IRS Enrolled Agent (EA) Exam Part 1 – Individuals (2026–2027 Edition)
Study Guide with 1000+ MCQs
By Arun Kumar Singh, ACMA

Master U.S. Individual Taxation with this practical, exam-focused guide designed specifically for IRS Enrolled Agent (EA) candidates preparing for Part 1 – Individuals. This book provides a structured and simplified approach to understanding core taxation concepts tested in the EA examination.

Covering the latest IRS syllabus and updated exam trends for 2026–2027, this guide combines concise study notes with 1000+ multiple-choice questions (MCQs) and detailed explanations to help candidates strengthen both conceptual understanding and exam confidence.

Key Topics Covered

• Filing Requirements & Filing Status
• Gross Income & Income Inclusions
• Adjustments to Income
• Deductions & Standard Deduction Rules
• Tax Credits (EITC, CTC, AOTC, etc.)
• Capital Gains & Losses
• Retirement Income & IRA Rules
• Self-Employment Tax & NIIT
• Filing Procedures, Extensions & Penalties
• Specialized Topics & IRS Procedures

Key Features

• Exam-focused study material
• 1000+ MCQs with explanations
• Simplified and easy-to-understand presentation
• Updated as per latest IRS exam pattern
• Ideal for self-study, revision, and practice
• Practical examples and quick recall points

Who Should Read This Book?

• EA Exam Candidates
• Tax Professionals & Consultants
• Accounting & Finance Students
• Professionals interested in U.S. Taxation
• Freelancers and offshore tax practitioners working with U.S. clients

Whether you are beginning your EA journey or revising before the exam, this book is designed to help you build strong fundamentals and improve your exam performance through focused learning and extensive practice.