Simple EA vs Enrolled Agent Study Guide

Prepare for the IRS Special Enrollment Examination (SEE) with a practice-first study system for all three parts. Simple Enrolled Agent includes 4,800+ original multiple-choice questions for the current testing cycle (tax law through Dec. 31, 2025), each with a rationale, per-option explanations, a key concept, and an IRS source reference. WHAT IS INSIDE - Parts 1, 2, and 3 with every exam domain - 4,800+ original practice questions - Domain-weighted 100-question, 3.5-hour mock exams - Accuracy and an internal study benchmark (not an official scaled-score estimate) - Complete reading guide, flashcards, fill-in drills, and matching games - A structured Learn path combining reading, video, and question-bank practice - Part 1 video course, with new Part 2 and Part 3 videos included as released - Practice filters, daily goals, streaks, saved questions, and mastery statistics - Questions and readings work offline; videos require internet - No account, ads, or tracking FREE PREVIEW Try 5 questions, 5 flashcards, and 3 fill-in drills from Part 1 Domain 1, plus the first video lesson and available introductory reading. SEA PRO Monthly, annual, and lifetime in-app purchase options unlock the complete question bank, readings, full mock exams, flashcards, games, the Part 1 video course, and new Pro content as released. Current localized pricing and any eligible introductory offer are displayed by the App Store in the app. IMPORTANT Simple Enrolled Agent is an independent study aid. It is not affiliated with, endorsed by, or sponsored by the IRS, PSI Services, or any government agency. Questions are original learning drills, not actual exam questions. Mock accuracy and study benchmarks are unofficial and do not predict an official result. Terms of Use: https://www.apple.com/legal/internet-services/itunes/dev/stdeula/ Privacy Policy: https://simple-enrolled-agent.pages.dev/privacy

Prepare for the IRS Enrolled Agent credential — all three parts of the Special Enrollment Examination (SEE) — with a focused study companion built for the current testing window. Enrolled Agent Study Guide organizes everything into six sections that follow the official exam specifications part by part, so you drill the rules an exam question actually hangs on instead of wandering a topic list. BUILT FOR THE CURRENT EXAM Written for the July 2026 – February 2027 testing window: tax law as amended through December 31, 2025, including the 2025 law changes the exam now tests — the new senior deduction, the tips and overtime deductions, the higher SALT cap, current retirement limits, and the restored 100% bonus depreciation. Exam logistics reflect the current PSI testing experience, scoring scale, and carryover rules. FIVE WAYS TO STUDY • 160+ flashcards — tap to flip, tagged by exam section • 120+ multiple-choice questions with worked explanations • 90+ true/false drills built from real tax-preparer misconceptions • Term-matching game — pair the key terms, in quick rounds of five • Searchable reference: a 110+ term tax glossary plus 40+ key rules, formulas, penalty rates, and figures SIX EXAM SECTIONS, ALL THREE PARTS 1. Part 1: Preliminary Work & Income — filing requirements and status, dependents, income and assets, retirement income, capital gains and basis, adjustments 2. Part 1: Deductions, Credits & Taxation — itemized deductions, QBI, the major credits, AMT, self-employment tax, advising individuals, estate and gift returns 3. Part 2: Business Entities — sole proprietorships, partnerships, C corporations, S corporations, formation, basis, elections 4. Part 2: Business Tax Preparation — business income and deductions, depreciation and Section 179, employment taxes, trusts, exempt organizations, farmers, rentals 5. Part 3: Practices & Procedures — Circular 230 duties, sanctions, preparer penalties, e-file rules, continuing education and renewal 6. Part 3: Representation before the IRS — powers of attorney, collections, installment agreements and offers in compromise, audits, appeals BUILT FOR HOW YOU ACTUALLY STUDY • Every practice item explains WHY the answer is right — the explanation is the lesson • Works completely offline • Clean, fast, distraction-free — no ads, ever • Track nothing, sign into nothing: no account required FREE TO START The free version previews every study mode; any purchase below unlocks the complete library — all four options unlock identical content. WHO IT'S FOR Tax preparers pursuing unlimited representation rights, bookkeepers and accountants adding a federal credential, and career-changers entering tax practice. All study content in this app is original and written for this app. It is an independent study resource — not affiliated with, endorsed by, or sponsored by the Internal Revenue Service, the U.S. Department of the Treasury, or PSI Services, and it does not include actual exam questions. It provides exam preparation, not tax advice; exam requirements, fees and tax figures can change — always confirm current details in the official candidate information bulletin. SUBSCRIPTION & PURCHASE OPTIONS • EA Premium Weekly: $2.99/week auto-renewable subscription • EA Premium Monthly: $6.99/month auto-renewable subscription • EA Premium Annual: $19.99/year auto-renewable subscription • EA Premium Lifetime: $29.99 one-time purchase — same full access, pay once Every option unlocks the complete library of flashcards, practice questions, true/false drills, glossary terms and formulas. Payment is charged to your Apple Account at confirmation of purchase. Subscriptions renew automatically unless canceled at least 24 hours before the end of the current period. Manage or cancel anytime in your Apple Account settings. Terms of Use (EULA): https://www.apple.com/legal/internet-services/itunes/dev/stdeula/ Privacy Policy: https://www.dmpenterprisellc.com/privacy-policy