Lumenary Prep

IRS Special Enrollment Examination (all three parts)

Enrolled Agent (SEE)

Every domain of all three SEE parts, built only from the IRS's own publications.

AI-drafted · awaiting expert review2026–27 SEE testing window (domestic testing July 1, 2026, to February 28, 2027; international testing delayed). For exams in this window, the IRS and PSI's Candidate Information Bulletin state that questions are based on the Internal Revenue Code, regulations, IRS forms, instructions and publications as amended through December 31, 2025, and relate to calendar year 2025 unless they say otherwise. The course therefore teaches tax year 2025 law, including the changes made by Public Law 119-21 of July 4, 2025 (the One Big Beautiful Bill Act, which the IRS now also calls the Working Families Tax Cuts), using the 2025 editions of IRS publications, forms and instructions, and follows the content outlines in the current PSI bulletin.

A complete Enrolled Agent course for all three parts of the IRS Special Enrollment Examination (SEE), written from the IRS's own publications, forms, instructions and pages and nothing else. Each part follows the IRS content outline domain by domain, with lessons that teach the rules, their exceptions and the arithmetic through worked examples, practice questions with full explanations, and a timed practice exam weighted like the real part. Every rule and figure is cited to the 2025 edition of the IRS source it comes from, so you can check it yourself.

About the exam

Syllabus

104 lessons, 1030 practice questions and 3 timed practice exams.

Part 1: Individuals

  1. Preliminary work and taxpayer data

    SEE Part 1 Domain 1 (14 of 85 scored questions): how the exam works, gathering and checking taxpayer information, filing requirements and due dates, filing status, dependents, residency and citizenship, and special filers such as children with unearned income.

    1. The SEE, Part 1, and the preliminary work on a returnFree sample35 min
    2. Filing requirements, due dates and filing status(included with the course)40 min
    3. Dependents(included with the course)40 min
    4. Residency, citizenship and special filers(included with the course)40 min

  2. Income

    Domain 2.1: wages, tips and information returns, interest and dividends, other income (gambling, canceled debt, recoveries and more), rental, passive and pass-through income, and foreign income of U.S. citizens and residents.

    1. Wages, tips, fringe benefits and information returns(included with the course)40 min
    2. Interest, dividends and constructive dividends(included with the course)40 min
    3. Other income — gambling, canceled debt, recoveries and more(included with the course)45 min
    4. Rental, passive and pass-through income(included with the course)45 min
    5. Foreign income of U.S. citizens and residents(included with the course)40 min

  3. Retirement income

    Domain 2.2: traditional and Roth IRAs, basis and Form 8606, conversions, excess contributions and prohibited transactions; distributions from plans and IRAs, early-distribution penalties, RMDs, inherited accounts and loans; Social Security and railroad retirement benefits.

    1. IRAs — contributions, deductions, basis and conversions(included with the course)45 min
    2. Distributions from retirement plans and IRAs(included with the course)50 min
    3. Social Security and railroad retirement benefits(included with the course)35 min

  4. Property, real and personal

    Domain 2.3: basis of purchased, gifted and inherited property; capital gains and losses, digital assets, options, bad debts and investors versus traders; home sales, installment sales, like-kind exchanges and depreciation recapture.

    1. Basis of assets — purchased, gifted and inherited(included with the course)40 min
    2. Capital gains and losses(included with the course)50 min
    3. Home sales, installment sales, like-kind exchanges and recapture(included with the course)50 min

  5. Adjustments to income

    Domain 2.4: the deductible part of self-employment tax, self-employed health insurance, health savings accounts, IRA deduction limits, student loan interest, alimony and the other adjustments on Schedule 1.

    1. Adjustments to income(included with the course)45 min

  6. Deductions

    Domain 3.1: the standard deduction and the new 2025 deductions on Schedule 1-A, itemized deductions for medical expenses, taxes, interest, charity and casualty losses, itemized deductions on Form 1040-NR, and the qualified business income deduction.

    1. The standard deduction, Schedule 1-A, medical expenses and taxes(included with the course)50 min
    2. Interest, charitable contributions, casualty losses and other itemized deductions(included with the course)50 min
    3. The qualified business income deduction(included with the course)40 min

  7. Credits

    Domain 3.2: the child tax credit and credit for other dependents, child and dependent care, adoption, the earned income credit and preparer due diligence, education credits, the foreign tax credit, energy and saver's credits, and the premium tax credit.

