Enrolled agent study guide: materials and plan for all three SEE parts

Free enrolled agent study materials from the IRS and PSI

The free enrolled agent study materials from official sources are the PSI Candidate Information Bulletin with the content outline, the IRS sample questions and answers for each part, and PSI’s test-day prep videos and test-taking tips. These are the IRS enrolled agent exam study materials; everything else is from private providers, and the IRS does not recommend any specific one.

The bulletin also lists references you may use when studying: the Internal Revenue Code, the Code of Federal Regulations, Treasury Department Circular 230, IRS forms, instructions and publications, and the IRS Tax Topics page.

Source: PSI — IRS Special Enrollment Examination Candidate Information Bulletin (October 9, 2026). Checked 19 October 2026.

Is there an IRS enrolled agent exam study guide PDF Part 1?

Not as a book. The IRS does not publish an enrolled agent exam study guide, and the pages we checked list none. What you can download as PDF is the Candidate Information Bulletin with the Part 1 outline and the IRS sample questions for Part 1, which the IRS offers as a PDF and as a web page. The same applies to Parts 2 and 3.

The sample questions are written on tax law through December 31, 2025 and have never been used on any SEE, so they show the style of question rather than real exam items.

Source: IRS — Sample Special Enrollment Examination questions and answers. Checked 19 October 2026.

What to study in each part

Use the domain weights from the bulletin to decide where your hours go. The numbers are scored questions out of 85 per part.

• Part 1, Individuals: income and assets 17, deductions and credits 17, taxation 15, preliminary work and taxpayer data 14, advising the individual taxpayer 11, specialized returns for individuals 11
• Part 2, Businesses: business tax preparation 37, business entities and considerations 30, specialized returns and taxpayers 18
• Part 3, Representation, Practices and Procedures: practices and procedures 26, representation before the IRS 25, specific areas of representation 20, filing process 14

Source: PSI — IRS Special Enrollment Examination Candidate Information Bulletin (October 9, 2026). Checked 19 October 2026.

How to study for the enrolled agent exam

Study one part at a time and book it when you are ready, because each part is scheduled and passed separately. When studying for enrolled agent exam questions, keep to the tested tax year: the bulletin tells candidates not to consider legislation, court decisions or penalty amounts after December 31, 2025.

The plan below is our own suggestion, not an IRS recommendation:

• Read the outline for your first part and mark the domains you have never worked with.
• Answer the IRS sample questions for that part cold to see the question style.
• Study the heaviest domains first, using IRS publications and forms instructions as primary sources.
• Finish with full-length timed practice: 100 questions in 3.5 hours with an onscreen calculator only.

Source: PSI — IRS Special Enrollment Examination Candidate Information Bulletin (October 9, 2026). Checked 19 October 2026.

Enrolled agent books and PDFs

Enrolled agent books from private publishers can help, but check the tax year on the cover before you buy: a book written for an earlier window may teach outdated amounts. The IRS does not recommend any provider, so the bulletin’s outline is your neutral test of coverage.

Be careful with any enrolled agent book PDF offered for free download. Unless it comes from the IRS or PSI, it may be an unauthorized copy or out of date. The official PDFs you need, the bulletin and the sample questions, are free from the IRS and PSI.

Source: IRS — Enrolled agents: Frequently asked questions. Checked 19 October 2026.

Choosing the best enrolled agent study materials

The best enrolled agent study materials match three things: the current outline, the tax year through December 31, 2025, and your own gaps. Useful study materials for enrolled agent exam preparation explain the rule behind each answer, not only the answer.

Certsqill’s Enrolled Agent question bank adds the last piece: expert-developed questions, an explanation for every answer option and a readiness score per domain, so you know which part to book next.

Source: IRS — Publication 5279, Your Pathway to Becoming an Enrolled Agent (Rev. 6-2026). Checked 19 October 2026.

Enrolled Agent study guide: questions people ask

Is there an official enrolled agent study guide?

The IRS publishes no study book. PSI’s Candidate Information Bulletin, which the IRS says has everything you need to know to prepare, contains the content outline. Source: IRS Publication 5279, checked 19 October 2026.

Where can I get free enrolled agent study material?

The PSI Candidate Information Bulletin, the IRS sample questions for each part and PSI’s test-day prep videos and tips. Source: IRS, checked 19 October 2026.

Which tax year does the enrolled agent exam test?

Tax law as amended through December 31, 2025, for the July 1, 2026 to February 28, 2027 window. Source: PSI Candidate Information Bulletin, checked 19 October 2026.

Which references does the bulletin suggest?

The Internal Revenue Code, the Code of Federal Regulations, Circular 230, IRS forms, instructions and publications, and the IRS Tax Topics page. Source: PSI Candidate Information Bulletin, checked 19 October 2026.

Which Part 1 domains carry the most questions?

Income and assets and deductions and credits, with 17 scored questions each. Source: PSI Candidate Information Bulletin, checked 19 October 2026.

Can I use a calculator while studying and in the exam?

In the exam, only the onscreen calculator is provided, so practice with an onscreen calculator. Source: PSI Candidate Information Bulletin, checked 19 October 2026.