The course

• 1

  Start here

  Each part: 100 questions in 3.5 hours, 85 scored and 15 unscored, in three sections with two optional 10-minute breaks

  Free: A tour of the exam
• 2

  Part 1: Preliminary Work and Taxpayer Data

  Part 1, Individuals: 14 of the 85 scored questions

  Free: Filing status, dependents and filing requirementsResidency, foreign reporting, kiddie tax and the premium tax credit19 questions
• 3

  Part 1: Income and Assets

  Part 1, Individuals: 17 of the 85 scored questions

  Wages, investment income and other incomeIRAs, retirement plans and Social Security benefitsBasis, capital gains and home sales23 questions
• 4

  Part 1: Deductions and Credits

  Part 1, Individuals: 17 of the 85 scored questions

  Adjustments, itemized deductions and the QBI deductionCredits for children, education, care and earned income20 questions
• 5

  Part 1: Taxation

  Part 1, Individuals: 15 of the 85 scored questions

  AMT, self-employment tax, Medicare taxes and penalties19 questions
• 6

  Part 1: Advising the Individual Taxpayer

  Part 1, Individuals: 11 of the 85 scored questions

  Advising individuals: planning, divorce and spouse relief14 questions
• 7

  Part 1: Specialized Returns for Individuals

  Part 1, Individuals: 11 of the 85 scored questions

  Estate tax, gift tax and international reporting13 questions
• 8

  Part 2: Business Entities and Considerations

  Part 2, Businesses: 30 of the 85 scored questions

  Entities and partnershipsC corporations and S corporations43 questions
• 9

  Part 2: Business Tax Preparation

  Part 2, Businesses: 37 of the 85 scored questions

  Business income and expensesDepreciation, section 179 and property sales48 questions
• 10

  Part 2: Specialized Returns and Taxpayers

  Part 2, Businesses: 18 of the 85 scored questions

  Trusts, estates, exempt organizations and retirement plansFarmers and rental property23 questions
• 11

  Part 3: Practices and Procedures

  Part 3, Representation, Practices and Procedures: 26 of the 85 scored questions

  Circular 230 and practitioner dutiesPreparer rules and penalties31 questions
• 12

  Part 3: Representation before the IRS

  Part 3, Representation, Practices and Procedures: 25 of the 85 scored questions

  Free: Powers of attorney and disclosureBuilding the case: finances, documents and authority31 questions
• 13

  Part 3: Specific Areas of Representation

  Part 3, Representation, Practices and Procedures: 20 of the 85 scored questions

  Collection: agreements, offers, liens and leviesAudits, appeals and penalty relief25 questions
• 14

  Part 3: Filing Process

  Part 3, Representation, Practices and Procedures: 14 of the 85 scored questions

  Accuracy, records and e-file15 questions
• 15

  Test day

  About 2 minutes a question; each section locks once you finish it

  Test day