IRS Enrolled Agent Exam (SEE) — Study Guide

Free, topic-by-topic study notes for the IRS Enrolled Agent Exam (SEE) exam. Read a chapter, then practice it.

Part 1: Individuals

Part 1 of the SEE tests the federal income taxation of individuals: filing requirements and status, income, adjustments, deductions and credits, capital gains, and basis. This chapter reviews the enduring rules an enrolled agent applies when preparing individual returns.

34%

Part 2: Businesses

Part 2 tests the taxation of business entities: sole proprietorships, partnerships, corporations, and S corporations, along with accounting methods, business income and expenses, depreciation, and payroll taxes. This chapter reviews how each entity is taxed.

33%

Part 3: Representation, Practices and Procedures

Part 3 tests practice before the IRS: the rules of Circular 230, practitioner ethics and penalties, powers of attorney, examinations and appeals, collection, and recordkeeping. This chapter reviews the standards that govern an enrolled agent's professional conduct.

33%

Practice by topic

Jump straight into free practice questions for any single IRS Enrolled Agent Exam (SEE) topic.

Part 1: Individuals Part 2: Businesses Part 3: Representation, Practices and Procedures