🇺🇸 Enrolled Agent exam · 2026–27 window

The Enrolled Agent exam, illustrated.
All 3 parts, one topic per page.

A study guide with diagrams for the IRS Special Enrollment Examination, plus a practice book with every answer explained. Individuals, businesses, and representation under Circular 230, built on the official content outline and the tax law this window tests. eBook or printed.

📘 16 chapters · 264 pages📝 300 practice questions, explained🗓️ Tax year 2025, the year this window tests🧭 Mapped to the official content outline
$39.99One-time payment
Choose how you want it: PDF, printed spiral-bound books, or both.
eBookColor PDF of the guide and the practice book, right after payment · $39.99
Printed, spiral-boundGuide (264 pages) + Practice Book (150 pages), both lie flat · $79.99
Printed + eBook⭐ Best value
Both books on the desk, the PDF on the phone for the commute · $89.99
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✓Built on the official sources: the PSI Candidate Information Bulletin, irs.gov, Circular 230 and the 2025 IRS forms and publicationsEvery page names its source and the date it was checked. Not affiliated with the IRS or PSI. Questions are written for this book, not taken from any exam.
The spiral-bound guide The Enrolled Agent Exam, Illustrated on a desk, with three illustrated pages around it
Look inside

Not a wall of tax text. One topic per page.

Every page works the same way, so after a long workday you can open it anywhere and pick up one rule in a few minutes.

The diagram The 2025 numbers Worked example Memory trick Exam alert
Page New for 2025: the deductions on Schedule 1-A, with a table of limits, a worked example, a memory trick and an exam alert
📊The diagramFlowcharts, timelines and tables. You see how the rule works before you read it.
🔢The 2025 numbersThe amounts this window tests, with the IRS form or publication they come from.
🧮Worked examplePhase-outs and limits worked out line by line, the way exam questions ask them.
💡Memory trickOne short line to hold on to: "Three parts, three sections, three years."
⚠️Exam alertThe trap in the question: old numbers, look-alike rules, two answers that both seem right.
💵The fee is $317 per part, paid when you book and not refundable. All three parts: $951 in exam fees.
🗓️This window tests tax law as amended through Dec. 31, 2025, including the July 2025 changes. Lists with older numbers lead to wrong answers.
⏳A passed part counts for 3 years from the day you pass it. After that, the credit for that part is lost.
Real pages from the books

This is what the pages look like.

Page The SEE in one page: parts, questions, time, fee, score and windows
The SEE in one pageQuestions, time, fee, score, the 3-year carryover
Page What's on each part: the official content outline as a chart
What's on each partThe content outline, question by question
Page Filing status in five questions: a flowchart and the 2025 standard deductions
Filing status in five questionsFlowchart + 2025 standard deductions
Page Qualifying child or qualifying relative, with the tie-breaker rules
Qualifying child or relative?All the tests, side by side
Page New for 2025: the deductions on Schedule 1-A and the SALT cap
New for 2025: Schedule 1-ASeniors, tips, overtime, car loans, SALT
Page Four ways to own a business, and a partner's basis as a bucket
Four ways to own a businessReturns, due dates, partner's basis
Page Writing off equipment in 2025: section 179, bonus depreciation, MACRS
Writing off equipment in 2025§179, bonus and MACRS
Page Circular 230: six duties, six section numbers
Circular 230 on one pageFees, records, conflicts, refund checks
Page Form 2848 or Form 8821, and the three statute clocks
Form 2848 or Form 8821?Plus the three clocks
Practice Book page: two questions with every answer explained
Practice BookEvery answer explained, right and wrong
Who it's for

For adults who study after work.

Already preparing returns

From preparer to representative

An enrolled agent can represent taxpayers before the IRS, like attorneys and CPAs. The guide covers the parts of the job that preparing returns doesn't teach: Circular 230, collections, exams and appeals.

Changing careers

Starting from the basics

Each chapter starts from what a term means and builds up. Diagrams carry the logic, so a business entity or a basis rule makes sense before the numbers arrive.

Retaking a part

Aim at the weak areas

The score report gives diagnostic information. The guide is organized by the same content areas, so you can go straight to the chapters that match.

Three things to know before booking

The rules of the exam itself.

They come from the IRS and the PSI candidate bulletin. The guide's first chapter explains each one with a timeline.

The window

July 1, 2026 to Feb. 28, 2027

That's the current window for U.S. candidates. There's no testing in March and April, while the exam is updated to newer tax law. PSI has run the exam since March 1, 2026.

The law

"Current year" means 2025

Questions refer to the Code, forms and publications as amended through Dec. 31, 2025. Anything that takes effect later, like the 2026 limits, is not on this exam.

The attempts

Up to 4 tries per part

Each part can be taken 4 times per window. After a fail, wait 24 hours to rebook that part. Rescheduling less than 48 hours ahead costs a new full fee.

Page Qualifying child or qualifying relative, with all the tests side by side
✦ Part 1 · Individuals · 104 pages

The part with the most moving pieces.

