How to Study for All Three Parts of the SEE

The IRS Special Enrollment Exam has three parts. Most candidates take them one at a time, spending 3-6 months per part. Here's how to structure your study without burning out.

Part 1 — Individuals (the biggest)

This is the beast. Individual taxation covers filing statuses, deductions, credits, AMT, estate tax, and about 20 other topics. Budget 8-12 weeks.

What to prioritize: Filing status rules (they cascade into everything else), itemized deductions vs standard deduction, tax credit categories (refundable vs non-refundable), and the AMT mechanics.

Common trap: Memorizing dollar amounts instead of understanding the rules. The exam tests concepts. Know why the $150,000 limit for rental loss matters, not just that it's $150,000.

Part 2 — Businesses

Business taxation: sole props, partnerships, S-corps, C-corps. Plus basis calculations, depreciation, and retirement plans. Budget 6-8 weeks.

What to prioritize: Entity differences (which forms, which tax rates, which liability structures), basis adjustments (gift, inherited, like-kind), and MACRS depreciation.

Common trap: Mixing up partnership basis rules with S-corp basis rules. Make a comparison chart early.

Part 3 — Representation

Practitioner responsibilities, Circular 230, penalties, appeals, and collections. Budget 4-6 weeks.

What to prioritize: Circular 230 ethics rules (disbarment triggers), penalty tiers (accuracy-related vs fraud vs preparer), and IRS collections procedures.

Common trap: Under-studying this part because it's "just ethics." It has the highest fail rate because people treat it as an afterthought.

The Tool That Helps

EA Coach organizes all three parts into modules with spaced repetition scheduling. You study a card, grade yourself honestly, and the algorithm brings it back when you're about to forget it. Free, no account needed.