The IRS Enrolled Agent Exam Part 1 - Individual Tax is administered by the Internal Revenue Service (IRS). It evaluates a candidate's knowledge of tax law as it applies to individual taxpayers. The exam consists of 100 questions and covers six domains, ranging from preliminary taxpayer data work to advising individuals on specialized returns and tax liabilities. Candidates must demonstrate a firm understanding of federal tax regulations to succeed in this professional certification process.
Tax professionals, accountants, and individuals seeking to become Enrolled Agents should take this exam. It is intended for those who prepare individual tax returns and provide tax advice to clients, requiring a firm grasp of current federal tax regulations to ensure accurate compliance.
Review the current tax publications and instructions provided by the IRS. Focus on understanding the specific tax changes for the current year, such as new deductions and reporting requirements. Practice with sample questions to familiarize yourself with the format. Allocate time to study the 100 questions within the 210-minute duration to ensure you can complete the exam effectively and accurately.
This domain covers the initial steps of working with taxpayer data, including gathering necessary information, verifying identity, and preparing to file returns according to federal standards for individual taxpayers in a professional manner.
This domain focuses on the identification and reporting of various income sources and assets held by individual taxpayers, ensuring that all financial gains are correctly documented for federal tax purposes and regulatory compliance.
This domain addresses the rules for claiming standard and itemized deductions, as well as various tax credits available to individuals, helping taxpayers minimize their liabilities through legitimate and documented tax strategies and filings.
This domain covers the calculation of tax liabilities and the application of tax rates to individual income, ensuring that the correct tax amounts are determined based on current federal law and specific taxpayer circumstances.
This domain focuses on providing professional tax advice to individual taxpayers regarding their specific financial situations, ensuring that advice remains compliant with taxpayer rights and established professional advisory best practices for all clients.
This domain covers the requirements for filing specialized tax returns for individuals with unique financial circumstances, ensuring that all specific reporting requirements are met for these complex tax filing situations and regulatory standards.
Arrive prepared to manage your time across the 100 questions. You have 210 minutes to complete the exam. Ensure you have your identification and follow all instructions provided by the testing center to maintain your eligibility and complete the assessment successfully.
The IRS Enrolled Agent Exam Part 1 - Individual Tax consists of 100 questions that cover various aspects of individual tax law, preparation, and reporting requirements for professionals.
The passing score for this exam is 105. Candidates must meet this specific threshold to demonstrate sufficient knowledge of individual tax regulations and professional standards required for certification.
The exam has a total duration of 210 minutes. This time is intended to allow candidates to answer all 100 questions within the allotted period while maintaining accuracy.
For information regarding the current certification path and any updates to the Enrolled Agent program, please check with the Internal Revenue Service (IRS) for the latest official guidance.
Verified 2026-09-13
This page was compiled by reviewing official IRS documentation and exam guides to provide a factual overview of the exam requirements, structure, and professional standards for all candidates seeking certification.