Enrolled Agent Exam Prep Study Guide 

Complete 3-Part SEE Exam Prep Bundle

Part 1 Individuals + Part 2 Businesses + Part 3 Representation, Practices & Procedures

Instant PDF Download — $47.00

Preparing to become an IRS Enrolled Agent (EA)?

Get focused preparation for all three parts of the Special Enrollment Examination (SEE) in one complete downloadable study bundle.

The Noble Exam Prep Enrolled Agent Exam Study Guide covers the major tested domains for:

Part 1 — Individuals
Part 2 — Businesses
Part 3 — Representation, Practices & Procedures

Study individual taxation, business entities and tax preparation, Circular 230, IRS representation, collections, appeals, tax forms, filing procedures and more—then reinforce what you've learned with original practice questions and detailed explanations.

COMPLETE 3-PART BUNDLE — $47.00

One Purchase • All 3 SEE Parts • Instant Digital Download

Prepare for the Complete Enrolled Agent Exam

Becoming an Enrolled Agent requires passing all three parts of the IRS Special Enrollment Examination unless the candidate qualifies through applicable former IRS experience.

The guide describes an Enrolled Agent as a federally licensed tax practitioner with unlimited representation rights before the IRS. After satisfying the examination or qualifying-experience pathway and applicable suitability requirements, candidates apply for enrollment using Form 23.

Instead of studying from disconnected materials, this bundle organizes preparation around the three SEE parts.

What's Included in the $47 Bundle?

Part 1 — Individuals

Study major individual taxation concepts including:

• Filing requirements

• Filing status

• Dependents

• Qualifying child vs. qualifying relative

• SSNs, ITINs and taxpayer information

• Taxable vs. nontaxable income

• Interest & dividends

• Capital gains and losses

• Property basis

• Gifted and inherited property

• Retirement income

• Sale of a residence

• Standard vs. itemized deductions

• Above-the-line adjustments

• QBI deduction

• Child Tax Credit

• Earned Income Tax Credit

• Education credits

• Dependent care

• Self-employment tax

• Alternative Minimum Tax

• Net Investment Income Tax

• Additional Medicare Tax

• Kiddie tax

• Estimated taxes

• Penalties

• Amended returns

• Record retention

• Estate & gift basics

• Foreign income

• FBAR

• Specialized individual returns

The guide organizes Part 1 into six domains: Preliminary Work & Taxpayer Data, Income & Assets, Deductions & Credits, Taxation, Advising the Individual Taxpayer, and Specialized Returns for Individuals.

EA Part 1: Individuals Practice Questions

Don't just read tax concepts—practice applying them.

The Individuals section includes original multiple-choice questions with explanations covering areas such as dependency tests, filing status, ITINs, capital losses, basis, home-sale exclusions, wash sales, deductions, credits, self-employment taxes, statutes of limitation, FBAR, estates, gifts and foreign earned income.

Each question is followed by an explanation so you can understand the underlying rule rather than simply memorize an answer.

EA Part 2 — Businesses

Part 2 moves from individual returns into business taxation and entity-level concepts.

Major topics include:

Business Entities

• Sole proprietorships

• Partnerships

• C corporations

• S corporations

• LLCs

• Entity classification

• Section 351

• Section 721

• Basis

• Accounting methods

• Accounting periods

Business Tax Preparation

• Ordinary & necessary expenses

• Business deductions

• MACRS depreciation

• Section 179

• Bonus depreciation

• Start-up costs

• Net operating losses

• Employment taxes

• Business property

• Section 1231

• Section 1245

• Vehicle expenses

• Inventory & cost of goods sold

Specialized Businesses & Returns

• Estates and trusts

• Form 1041

• Tax-exempt organizations

• Form 990

• Unrelated business income

• Retirement plans

• Trust Fund Recovery Penalty

• Farm income

• Federal excise taxes

The bundle identifies Business Tax Preparation as the largest Part 2 area in its domain breakdown, followed by Business Entities & Considerations and Specialized Returns & Taxpayers.

