Part 1 focuses on taxpayer data, income, assets, deductions, credits, tax calculation, advising individuals, and specialized individual returns.
Taxpayer data
Income and assets
Deductions and credits
Taxation
Advising individuals
Specialized returns
How students study
Start with filing status and dependents, move through income and deductions, then practice tax computation and specialized return questions.
Content status
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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