1.2 - SUBJECT MATTER TESTED

The questions on the examination are directed toward the tasks that Enrolled Agents must perform to complete and file forms and tax returns and to represent taxpayers before the Internal Revenue Service.

The examination covers federal taxation and tax accounting and the use of tax return forms for individuals, partnerships, corporations, trusts, estates, and gifts. It also covers ethical considerations and procedural requirements.

Each testing year's EA exam (up through February of the following year) covers the tax law in effect the previous December 31. For example, the May 1, 2012 - February 28, 2013, testing window will test tax law in effect December 31, 2011.

The IRS has published Exam Content Outlines, which outline the subject matter tested on the EA exam. The outlines are divided by part and then subdivided into sections. Each section has one or more topics, which are further divided into specific items. According to the IRS's Candidate Information Bulletin, not every topic in the outlines will appear on the exam, and the list of topics may not be all-inclusive. However, the outlines are meant to reflect the knowledge needed for tasks performed by EAs.

The three complete Exam Content Outlines with cross-references to the relevant Gleim study units/subunits for each topic are presented in Study Unit 2 of the EA Review: A System for Success booklet. The listing below contains the main sections for each part of the exam. Note that each section contains the approximate number of items (out of 100 total for each part) that belong under that section.

• Section 1: Preliminary Work and Tax Payer Data (15 items)
• Section 2: Income and Assets (25 items)
• Section 3: Deductions and Credits (25 items)
• Section 4: Taxation and Advice (20 items)
• Section 5: Specialized Returns for Individuals (15 items)

• Section 1: Businesses (45 items)
• Section 2: Business Financial Information (40 items)
• Section 3: Specialized Returns and Tax Payers (15 items)

• Section 1: Practices and Procedures (33 items)
• Section 2: Representation before the IRS (25 items)
• Section 3: Specific Types of Representation (25 items)
• Section 4: Completion of the Filing Process (17 items)