    1. Child tax credit, child and dependent care credit, and adoption credit(included with the course)45 min
    2. The earned income credit and preparer due diligence(included with the course)45 min
    3. Education credits, the foreign tax credit and other credits(included with the course)45 min
    4. The premium tax credit and ACA requirements(included with the course)40 min

  8. Taxation

    Domain 4 (15 of 85 scored questions): the alternative minimum tax and its credit, self-employment, Additional Medicare and net investment income taxes, excess and uncollected Social Security tax, household employees, clergy and military, estimated tax penalties and interest, income in respect of a decedent and other taxes.

    1. The alternative minimum tax and the credit for prior-year minimum tax(included with the course)40 min
    2. Self-employment tax, Additional Medicare tax, net investment income tax and Social Security adjustments(included with the course)50 min
    3. Household employees, clergy and members of the military(included with the course)45 min
    4. Estimated tax, the underpayment penalty and interest(included with the course)40 min
    5. Income in respect of a decedent, the final return, and other taxes(included with the course)40 min

  9. Advising the individual taxpayer

    Domain 5 (11 of 85 scored questions): marriage, divorce and community property, joint liability, innocent and injured spouse relief, planning for education, retirement and estates, timing and character of income, carryovers, claims for refund and the penalties-of-perjury declaration.

    1. Marriage, divorce, community property and spousal relief(included with the course)45 min
    2. Tax planning for individuals — education, retirement, estates, timing and character(included with the course)50 min
    3. Amended returns, claims for refund, the perjury declaration and carryovers(included with the course)45 min

  10. Specialized returns for individuals

    Domain 6 (11 of 85 scored questions): the estate tax and Form 706, the gift tax and Form 709, generation-skipping transfers, and international information reporting (FBAR, Forms 8938, 3520, 5471 and 8865).

    1. The estate tax and Form 706(included with the course)50 min
    2. The gift tax, gift-splitting and the generation-skipping transfer tax(included with the course)45 min
    3. International information reporting — FBAR, Form 8938, Form 3520, Form 5471 and Form 8865(included with the course)45 min

Part 2: Businesses

  1. Business entities and considerations

    The forms a business can take and how the IRS classifies them, the EIN, tax years, the information returns every business files, and where a hobby ends and a business begins.

    1. Business entities and how the IRS classifies them(included with the course)40 min
    2. Tax years and the information returns every business files(included with the course)45 min
    3. Hobby or business, loss limits, and tax-exempt associations(included with the course)35 min

  2. Partnerships

    Forming a partnership, a partner's basis, how income and losses flow through, guaranteed payments and distributions, selling or liquidating an interest, and the Form 1065 filing, penalty and centralized audit rules.

    1. Forming a partnership(included with the course)40 min
    2. A partner's basis and the limits on losses(included with the course)40 min
    3. Partnership income, guaranteed payments and current distributions(included with the course)45 min
    4. Selling, liquidating and ending a partnership interest(included with the course)45 min
    5. Form 1065 filing, penalties and the centralized audit regime(included with the course)35 min

  3. C corporations

    Forming a corporation under section 351, computing and paying the corporate tax, special deductions and credits, earnings and profits, dividends, redemptions, liquidations and the accumulated earnings tax.

    1. Forming a corporation(included with the course)40 min
    2. Corporate taxable income, payments and penalties(included with the course)45 min
    3. Distributions, redemptions, liquidations and the accumulated earnings tax(included with the course)45 min

  4. S corporations

    Who may elect S status and how, what ends it, how income and separately stated items reach shareholders, the corporate-level taxes that remain, and shareholder stock and debt basis and distributions.

    1. Electing, keeping and losing S corporation status(included with the course)45 min
    2. S corporation income, separately stated items and corporate-level taxes(included with the course)50 min
    3. S corporation shareholder basis, losses and distributions(included with the course)50 min

  5. Business income

    Gross receipts and other business income, cost of goods sold and inventories, net profit or loss, the at-risk and excess business loss limits, and canceled business debt.

    1. Gross receipts, other income and cost of goods sold(included with the course)40 min
    2. Net business loss, the at-risk rules and canceled business debt(included with the course)45 min

  6. Compensation, fringe benefits and employment taxes

    Deducting pay to officers, employees and family members, taxable and excludable fringe benefits, and the employer's withholding, FICA, FUTA, deposit and return obligations.

    1. Compensation, family employees and fringe benefits(included with the course)45 min
    2. Employment taxes, deposits and payroll returns(included with the course)45 min

  7. Depreciation, amortization and depletion

    MACRS, the section 179 deduction and the special depreciation allowance as changed by P.L. 119-21, correcting depreciation errors, start-up and organizational costs, section 197 intangibles, research costs and depletion.

    1. MACRS, section 179 and the special depreciation allowance for 2025(included with the course)55 min
    2. Amortization, research costs and depletion(included with the course)40 min

  8. Ordinary business expenses

    Travel, meals, gifts and vehicles; rent, interest, taxes, insurance and bad debts; casualties, thefts and condemnations; net operating losses; and the home office.

