Enrolled Agent Course (EA - IRS) US / Federal Taxation
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๐Ÿ† #1 Community for Enrolled Agent (EA) Exam Prep

๐Ÿ“– US Taxation | IRS Updates | EA Study Resources

โœ… Get expert tips, practice Qs & latest IRS exam updates

๐ŸŽฏ Join & pass the EA exam with confidence!
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online - remote testing - slots available
๐Ÿ“‹ EA Exam โ€” Key Updates & Score Guide

Special Enrollment Examination ยท 2026โ€“27 Window

๐Ÿ—“ Test Window
๐Ÿ“… July 1, 2026 โ€“ Feb 28, 2027
International remote testing starts Sep 1, 2026

๐Ÿ’ฐ Fees & Attempts
๐Ÿ’ต $317 per part ยท $951 total for all 3 parts
๐Ÿ” Up to 4 attempts per part per testing window
โฐ 3.5 hours per exam ยท Schedule at least 24 hrs in advance

๐Ÿ“Š Scoring System
Scores are on a scale of 200 to 800. Passing score = 500
If you pass - PASS โœ“ No number shown
If you fail - 200โ€“499 Score shown
Questions 85 / 100

๐ŸŽฏ15 questions are experimental (unscored, unidentified)
๐Ÿ“Diagnostic feedback provided whether you pass or fail

โณ Score Carryover

โœ… Passing scores valid for 3 years from date of passing

๐Ÿ“Œ Key Exam Rules
๐Ÿ“– Closed book ยท No notes, phones, or devices allowed
๐Ÿงฎ On-screen calculator provided ยท No personal calculators
โ˜• 2 scheduled breaks of 10 mins each (after Q34 and Q67)
๐Ÿ’ง Water allowed in clear container ยท Labels must be removed
๐Ÿ“„ Remote testing: electronic whiteboard only (no scratch paper)

๐Ÿ“š Study Reference
๐Ÿ“Œ All questions based on tax law as of Dec 31, 2025
๐Ÿ“†
"Current tax year" = 2025 throughout the exam

๐Ÿ“ž Contact & Scheduling

๐ŸŒ Schedule at: test-takers.psigov.us/irs
๐Ÿ“ž
US/Canada: (844) 645-2218 ยท Intl: (913) 456-7498

#EnrolledAgent #IRS #SEE #EAExam #TaxProfessional #ARC
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๐Ÿ“ฃ EA Exam 2026 Scheduling Update

Scheduling for the 2026 EA Exam officially opened on May 1 with the new test administrator, PSI. Hereโ€™s what candidates need to know:
โ€ข Testing begins July 1, 2026 for U.S. candidates
โ€ข International scheduling and testing are expected to begin September 1, 2026
โ€ข New for 2026: Remote testing is now available! ๐ŸŽ‰

Candidates can view available testing times and register directly through PSI here:
๐Ÿ‘‰ https://lnkd.in/eKneiubp

Planning ahead is keyโ€”and weโ€™re here to help every step of the way.
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๐Ÿ‡บ๐Ÿ‡ธ US Tax โ€” Quick Fact
Getting married changes your taxes immediately
! ๐Ÿ’
From January 1 of your marriage year:

โœ… You file as Married โ€” even if married on December 31!
โœ… Standard deduction nearly doubles
โœ… Tax brackets change completely

The IRS considers you married for the entire year โ€” even if you got married on the last day!
One signature on a marriage certificate = completely different tax return ๐Ÿ“‹

Follow for daily US tax insights ๐ŸŽฏ
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Your dog can save you taxes! ๐Ÿ•
If your dog is a guard dog for your business โ†’ dog food, vet bills, training = business deduction!
But your pet dog at home? โ†’ Zero deduction โŒ
Same dog. Different purpose. Completely different tax treatment.
This is the golden rule of US taxation:

Personal expense = never deductible
Business expense = deductible

The IRS doesn't care WHAT you spend on.
They care WHY you spend it. ๐Ÿ’ก

Follow for daily US tax facts โ€” simple and practical ๐ŸŽฏ
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Candidates outside of the United States and its territories are not allowed to schedule for Remote Proctoring until 9/1/2026
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๐Ÿ“˜ 1. What this bulletin is about
This document is your official guide to the Enrolled Agent (EA) examโ€”how to register, prepare, appear, and pass.