Filing status, dependents, income, basis, retirement, deductions, credits, estate and gift tax, and foreign reporting, in the order of the official outline.

  • Filing status as a five-question flowchart
  • Qualifying child and qualifying relative, test by test, with the tie-breakers
  • 2025 brackets, standard deductions, capital-gain thresholds and credit amounts
  • Estate and gift tax, FBAR and Form 8938, side by side
"Ripe Apples Rarely Stay Juicy": Relationship, Age, Residency, Support, Joint return.
Page New for 2025: the deductions on Schedule 1-A
✦ What changed for 2025 · in every part

The July 2025 law, already in.

This window tests tax year 2025, which includes the changes signed in July 2025. The guide uses the 2025 IRS forms and publications, not the older numbers.

  • Standard deduction $15,750 single, $31,500 joint, $23,625 head of household
  • New Schedule 1-A: seniors, tips, overtime, car loan interest
  • SALT cap $40,000 with the phase-down, child tax credit $2,200
  • Section 179 at $2,500,000 and 100% bonus depreciation after Jan. 19, 2025
"Tips 25, overtime 12½, car 10, seniors 6."
Page Four ways to own a business, with a table of returns and due dates
✦ Part 2 · Businesses · 88 pages

Same business, four different returns.

Sole proprietors, partnerships, S corporations and C corporations, then the business return line by line: income, expenses, depreciation, employment taxes, trusts, exempt organizations and rentals.

  • Entity table: return, who pays, due date
  • Partner and shareholder basis as a picture, with every increase and decrease
  • Depreciation in three steps: §179, bonus, MACRS
  • Worker classification, information returns, accounting methods
"Pass-throughs file in March, corporations in April."
Page Circular 230: six duties, six section numbers
✦ Part 3 · Representation · 52 pages

Circular 230 by section number.

The rules of practice, then the work itself: powers of attorney, collections, exams, appeals and e-file, with the deadlines drawn as clocks.

  • Fees, records, conflicts and refund checks: §10.27, §10.28, §10.29, §10.31
  • Form 2848 or Form 8821, and what each one allows
  • Installment agreements, offers in compromise, liens, levies, CDP hearings
  • The 30-day and 90-day letters, and what comes next
"3 to assess, 3-or-2 to refund, 10 to collect."
Practice Book page with two questions and every answer explained
✦ The Practice Book · 150 pages

300 questions. Every answer explained.

Three practice tests of 85 questions, one per part, split by content area in the same proportions as the official outline. Then 45 drills on the classic traps.

  • Why the right answer is right, and why each wrong one is wrong
  • The guide page to reread after every question
  • All three question formats used on the exam
  • Original questions written for this book, not copied from any exam
A woman studying with the spiral-bound guide at a kitchen table in the evening
✦ Why pictures help

Built for studying in short evenings.

One page, one rule, one picture. You can stop after any page and know exactly where you are, which matters when the studying happens after work.

  • Chapters follow the official content outline, part by part
  • Each number points to the IRS form or publication it comes from
  • Cram sheets and a one-page numbers table at the end
What you get

The guide and the practice book, for all three parts.

The Enrolled Agent Exam, Illustrated with three illustrated pages
264
Illustrated guide pages
16 chapters across Parts 1, 2 and 3, one topic per page, in color.
300
Practice questions
3 practice tests of 85 plus 45 trap drills, each answer explained.
2025
Numbers with sources
The tax-year 2025 amounts this window tests, each with its IRS source.
+
Cram sheets
A one-page numbers table and quick-review sheets for the week of the exam.

The Guide · full table of contents

0 · How the SEE works + study plan 10 pages
1 · Part 1 · Preliminary work, filing status, dependents 18 pages
2 · Part 1 · Income, retirement, property and basis 26 pages
3 · Part 1 · Adjustments, deductions and QBI 18 pages
4 · Part 1 · Credits 14 pages
5 · Part 1 · Other taxes, penalties and advising the taxpayer 16 pages
6 · Part 1 · Estate, gift and international reporting 12 pages
7 · Part 2 · Business entities and choosing one 16 pages
8 · Part 2 · Partnerships and S corporations 16 pages
9 · Part 2 · C corporations 12 pages
10 · Part 2 · Business income, expenses and depreciation 22 pages
11 · Part 2 · Employment taxes, workers, accounting methods 10 pages
12 · Part 2 · Trusts, exempt organizations, retirement plans, farms, rentals 12 pages
13 · Part 3 · Practice before the IRS: Circular 230 16 pages
14 · Part 3 · Representation, authorities and deadlines 12 pages
15 · Part 3 · Collections, exams and appeals 14 pages
16 · Part 3 · The filing process, e-file and preparer penalties 10 pages
Cram sheets + numbers table 10 pages

The Practice Book · 150 pages

How to use the explanations 4 pages
Practice test · Part 1 · 85 questions 40 pages
Practice test · Part 2 · 85 questions 40 pages
Practice test · Part 3 · 85 questions 40 pages
Trap drills · 45 questions (15 per part) 22 pages
Score tracker by content area 4 pages
Choose your format

On screen, on paper, or both.

