcards, and progress tracking.

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Exam Coverage

A structured path through all three EA exam parts

Part 1: Individuals

Individual income tax returns, dependents, filing status, income, adjustments, deductions, credits, property transactions, retirement rules, payments, and return completion.

Read a household fact pattern and select the correct filing status or dependent result.
Classify income as taxable, excluded, capital, ordinary, earned, or passive when the facts require it.
Compare deductions, credits, withholding, estimated payments, and penalties without mixing their functions.

Part 2: Businesses

Business entities, Schedule C, partnerships, corporations, S corporations, business income, deductions, depreciation, payroll taxes, accounting methods, and business return compliance.

Identify how an entity reports income and how owners receive tax information.
Apply ordinary, necessary, capitalization, depreciation, payroll, and recordkeeping rules to business facts.
Recognize payroll tax and employment tax duties before they become collection problems.

Part 3: Representation

Practice before the IRS, Circular 230, Form 2848, Form 8821, transcripts, notices, collections, appeals, penalties, taxpayer rights, and practitioner conduct.

Choose the correct authorization, appeal, collection, or penalty relief path from procedural facts.
Apply Circular 230 duties to advertising, client communication, conflicts, due diligence, and records.
Explain IRS collection tools and taxpayer responses without guaranteeing a result.

Start Here

How the EA exam works
How to use this course
Study schedule
Exam-day checklist

Part 1: Individuals

Filing status
Income
Adjustments
Deductions
Credits
Property transactions
Retirement accounts
Tax payments
Part 1 review

Part 2: Businesses

Business entities
Sole proprietors
Partnerships
Corporations
S corporations
Business income
Business deductions
Depreciation
Payroll taxes
Part 2 review

Part 3: Representation

Circular 230
Practitioner rules
IRS procedures
Appeals
Collections
Penalties
Ethics
Part 3 review

Practice Questions

Filter questions by exam part, topic, and difficulty.

Mock Exams

Timed exam templates for each exam part and mixed review.

Flashcards

Review terms, rules, and procedures in short study sessions.

Study Plan

A calm weekly plan that helps candidates cover the material without guessing what to do next.

Progress

Track scores, weak areas, completed lessons, question history, and readiness.

The practice bank is built from original educational questions. It is designed to train the same skills tested on the EA exam, but it is not official IRS or exam administrator content and does not copy commercial prep-company materials.