    1. Travel, meals, gifts and vehicles(included with the course)45 min
    2. Rent, interest, taxes, insurance and bad debts(included with the course)45 min
    3. Casualties, involuntary conversions, NOLs and the home office(included with the course)50 min

  9. QBI deduction and business credits

    The section 199A qualified business income deduction, including specified service businesses, the wage and UBIA limits and the phase-in, and the general business credits a business can claim.

    1. The qualified business income deduction for 2025(included with the course)50 min
    2. General business credits and the foreign tax credit(included with the course)45 min

  10. Business assets

    The basis of business assets, sales and other dispositions, section 1231 and depreciation recapture, installment sales, converted property, like-kind exchanges and the capitalization and repair regulations.

    1. Basis of business assets, dispositions and recapture(included with the course)50 min
    2. Like-kind exchanges and the repair regulations(included with the course)45 min

  11. Analysis of financial records

    Reading income statements and balance sheets, reconciling books to the return on Schedules M-1, M-2 and M-3, related-party and owner loans, and choosing and changing accounting methods.

    1. Reading the books and reconciling them to the return(included with the course)40 min
    2. Accounting methods and changing them(included with the course)40 min

  12. Advising the business taxpayer

    Worker classification and ACA employer compliance; filing, information-return, deposit and record-keeping obligations; and advice on entity choice, the business life cycle and tax planning.

    1. Worker classification and ACA employer compliance(included with the course)40 min
    2. Filing, information return, deposit and record-keeping obligations(included with the course)40 min
    3. Choosing an entity and planning across the business life cycle(included with the course)40 min

  13. Trust and estate income tax

    Kinds of trusts, who files Form 1041 and when, fiduciary accounting income, distributable net income, the distribution deduction, Schedule K-1 and income in respect of a decedent.

    1. Kinds of trusts and estates, and when Form 1041 is due(included with the course)45 min
    2. Fiduciary income, DNI, distributions and income in respect of a decedent(included with the course)50 min

  14. Exempt organizations

    Qualifying for and keeping tax-exempt status, applying on Forms 1023 and 1024, the Form 990 series, and unrelated business taxable income.

    1. Qualifying for, applying for and keeping tax-exempt status(included with the course)40 min
    2. The Form 990 series and unrelated business income(included with the course)45 min

  15. Retirement plans

    Qualified and nonqualified plans, SEP and SIMPLE plans, contributions and deductions for employers and the self-employed, nondiscrimination, prohibited transactions and reporting.

    1. Employer retirement plans, SEPs, SIMPLEs and the self-employed(included with the course)50 min
    2. Keeping a plan qualified, prohibited transactions and plan reporting(included with the course)40 min

  16. Farmers

    Farm income on Schedule F, including livestock, crop insurance, program payments and patronage dividends; farm depreciation; disaster provisions; Form 4835 farm rentals; income averaging, self-employment tax and estimated tax.

    1. Farm income on Schedule F(included with the course)45 min
    2. Farm depreciation, disasters, farm rentals and the farmer's tax computation(included with the course)50 min

  17. Rental property

    Rental income and expenses, residential versus commercial property, vacation homes and mixed use, and the passive activity rules, including the $25,000 allowance and real estate professionals.

    1. Rental income and expenses, vacation homes and mixed use(included with the course)45 min
    2. Passive activity rules for rental real estate(included with the course)45 min

Part 3: Representation, Practices and Procedures

  1. Practice before the IRS and the duties of Circular 230

    What counts as practice before the IRS and who may do it; becoming and staying an enrolled agent (PTIN, enrollment, renewal, continuing education); and the duties Circular 230 places on every practitioner: diligence, prompt disposition, client records, conflicts, fees, advertising, standards for returns and written advice, and supervision. SEE Part 3 Domain 1, sections 1.1 and 1.2.

    1. Practice before the IRS and who may do itFree sample35 min
    2. Becoming and staying an enrolled agent (PTIN, enrollment, renewal and CE)(included with the course)35 min
    3. Duties to the IRS and to clients (Circular 230 §§10.20–10.23, 10.28, 10.29 and 10.31)(included with the course)35 min
    4. Fees, advertising and who may assist you (Circular 230 §§10.24–10.27, 10.30 and 10.32)(included with the course)35 min
    5. Standards for returns, written advice, competence and supervision (Circular 230 §§10.33–10.37)(included with the course)35 min

  2. Sanctions and penalties

    Incompetence and disreputable conduct, the sanctions the Office of Professional Responsibility can impose, frivolous submissions and fraud; the civil penalties on return preparers, the paid-preparer due diligence rules, and the accuracy-related and fraud penalties on taxpayers. SEE Part 3 Domain 1, sections 1.3 and 1.4.