Learn the Differences Between Business Entities

Entity taxation is one of the foundational topics in Part 2.

The included questions reinforce distinctions such as:

Sole Proprietor → Schedule C

Partnership → Form 1065 + Schedule K-1

C Corporation → Form 1120

S Corporation → Pass-through treatment subject to applicable S corporation rules

The study material also addresses LLC default classifications, partnership basis, S corporation shareholder basis, guaranteed payments, reasonable compensation and entity-formation concepts.

That gives candidates practice distinguishing entities rather than memorizing isolated form numbers.

EA Part 3 — Representation, Practices & Procedures

This is where the bundle shifts from preparing tax returns to understanding the rules governing professional practice and taxpayer representation before the IRS.

Part 3 covers four major domains:

Practices & Procedures

• Circular 230

• Enrolled Agent enrollment

• Continuing education

• PTIN requirements

• Professional conduct

• Due diligence

• Form 8867

• Preparer penalties

• Office of Professional Responsibility

• Practitioner sanctions

Representation Before the IRS

• Form 2848

• Form 8821

• CAF numbers

• EA representation authority

• IRS notices

• Examinations

• Appeals

• Statutory Notices of Deficiency

Specific Areas of Representation

• Federal tax liens

• Levies

• Installment agreements

• Offers in Compromise

• Currently Not Collectible status

• Collection Due Process

• Innocent spouse relief

• Penalty abatement

• Reasonable cause

Completing the Filing Process

• E-file requirements

• Preparer responsibilities

• Recordkeeping

• Filing deadlines

• Extensions

• E-file authorization

• Refund claim statutes

These four areas correspond to the Part 3 domain organization used throughout the bundle.

Learn Circular 230 & Professional Responsibility

Part 3 gives candidates focused practice with rules governing tax practitioners.

Topics include:

• Who may practice before the IRS

• Unlimited vs. limited representation rights

• EA renewal

• Continuing education

• PTIN requirements

• OPR

• Contingent fees

• Preparer penalties

• Due diligence

• Client errors and omissions

• Conflicts of interest

• Practitioner sanctions

For example, the guide covers the distinction between a Form 2848 Power of Attorney and Form 8821 Tax Information Authorization: Form 2848 grants representation authority, whereas Form 8821 authorizes disclosure or receipt of tax information without granting representation authority.

IRS Collections, Appeals & Representation Practice

The bundle also reviews real-world IRS representation concepts.

Practice topics include:

30-Day Letters • 90-Day Letters • CP2000 Notices • Appeals • Collection Statute Expiration Date • Offers in Compromise • Liens • Levies • CDP Hearings • Innocent Spouse Relief • First-Time Abatement • Reasonable Cause

You'll learn distinctions such as the difference between a tax lien, which creates a legal claim against property, and a levy, which involves actual seizure of property or property rights.

Original EA Practice Questions With Explanations

A major component of the bundle is active practice.

Each of the three sections provides original multiple-choice questions aligned to the topics reviewed in that part, with explanations immediately following the questions.

That gives you a straightforward study cycle:

1. Review the domain
2. Answer the question without looking ahead
3. Commit to an answer
4. Read the explanation
5. Identify why you missed it
6. Review the underlying rule
7. Retest weak areas

The guide itself recommends reading each explanation—even when you answered correctly—and repeating missed material until your scores are comfortably above the passing line.

Study According to the SEE Domain Weights

Another useful feature of this bundle is that it doesn't treat every topic equally.

Each part contains a Tested Domains section showing approximately how the scored questions are distributed.

For example, Part 1 emphasizes areas such as Income & Assets and Deductions & Credits, while Part 2 places especially heavy emphasis on Business Tax Preparation. Part 3 devotes substantial attention to Practices & Procedures and Representation Before the IRS.

That helps candidates direct study time toward the topics carrying more weight.

Key Tax Forms & IRS Documents Covered

Candidates preparing for the SEE need to recognize numerous forms and understand what they're used for.