๐Ÿงญ 2. How to become an Enrolled Agent

Simple 5-step path:

Get your PTIN
Schedule exam with PSI
Prepare
Take all 3 parts
Apply using Form 23 after passing

๐Ÿงพ 3. Exam structure (VERY IMPORTANT)
3 parts:
Part 1 โ†’ Individuals
Part 2 โ†’ Businesses
Part 3 โ†’ Representation & Procedures
Each part:
100 MCQs (85 scored + 15 unscored)
3.5 hours duration

๐Ÿ“… 4. Exam window
Testing period: July 1, 2026 โ€“ Feb 28, 2027
No exams in March & April (update period)

๐Ÿ’ฐ 5. Fees
$317 per part
Paid at the time of booking
Mostly non-refundable

๐Ÿ–ฅ๏ธ 6. Test mode
In-person (US only)
Remote testing (US + International)
International testing starts Sept 1, 2026

๐Ÿ†” 7. ID requirements
Government-issued ID (passport/license)
Must match your registration name
No ID = no exam + fee lost โŒ

โฑ๏ธ 8. Exam day rules
Closed book exam
No phone, notes, or calculator (only on-screen allowed)
Strict monitoring (even remote)
Arrive 30 mins early

โ˜•๏ธ 9. Break policy
2 scheduled breaks (10 mins each)
Extra breaks allowed (but timer continues)
Remote exam = stricter (no extra breaks)

๐Ÿ“Š 10. Scoring system
Scale: 200โ€“800
Passing: 500
Pass result = no score shown (just PASS)

๐Ÿ” 11. Retakes & validity
Max 4 attempts per part in a window
Pass credit valid for 3 years

๐Ÿ“š 12. Syllabus focus
Based on tax law updated till Dec 31, 2025
Covers:
Individual tax
Business tax
IRS representation & ethics

๐ŸŽฏ 13. Final step after passing
Apply within 1 year
IRS does a background + tax compliance check

๐Ÿ’ก Simple takeaway
This bulletin is not just informationโ€ฆ
Itโ€™s your exam strategy guide + rulebook + roadmap combined.
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๐Ÿ“š ๐—˜๐—” ๐—˜๐—ซ๐—”๐—  ๐—ง๐—œ๐—ฃ

๐ŸŽฏ ๐—ง๐—ต๐—ฒ ๐——๐—ฒ๐—ฐ๐—ฒ๐—บ๐—ฏ๐—ฒ๐—ฟ ๐Ÿฏ๐Ÿญ ๐—ฅ๐˜‚๐—น๐—ฒ

One of the most important rules to remember for the EA Exam:

๐Ÿ‘‰ Your filing status is generally determined by your marital status on December 31.

โŒ Not by how many months you were married
โŒ Not by how long you lived together
โŒ Not by your marital status for most of the year

๐Ÿ“Œ The key date = December 31

โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”

๐Ÿ’ ๐—˜๐˜…๐—ฎ๐—บ๐—ฝ๐—น๐—ฒ ๐Ÿญ

Taxpayer gets married on December 30.

โžก๏ธ For tax purposes, the taxpayer is generally treated as married for the entire year.

๐Ÿ’” ๐—˜๐˜…๐—ฎ๐—บ๐—ฝ๐—น๐—ฒ ๐Ÿฎ

Divorce becomes final on January 2.

โžก๏ธ For the previous tax year, the taxpayer was still married on December 31.

โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”โ”

๐Ÿง  ๐—˜๐—” ๐—˜๐˜…๐—ฎ๐—บ ๐— ๐—ฒ๐—บ๐—ผ๐—ฟ๐˜† ๐—ง๐—ฟ๐—ถ๐—ฐ๐—ธ

๐Ÿ“… December 31
โฌ‡๏ธ
๐Ÿ’ Check marital status
โฌ‡๏ธ
๐Ÿ“ Determine filing status

๐Ÿ”ฅ One date can determine the filing status for the entire year.

๐Ÿ“Œ Save this for your EA Exam revision!

#ARC #EAExam #EnrolledAgent #SEEExam #USTaxation #TaxPreparer #IRSExam
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