If you’ve set your sights on becoming an Enrolled Agent, now is the best time to take the EA exam.
The good news is you don’t necessarily need to pass all parts of the exam before the Tax Cuts and Jobs Act (TCJA) is tested in 2019. Taking even one or two parts in the current testing window can give you a leg up.
We’ve provided some sample EA study schedules and answered a few questions to guide you.
When will the Enrolled Agent exam test new tax laws?
The IRS will test the new TCJA tax laws on the 2019 Enrolled Agent exam beginning May 1, 2019.
The new tax reform law took effect on January 1, 2018. However, the current EA testing window, May 1, 2018 – February 28, 2019, does not test TCJA material. The most recent information on the IRS website confirms that the current EA exam questions all relate to the calendar year 2017:
“Do the questions change from year to year? (updated 3/1/18)
For exams taken between May 1, 2018 – February 28, 2019, all references on the examination are to the Internal Revenue Code, forms and publications, as amended through December 31, 2017. Also, unless otherwise stated, all questions relate to the calendar year 2017. Questions that contain the term ‘current tax year’ refer to calendar year 2017. In answering questions, candidates should not take into account any changes as a result of the Tax Cuts and Jobs Act of 2017 or any legislation or court decisions after December 31, 2017.”
Your existing knowledge will carry you further if you take the exam before the TCJA is tested. With five months still left in the current testing window, you have time to study for and pass the EA exam before the TCJA changes make it onto next year’s test.
For more perspective on why to take the exam now, watch this webinar about the EA exam and TCJA.
Parts of the EA exam and scheduling your tests
The three parts of the EA exam cover:
Part 1: Individuals
Part 2: Businesses
Part 3: Representation
Technically, you can take the three parts of the EA exam in any order. We recommend you take them in their natural order 1-2-3. You should save Part 3 for last, regardless, because your prep for Parts 1 and 2 will help you on Part 3.
Planning your EA study schedule
We’ve pulled together sample EA exam study schedules based on how much time you can commit each week. Keep in mind:
- We recommend studying at least 10 hours per week. This amount helps you keep the habit of studying. It’s easier to fall off track when you put in fewer hours.
- Plan to spend an average of 5 hours per major topic area. The Gleim EA Review exam prep breaks these areas into study units, which you will see in the sample EA study schedules below. Part 2 Study Units 16-18 are an exception. They will probably take you 20 hours rather than 15, so we’ve included extra time for them.
- Staying motivated is easier when you have someone alongside you for every step. Make sure you take advantage of our Personal Counselors! They will work with you to create a personal study schedule and encourage and mentor you.
- All EA study plans below take into account that you’ll be busier during tax season (January 15 – February 28). Also, the two more time-intensive schedules include a week off during the holidays. You can adjust these suggestions to your own schedule and take the week off when you wish.
For more information on studying for the EA exam, check out our free study guide!
10 hours/week: Pass Parts 1-2 now and take Part 3 next year
If you can only commit the minimum of 10 hours per week to studying for the Enrolled Agent exam, focus on Parts 1 and 2. Leave Part 3 for the 2019 testing window. It will have the least amount of changes from the TCJA.
This conservative schedule will allow you to prepare for and pass Parts 1 and 2 by the end of the 2018 testing window on February 28, 2019.
Part 1 Study Schedule (10+ hrs/week)
|
Week of |
Study Units |
|---|---|
|
Oct. 1 |
1-2 |
|
Oct. 8 |
3-4 |
|
Oct. 15 |
5-6 |
|
Oct. 22 |
7-8 |
|
Oct. 29 |
9-10 |
|
Nov. 5 |
11-12 |
|
Nov. 12 |
13 & Final Review |
|
Nov. 19 |
Part 1 Exam |
Part 2 Study Schedule (10+ hrs/week)
|
Week of |
Study Units |
|---|---|
|
Nov. 26 |
1-2 |
|
Dec. 3 |
3-4 |
|
Dec. 10 |
5-6 |
|
Dec. 17 |
7-8 |
|
Dec. 24 |
8-9 |
|
Dec. 31 |
10-11 |
|
Jan. 7 |
12-13 |
|
Jan. 14 |
14-15 |
|
Jan. 21 |
16 |
|
Jan. 28 |
17 |
|
Feb. 4 |
18 |
|
Feb. 11 |
19 |
|
Feb. 18 |
20 |
|
Feb. 25 |
Part 2 Exam |
Part 3 Study Schedule (10+ hrs/week)
|
Week of |
Study Units |
|---|---|
|
May 1 – Feb. 29, 2019 |
Take during next testing window |
15+ hours/week: Finish all 3 parts and study during tax season
This EA study plan gives you plenty of time to finish all three parts of the exam by the end of the testing window. You’ll finish Parts 1 and 2 before tax season, and then you can work your way through Part 3.