The bundle reviews forms including:

Form 1040 — Individual Income Tax Return
Form 1040-X — Amended Individual Return
Schedule C — Sole Proprietorship
Schedule F — Farming
Form 1065 — Partnership
Form 1120 — C Corporation
Form 1120-S — S Corporation
Form 1041 — Estates & Trusts Income Tax
Form 706 — Estate Tax
Form 709 — Gift Tax
Form 990 — Tax-Exempt Organizations
Form 940 — FUTA
Form 941 — Employment Taxes
Form 2848 — Power of Attorney
Form 8821 — Tax Information Authorization
Form 8867 — Paid Preparer Due Diligence Checklist
Form 8879 — E-file Signature Authorization
Form 8857 — Innocent Spouse Relief
Form 12153 — Collection Due Process Hearing
Form 656 — Offer in Compromise
Form 56 — Fiduciary Relationship
Form 23 — Application for Enrollment

That broad form recognition is especially useful for questions asking candidates to distinguish documents with similar purposes.

EA Exam Glossary Included

Your bundle also includes a Key Terms Glossary covering commonly encountered Enrolled Agent and IRS terminology.

Examples include:

EA • SEE • PTIN • Circular 230 • OPR • Form 2848 • Form 8821 • CAF Number • CSED • NOL • QBI • DNI

Each is given a concise plain-language definition for quick review.

Exam-Day Checklist & Final Tips

The final section includes a practical exam-day checklist.

Before testing, the guide recommends being consistently above the target on practice material, confirming the tax year being tested, verifying current figures, confirming your PTIN and appointment information, and drilling the heavily weighted domains.

During the exam, it recommends answering more certain questions first, flagging difficult questions for later, watching qualifiers such as EXCEPT, NOT, ALWAYS, and NEVER, and using elimination when necessary.

Know What You're Preparing For

According to the guide, the SEE consists of three separate parts:

SEE Part &

Subject

Part 1

Individuals

Part 2

Businesses

Part 3

Representation, Practices & Procedures

The guide describes each part as containing 100 multiple-choice questions, with 85 scored questions and 15 unscored experimental questions, and provides an exam overview covering timing, scoring, testing window and part carryover.

That means candidates can prepare for each part individually while still using one consolidated study package.

Who Is This Enrolled Agent Study Guide For?

This complete bundle is designed for:

• Candidates preparing for the IRS Special Enrollment Examination

• Aspiring Enrolled Agents

• Tax preparers seeking the EA credential

• Bookkeepers expanding into tax representation

• Accountants preparing for the SEE

• Tax professionals preparing for Part 1

• Candidates studying for Part 2

• Candidates preparing for Part 3

• Candidates retaking one or more SEE sections

• Self-study candidates looking for one affordable three-part package

It's particularly attractive to someone who wants to buy one preparation package covering the full exam pathway rather than three unrelated study guides.

The Complete 3-Part SEE Bundle — $47

PART 1 — INDIVIDUALS

✓ Filing & taxpayer information
✓ Income & assets
✓ Deductions & credits
✓ Individual taxation
✓ Taxpayer advising
✓ Specialized returns

PART 2 — BUSINESSES

✓ Business entities
✓ Partnerships, corporations & LLCs
✓ Business tax preparation
✓ Depreciation & deductions
✓ Employment taxes
✓ Estates, trusts & exempt organizations
✓ Specialized business returns

PART 3 — REPRESENTATION

✓ Circular 230
✓ IRS representation
✓ Forms 2848 & 8821
✓ Examinations & Appeals
✓ Liens & levies
✓ Offers in Compromise
✓ Collection Due Process
✓ Penalty relief
✓ Filing procedures

PLUS

✓ Original practice questions
✓ Detailed answer explanations
✓ Domain-weighted reviews
✓ Key Terms Glossary
✓ Exam-day checklist
✓ Study strategy
✓ Instant PDF access

Get the Complete Bundle for $47

Three exams require three different knowledge sets.

Get them together in one preparation package.

ENROLLED AGENT EXAM STUDY GUIDE

COMPLETE 3-PART SEE BUNDLE

Individuals + Businesses + Representation

One Payment • No Subscription • No Recurring Fees