Which IRS Publications to Study for the EA Exam
Below is a complete, SEO-friendly list of the IRS Publications required for the EA (Enrolled Agent) Exam, organized by the three parts of the exam. Each publication can be downloaded for free from the IRS website.
EA Exam – Required IRS Publications (Part 1, 2, 3)
| Exam Part | IRS Publication | Title |
|---|---|---|
| Part 1 – Individuals | Pub 17 | Your Federal Income Tax (For Individuals) |
| Pub 501 | Dependents, Standard Deduction, and Filing Information | |
| Pub 502 | Medical and Dental Expenses | |
| Pub 503 | Child and Dependent Care Expenses | |
| Pub 504 | Divorced or Separated Individuals | |
| Pub 505 | Tax Withholding and Estimated Tax | |
| Pub 590-A | Contributions to Individual Retirement Arrangements (IRAs) | |
| Pub 590-B | Distributions from IRAs | |
| Part 2 – Businesses | Pub 334 | Tax Guide for Small Business |
| Pub 463 | Travel, Gift, and Car Expenses | |
| Pub 535 | Business Expenses | |
| Pub 946 | How to Depreciate Property | |
| Pub 587 | Business Use of Your Home | |
| Pub 541 | Partnerships | |
| Pub 542 | Corporations | |
| Part 3 – Representation, Practices & Procedures | Pub 947 | Practice Before the IRS and Power of Attorney |
| Pub 4012 | Volunteer Resource Guide (VITA/TCE) | |
| Pub 556 | Examination of Returns, Appeal Rights, and Claims for Refund | |
| Pub 594 | The IRS Collection Process | |
| Pub 1 | Your Rights as a Taxpayer |
Download (Free)
All IRS Publications for the EA Exam can be downloaded here:
Suggested Study Order
- Step 1: Start with Pub 17 (Part 1), Pub 334 (Part 2), and Pub 947 (Part 3) — these are the core references.
- Step 2: Use the remaining publications for detailed study (e.g., Pub 463 for travel/car expenses, Pub 535 for business expenses).
- Step 3: Practice with official sample questions, the Prometric Candidate Bulletin, and mock exams.
- Step 4: Revisit complex areas (e.g., depreciation, retirement distributions, representation rules) with the corresponding publications.
Tips for Success
- Study consistently 1–2 hours daily and solve practice questions.
- Work through examples in the publications manually (e.g., tax computations).
- Focus extra time on your weaker topics.
- Combine these official publications with commercial review courses (Becker, Gleim, Surgent, etc.) if needed.