EA Part 1: Individuals
Part 1 prepares students for individual tax return issues, taxpayer data, income, deductions, credits, tax computation, advisory topics, and specialized individual filing situations.
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Each course part is organized into domains, textbook-style lessons, chapter quizzes, mock exams, and review tools.
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Part 1 prepares students for individual tax return issues, taxpayer data, income, deductions, credits, tax computation, advisory topics, and specialized individual filing situations.
Part 2 prepares students for business entities, business income and deductions, basis, depreciation, employment tax, specialized business taxpayers, and business advisory issues.
Part 3 prepares students for Circular 230, IRS practice, representation forms, penalties, collections, appeals, filing process, data security, and practitioner responsibilities.
Course logistics and exam facts must be checked against official IRS and PSI sources before publication.