    1. Sanctions, disreputable conduct, frivolous submissions and fraud(included with the course)35 min
    2. Civil penalties on return preparers and how they are assessed and appealed(included with the course)40 min
    3. Paid preparer due diligence (IRC 6695(g) and Form 8867)(included with the course)30 min
    4. Accuracy-related, fraud and erroneous-claim penalties on taxpayers(included with the course)35 min

  3. Powers of attorney and authorizations

    Form 2848 and what a representative may and may not do with it, signing for a taxpayer, other powers of attorney, the Centralized Authorization File, Form 8821 tax information authorizations, withdrawing and revoking, client consent to disclosure, and the IRS's conference and practice requirements. SEE Part 3 Domain 2, section 2.1.

    1. The power of attorney (Form 2848)(included with the course)40 min
    2. Tax information authorizations, the CAF and client consent to disclose(included with the course)35 min

  4. Building the taxpayer's case

    Preliminary work and documentation, transcripts, the taxpayer's financial situation and the Collection Financial Standards, the hierarchy of tax authority, statutes of limitation, notices and deadlines, third-party contacts, FOIA, avoidance and evasion, disclosure statements, the Taxpayer Advocate Service, identity theft and the courts beyond an enrolled agent's practice. SEE Part 3 Domain 2, sections 2.2 to 2.6.

    1. Building the taxpayer's case: issues, risks, transcripts and documents(included with the course)35 min
    2. The taxpayer's financial situation, bankruptcy and the Collection Financial Standards(included with the course)40 min
    3. Legal authority: what binds whom, and how much weight it carries(included with the course)35 min
    4. Statutes of limitation, notices, deadlines, third-party contacts, FOIA and disclosure(included with the course)40 min
    5. The Taxpayer Advocate Service, identity theft and the courts beyond EA practice(included with the course)35 min

  5. The collection process and collection appeals

    The notice stream, the federal tax lien and its release, discharge, subordination and withdrawal, levy and seizure, the collection summons, the collection statute expiration date, the trust fund recovery penalty, passport certification, Collection Due Process hearings and the Collection Appeals Program. SEE Part 3 Domain 3, section 3.1.

    1. The collection notice stream, federal tax liens, levies and summonses(included with the course)40 min
    2. The collection statute, the trust fund recovery penalty and passport certification(included with the course)35 min
    3. Collection Due Process hearings and the Collection Appeals Program(included with the course)40 min

  6. Resolving balances due and adjusting accounts

    Extensions of time to pay, installment agreements, currently-not-collectible status, offers in compromise, abatements and refund offsets, audit reconsideration, amended returns and claims for refund, representing a decedent, and relief for spouses. SEE Part 3 Domain 3, section 3.1.

    1. Paying over time - extensions to pay, installment agreements and currently not collectible status(included with the course)40 min
    2. Offers in compromise(included with the course)40 min
    3. Account adjustments, refunds, decedents and relief for spouses(included with the course)40 min

  7. Penalty relief, examinations and appeals

    Abating penalties and interest, representing a taxpayer in an examination from the first contact to the revenue agent's report, and taking a case to the IRS Independent Office of Appeals up to the notice of deficiency. SEE Part 3 Domain 3, sections 3.2 to 3.4.

    1. Penalty and interest abatement(included with the course)40 min
    2. Representing a taxpayer in an examination(included with the course)40 min
    3. Representing a taxpayer before the IRS Independent Office of Appeals(included with the course)35 min

  8. The filing process and IRS e-file

    Accuracy and software review, keeping returns and records, protecting taxpayer data, applying to IRS e-file, the e-file requirement for preparers, the duties of an Electronic Return Originator, signatures and authorizations, rejected returns, and sanctions in the e-file program. SEE Part 3 Domain 4.

    1. Accuracy, record retention and protecting taxpayer data(included with the course)35 min
    2. Becoming an authorized IRS e-file provider, the e-file requirement and advertising(included with the course)35 min
    3. The ERO's responsibilities, rejected returns and e-file sanctions(included with the course)35 min

Practice exams

  • Part 1 (Individuals) practice exam — half length50 questions · 105 minutesIncluded with the course
  • Part 2: Businesses, practice exam (half length)50 questions · 105 minutesIncluded with the course
  • SEE Part 3 practice test (half length)50 questions · 105 minutesIncluded with the course

Free official resources

Use these alongside the course. They are free, and they are the final word.

Lumenary Prep is not affiliated with or endorsed by the Internal Revenue Service. Enrolled agent status is granted only by the IRS. Tax law changes; rely on the IRS sources cited in each lesson for your exam cycle. Every source this course cites.