EA Part 1 Content Execution Plan

Phase 1 | 350-450 pages

Foundation Chapters

Everything else depends on these chapters.

• Chapter 1: Tax Return Preparation Fundamentals
• Chapter 2: Taxpayer Identification Systems
• Chapter 3: Tax Residency Rules
• Chapter 4: Filing Status
• Chapter 5: Filing Requirements
• Chapter 6: Qualifying Child Rules
• Chapter 7: Qualifying Relative Rules
• Chapter 8: Special Dependency Rules
• Chapter 9: Kiddie Tax
• Chapter 10: Gross Income Fundamentals

Phase 2 | 500-700 pages

Core Income Chapters

These chapters drive a large percentage of EA exam questions.

• Chapter 11: Compensation Income
• Chapter 12: Interest Income
• Chapter 13: Dividend Income
• Chapter 14: Retirement Income
• Chapter 15: Social Security Benefits
• Chapter 16: Business Income
• Chapter 17: Rental Income
• Chapter 18: Capital Gains and Losses
• Chapter 19: Property Transactions
• Chapter 20: Cancellation of Debt Income
• Chapter 21: Miscellaneous Income

Phase 3 | 600-800 pages

Deductions and Credits

This is the highest exam-weighted section.

• Chapter 22: AGI Framework
• Chapter 23: Self-Employed Deductions
• Chapter 24: IRA Deductions
• Chapter 25: Education Adjustments
• Chapter 26: Other Adjustments
• Chapter 27: Medical Expenses
• Chapter 28: State and Local Taxes
• Chapter 29: Interest Deductions
• Chapter 30: Charitable Contributions
• Chapter 31: Casualty Losses
• Chapter 32: Child Tax Credit
• Chapter 33: Earned Income Credit
• Chapter 34: Education Credits
• Chapter 35: Other Credits

Phase 4 | 250-350 pages

Tax Computation

This phase has a heavy computational focus.

• Chapter 36: Tax Liability Computation
• Chapter 37: Self-Employment Tax
• Chapter 38: Net Investment Income Tax
• Chapter 39: Additional Medicare Tax
• Chapter 40: Alternative Minimum Tax

Phase 5 | 250-350 pages

Tax Planning

This phase adds practitioner-level value beyond the exam.

• Chapter 41: Tax Planning Fundamentals
• Chapter 42: Retirement Planning
• Chapter 43: Basis Planning
• Chapter 44: Property Disposition Planning
• Chapter 45: Documentation and Audit Readiness

Phase 6 | 250-350 pages

Specialized Returns

These topics are frequently neglected by competitors.

• Chapter 46: Foreign Reporting Overview
• Chapter 47: FBAR and Form 8938
• Chapter 48: Gift Tax
• Chapter 49: Estate Tax Fundamentals
• Chapter 50: Trusts and Estates

Phase 7 | 200-300 pages

Integration

These chapters tie everything together.

• Chapter 51: Complete Form 1040 Workshop
• Chapter 52: Advanced EA Simulations

Lessons

7

Pages

35-40

Questions

50

Flashcards

100

Case studies

5

Exam alerts

15

Illustrations

8

Chapters

52

Lessons

364

Pages

2,000-2,500

Questions

6,000

Flashcards

6,000

Case studies

260

Illustrations

400

Decision trees

200

Form guides

100

Practice exams

20