EA University architecture
EA University Part 1 Master Codex Specification
Build a premium EA Part 1 learning platform that functions as an EA exam prep course, practitioner reference library, IRS form training system, question bank platform, flashcard platform, AI tax tutor, and continuing education reference.
Specification status
Architecture specification. Not finished curriculum.
Version: 1.0 Product Build Specification. Last reviewed: June 5, 2026. Tax law through: December 31, 2025.
Source priority: IRS primary authority; PSI for SEE administration.
- IRS SEE sample questions page states current questions are written based on tax law through December 31, 2025.
- IRS Enrolled Agent FAQ confirms PSI replaced Prometric as the SEE vendor effective March 1, 2026.
- Students must verify current IRS and PSI guidance before testing.
Textbook pages
2,000+
Question target
6,100
Flashcard target
5,200
Practice exams
20
Illustrations
300+
Case studies
250+
Product systems
Part 1 is structured as a full learning product, not a single textbook page. Each system must connect to reviewed content before it is promoted as complete.
Framework
EA Exam Prep Course
Structured lessons, chapter reviews, exam alerts, practice questions, and simulations.
Open routeFramework
Tax Practitioner Reference Library
Source-linked explanations, practitioner notes, IRS terminology, and form workflows.
Open routeFramework
IRS Form Training System
Form walkthroughs connected to chapters, examples, case studies, and questions.
Open routeFramework
Question Bank Platform
Chapter questions, cumulative reviews, and exam simulation questions with explanation gates.
Open routeFramework
Flashcard Platform
Rule, term, threshold, form, exception, and deadline cards by chapter.
Open routeFramework
AI Tax Tutor
Tutor contexts for chapters, lessons, forms, questions, flashcards, and case studies.
Open routeFuture
Continuing Education Reference
Reference-ready architecture for future CE adaptation after technical review.
Open routeContent database structure
The curriculum engine should store each learning asset as structured content so lessons, questions, flashcards, forms, and AI tutor context can stay aligned.
- chapters
- lessons
- examples
- case_studies
- decision_trees
- illustrations
- review_questions
- flashcards
- exam_questions
- irs_forms
- irs_publications
- glossary_terms
- study_notes
- exam_alerts
- practitioner_notes
Website route map
These routes define the first Part 1 product surface. Chapter pages are architecture pages until the chapter-by-chapter curriculum blueprint is written and reviewed.
Preliminary Work & Taxpayer Data
5 chapters mapped to IRS SEE Part 1 domains.
Chapter 1
Tax Return Preparation Fundamentals
Taxpayer data
Lessons: 7
Questions: 50
Flashcards: 100
Open chapterChapter 2
Taxpayer Identification Systems
Taxpayer data
Lessons: 6
Questions: 50
Flashcards: 100
Open chapterChapter 3
Tax Residency Rules
Taxpayer data
Lessons: 6
Questions: 50
Flashcards: 100
Open chapterChapter 4
Filing Status
Taxpayer data
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 5
Filing Requirements
Taxpayer data
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterDependents
4 chapters mapped to IRS SEE Part 1 domains.
Chapter 6
Qualifying Child
Taxpayer data
Lessons: 6
Questions: 50
Flashcards: 100
Open chapterChapter 7
Qualifying Relative
Taxpayer data
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 8
Special Dependency Rules
Taxpayer data
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 9
Kiddie Tax
Taxation
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterIncome & Assets
12 chapters mapped to IRS SEE Part 1 domains.
Chapter 10
Gross Income Fundamentals
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 11
Compensation Income
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 12
Interest Income
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 13
Dividend Income
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 14
Retirement Income
Income and assets
Lessons: 6
Questions: 50
Flashcards: 100
Open chapterChapter 15
Social Security Benefits
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 16
Business Income
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 17
Rental Income
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 18
Capital Gains and Losses
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 19
Property Transactions
Income and assets
Lessons: 6
Questions: 50
Flashcards: 100
Open chapterChapter 20
Cancellation of Debt Income
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 21
Miscellaneous Income
Income and assets
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterDeductions & Adjustments
10 chapters mapped to IRS SEE Part 1 domains.
Chapter 22
AGI Framework
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 23
Self-Employed Deductions
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 24
IRA Deductions
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 25
Education Adjustments
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 26
Other Adjustments
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 27
Medical Deductions
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 28
State and Local Taxes
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 29
Interest Deductions
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 30
Charitable Contributions
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 31
Casualty Losses
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterCredits
4 chapters mapped to IRS SEE Part 1 domains.
Chapter 32
Child Tax Credit
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 33
Earned Income Credit
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 34
Education Credits
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 35
Other Credits
Deductions and credits
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterTaxation
5 chapters mapped to IRS SEE Part 1 domains.
Chapter 36
Tax Computation
Taxation
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 37
Self-Employment Tax
Taxation
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 38
Net Investment Income Tax
Taxation
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 39
Additional Medicare Tax
Taxation
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 40
Alternative Minimum Tax
Taxation
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterAdvising the Individual Taxpayer
5 chapters mapped to IRS SEE Part 1 domains.
Chapter 41
Tax Planning Fundamentals
Taxpayer advice
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 42
Retirement Planning
Taxpayer advice
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 43
Basis Planning
Taxpayer advice
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 44
Property Disposition Planning
Taxpayer advice
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 45
Documentation and Audit Readiness
Taxpayer advice
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterSpecialized Returns
5 chapters mapped to IRS SEE Part 1 domains.
Chapter 46
Foreign Reporting
Specialized individual returns
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 47
FBAR and Form 8938
Specialized individual returns
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 48
Gift Tax
Specialized individual returns
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 49
Estate Tax Fundamentals
Specialized individual returns
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 50
Trusts and Estates
Specialized individual returns
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterIntegration
2 chapters mapped to IRS SEE Part 1 domains.
Chapter 51
Complete Form 1040 Workshop
Specialized individual returns
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterChapter 52
Advanced EA Simulations
Specialized individual returns
Lessons: 5
Questions: 50
Flashcards: 100
Open chapterNext deliverable
The next production step is the Chapter-by-Chapter Curriculum Blueprint. Each of the 52 chapters should be expanded into detailed lessons, objectives, forms, examples, case studies, question categories, and flashcard categories before textbook writing begins.