Part 1 Study Guide
Part 1 rewards students who can read facts carefully, apply dependency and income rules, and avoid familiar filing-status traps.
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Part 1 focuses on individual taxation: filing status, dependents, gross income, exclusions, adjustments, deductions, credits, retirement, self-employment, basis, capital gains, rental activity, passive activity, estimated tax, penalties, and individual ethics.
Start with rules that change the answer quickly: filing status, dependency tests, taxable versus nontaxable income, deduction limits, credit eligibility, and basis. Then move into calculation practice and mixed fact patterns.
Use questions that force you to identify the controlling rule. The most valuable Part 1 practice explains why a tempting answer fails under a support, residency, income, timing, or basis rule.
Last reviewed: May 21, 2026. Applies to the 2026-2027 SEE cycle. Students should confirm current exam logistics, fees, scheduling rules, and ID requirements with IRS and PSI before registering.
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