Part 1 Study Schedule (15+ hrs/week)
|
Week of |
Study Units |
|---|---|
|
Oct. 1 |
1-3 |
|
Oct. 8 |
4-6 |
|
Oct. 15 |
7-9 |
|
Oct. 22 |
10-12 |
|
Oct. 29 |
13 & Final Review |
|
Nov. 5 |
Part 1 Exam |
Part 2 Study Schedule (15+ hrs/week)
|
Week of |
Study Units |
|---|---|
|
Nov. 12 |
1-3 |
|
Nov. 19 |
4-6 |
|
Nov. 26 |
7-9 |
|
Dec. 3 |
10-12 |
|
Dec. 10 |
13-15 |
|
Dec. 17 |
16-17 |
|
Dec. 24 |
Off |
|
Dec. 31 |
18-19 |
|
Jan. 7 |
20 & Final Review |
|
Jan. 14 |
Part 2 Exam |
Part 3 Study Schedule (15+ hrs/week)
|
Week of |
Study Units |
|---|---|
|
Jan.21 |
1-2 |
|
Jan. 28 |
3-4 |
|
Feb. 4 |
4-5 |
|
Feb. 11 |
6-7 |
|
Feb. 18 |
Final Review |
|
Feb. 25 |
Part 3 Exam |
15-20+ hours/week: Finish all three parts by tax season
Want to finish all three parts of the Enrolled Agent exam before tax season starts? This next EA study plan is for you.
Part 1 Study Schedule (15-20 hrs/week)
|
Week of |
Study Units |
|---|---|
|
Oct. 1 |
1-4 |
|
Oct. 8 |
5-8 |
|
Oct. 15 |
9-12 |
|
Oct. 22 |
13 & final review |
|
Oct. 29 |
Part 1 Exam |
Part 2 Study Schedule (15-20 hrs/week)
|
Week of |
Study Units |
|---|---|
|
Nov. 5 |
1-3 |
|
Nov. 12 |
4-7 |
|
Nov. 19 |
8-11 |
|
Nov. 26 |
12-15 |
|
Dec. 3 |
16-19 |
|
Dec. 10 |
20 & Final Review |
|
Dec. 17 |
Part 2 Exam |
Part 3 Study Schedule (15-20 hrs/week)
|
Week of |
Study Units |
|---|---|
|
Dec. 24 |
Off |
|
Dec. 31 |
1-4 |
|
Jan. 7 |
5-7 |
|
Jan. 14 |
Final Review |
|
Jan. 21 |
Part 3 Exam |
Gleim also offers a Study Planner as part of its Enrolled Agent Review course that you can adjust to create your own personal schedule.
If you are running out of time to prepare, you can use these guidelines to help you focus on the part that will be in your best interest to pass now:
If you work mostly with individual tax returns…
If you currently prepare only individual tax returns, go ahead with Part 1 and consider saving Parts 2 and 3 for next year. Much of Part 2 will be new to you whether you take it this year or next.
If you deal with business taxes and estates…
Take Part 2 this year to make the most of your existing experience with business taxes and estates. You can expect that Part 2 changes for next year will be more nuanced and complicated than the changes to Part 1.
More about the Enrolled Agent exam and TCJA
To learn more about the 2018 tax law changes on the 2019 EA exam, watch our webinar with Dr. Luke Watson. He covers the major changes, the parts of the exam that will be affected, and more things to keep in mind as you work toward becoming an Enrolled Agent.
