SEE Part 1 (Individuals): What Is Tested and How to Prepare
Part 1 tests individual taxation for tax year 2025: 85 scored questions across six domains. It is the part with the most arithmetic and the most 2025 figure changes, because the One Big Beautiful Bill Act changed several individual amounts during 2025.
| Domain | Scored questions | Share |
|---|---|---|
| Preliminary Work and Taxpayer Data | 14 | 16.5% |
| Income and Assets | 17 | 20% |
| Deductions and Credits | 17 | 20% |
| Taxation | 15 | 17.6% |
| Advising the Individual Taxpayer | 11 | 12.9% |
| