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IRS Enrolled Agent Exam (SEE) exam topics — the 3 content areas by weight

The IRS Enrolled Agent Exam (SEE) exam is built from 3 weighted content areas. Focus your time where the weight is. Each area below links to a free study chapter and practice questions. Weights reflect the official content outline.

Part 1: Individuals

34%

Filing status, income, deductions, basis

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Part 2: Businesses

33%

Entities, accounting methods, depreciation, payroll

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Part 3: Representation, Practices & Procedures

33%

Circular 230, POAs, appeals, penalties

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Content-area weights reflect the official IRS Enrolled Agent Exam (SEE) content outline. Confirm current details with IRS — Enrolled Agents. Study aid, not a substitute for the official material. Last updated: August 2026.