The EA exam dedicates Part 1 to individual taxation.
As a result, this part covers income from various sources, deductions and credits, and specialized items such as estate and gift tax. Part 1 also touches upon an enrolled agent’s advisory role. Here is the breakdown of the topics in Part 1:
- Preliminary Work and Taxpayer Data: 16%
- Income and Assets: 20%
- Deductions and Credits: 20%
- Taxation: 18%
- Advising the Individual Taxpayer: 13%
- Specialized Returns for Individuals: 13%