This Enrolled Agent cheat sheet distills all three parts of the IRS Special Enrollment Examination (SEE) into a printable, weight-ordered rundown of the facts examiners test most. It's a premium cheat sheet built by Capital Prep — the one premium prep we trust — and it's yours free. Reinforce it with the rest of your free EA toolkit: the practice test, study guide, and flashcards.
Enrolled Agent exam at a glance
- Parts: 3 separate exams: Part 1 Individuals, Part 2 Businesses, Part 3 Representation
- Questions: 100 per part (85 scored + 15 experimental), multiple-choice
- Time: 3.5 hours per part
- Passing score: Scaled score of 105 on each part (scale 40–130); all three required
- Cost: $317 per part; plus a $140 enrollment fee on Form 23 after you pass
What’s on the Enrolled Agent cheat sheet
- Part 1 — Individuals — filing statuses, income and assets, deductions vs. credits, capital gains, add-on taxes, and estate/gift basics; six domains led by Income & Assets and Deductions & Credits (17 scored Qs each).
- Part 2 — Businesses — entity-to-form map (Schedule C, 1065, 1120-S, 1120), depreciation, Section 179, QBI, and NOLs; Business Tax Preparation (37 scored Qs) is the single largest area on the exam.
- Part 3 — Representation, Practices & Procedures — Circular 230 ethics, powers of attorney (Form 2848 vs. 8821), examinations, appeals, and collection; Practices & Procedures (26 Qs) and Representation (25 Qs) dominate.
How to use it in your final week
- Lock the 2025 numbers first — $15,750 / $23,625 / $31,500 standard deductions, $2,200 Child Tax Credit (up to $1,700 refundable), $19,000 gift annual exclusion, and the flat 21% C-corp rate. These are the facts the SEE tests verbatim.
- Cram the part you're sitting next, not all three. Front-load Part 2 Business Tax Preparation (37 of 85 scored questions) and Entities (30) if Businesses is up — that one domain is the largest tested area on the whole exam.
- Drill the entity-to-form map cold: Schedule C, Form 1065, Form 1120-S, Form 1120, plus Circular 230, Form 2848 power of attorney, and Form 8821 for Part 3.
- Read the sheet the morning of each appointment for a final pass, then take a short timed practice set to keep your pacing sharp across 85 scored questions in 3.5 hours.
The cheat sheet is your review layer — your Enrolled Agent practice test drives the exam-readiness ring at the top of this page. Download it, review, then take a full practice exam (or drill with the study guide and flashcards) to see where you stand.
Enrolled Agent cheat sheet FAQ
Yes — the Enrolled Agent cheat sheet is 100% free to download as a PDF, with no sign-up required. It sits alongside Career Employer's free EA toolkit: the practice test, study guide, and flashcards for all three SEE parts.
It condenses the highest-yield facts from the three-part Special Enrollment Examination (SEE): Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices & Procedures. Each part's official domains and their scored-question weights are laid out so you review by exam weight, not at random.
Each SEE part has 100 questions (85 scored plus 15 experimental) and 3.5 hours of testing time, scored on a scale of 40 to 130. You need a scaled score of 105 on each part, and you pass all three independently — a high score on one part does not offset another.
The current July 1, 2026 through February 28, 2027 testing window covers tax law amended through December 31, 2025, so the sheet uses 2025 figures — the $15,750 single standard deduction, the $2,200 Child Tax Credit, and the OBBBA changes. The exam refreshes each spring to the most recently completed tax year, so confirm the year your window tests.
Click the download button (or the preview card) at the top of this page to open the PDF instantly. Bookmark this page so you can pull it up again for a final pass before each of your three SEE appointments.
References
- 1.Internal Revenue Service. “Publication 5279, Your Pathway to Becoming an Enrolled Agent.” IRS.gov, 2026. ↑
- 2.Internal Revenue Service. “Become an Enrolled Agent.” IRS.gov, 2026. ↑
- 3.Internal Revenue Service. “Enrolled Agents — Frequently Asked Questions.” IRS.gov, 2026. ↑
- 4.U.S. Department of the Treasury. “Treasury Department Circular No. 230 (Regulations Governing Practice before the IRS).” IRS.gov, 2026. ↑
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