The SEE in one page, as it looks in the PDF
EBOOK · $39.99

Color PDF, right after payment

The guide and the practice book on a phone, tablet or computer. Good for a few questions on a lunch break.

The printed spiral-bound guide held in two hands
PRINTED · $79.99

Two spiral-bound books

The 264-page guide and the 150-page practice book, lying flat on the desk. Free US shipping, about 5–8 business days. Want both? Printed + eBook for $89.99.

Page Circular 230: six duties, six section numbers
📋 In every format

Cram sheets for the last week.

One page with every 2025 number the guide uses, and short review sheets for each part, to read the night before.

  • All the dollar amounts in one table, with the source
  • The memory tricks from every chapter, in one place
  • A score tracker to see which content areas need another pass
Look before you buy

See 10 real pages, free.

How the exam works, the content outline, filing status, dependents, the new 2025 deductions, business entities, depreciation, Circular 230, Form 2848 versus 8821, and a practice-book page. Read them and decide with the pages in front of you.

See the 10 pages ↓
No email, no sign-up.
Sample page: writing off equipment in 2025
Compare

How is it different?

What it hasThis guideOnline review coursesText review booksFree IRS materials
A diagram or chart on every page✓VariesMostly text—
All 3 parts in one set✓✓Often one book per partSpread across many publications
Practice questions with explanations✓ 300✓ Usually thousandsVariesA few sample questions
Video lectures✗✓✗✗
Tax year 2025 numbers with the source on each page✓VariesVaries✓
PriceFrom $39.99About $500–$800 for all 3 partsAbout $30–$75 per bookFree
What happens next

You can start tonight.

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You pay

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You open the eBook

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Step 3 · about 5–8 business days

The books arrive

If you chose the printed books, they ship free to your US address.

The Enrolled Agent Exam, Illustrated · 2026–27 window

All three parts of the SEE, explained with pictures.

  • 264-page illustrated guide, 16 chapters
  • Part 1 Individuals, Part 2 Businesses, Part 3 Representation
  • Tax year 2025 numbers, including the July 2025 changes, each with its source
  • 150-page Practice Book: 300 questions, every answer explained
  • Cram sheets, numbers table and score tracker
  • Printed books: spiral-bound, lie flat
🛡️30-day guarantee. If the guide isn't right for you, write to us within 30 days and we'll refund you. No questions, no forms.
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eBook $39.99 · Printed $79.99 · Printed + eBook $89.99
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2026–27 edition.Written for the July 1, 2026 – Feb. 28, 2027 window, which tests tax law through Dec. 31, 2025. The exam changes to newer law every spring.
Reviews will appear here as they arrive. We only publish verified reviews.
FAQ

What candidates ask before buying

Is this affiliated with the IRS or PSI?

No. NOTEX is not affiliated with or endorsed by the Internal Revenue Service, the Treasury Department or PSI Services, which administers the Special Enrollment Examination. The exam is booked and paid for separately with PSI ($317 per part).

Which exam window and tax year does it cover?

The current window for U.S. candidates, July 1, 2026 to Feb. 28, 2027. In this window, questions are based on the Internal Revenue Code, forms and publications as amended through Dec. 31, 2025, and "current year" means 2025. The guide uses those numbers.

What if I take a part after February 2027?

From the next window the exam moves to newer tax law, so some numbers will change. The rules of practice in Part 3 and most concepts stay the same, but check the numbers against the new candidate bulletin.

Will this book make me pass?

No book can promise that. The guide explains the content areas in the official outline and gives you 300 practice questions with explanations. How much you study, and how, is up to you.

Are these real exam questions?

No. Every question was written for this book. Real exam questions are confidential, and candidates agree to a non-disclosure agreement at the start of the exam. Our questions follow the official content outline and the three question formats described in the candidate bulletin.

Do I also need a review course?

It depends on how you study. Courses add video lectures and large question banks; this guide adds diagrams and short explanations. Some candidates use one, some use both. The IRS doesn't recommend any specific provider.

Can I take the exam from home?

According to the IRS, PSI offers remote testing with a proctor to candidates physically located in the United States, as well as test centers. The exam is closed book either way.

Is this tax advice?

No. It's a study guide with general information about federal tax rules for exam preparation. It's not tax, legal or financial advice for any taxpayer's situation.

Can I read it on my phone?

Yes. The eBook is a color PDF that opens on a phone, tablet or computer.

When do the printed books arrive?

Shipping to US addresses is free and takes about 5–8 business days. The eBook arrives by email right after payment.

What if it's not right for me?

You have a 30-day guarantee. Write to us within 30 days and we'll refund you. No questions, no forms.

Ready to study all three parts with pictures?

264 illustrated pages, 300 questions with every answer explained, tax year 2025 numbers with sources. 30-day guarantee.

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The Enrolled Agent Exam, Illustrated
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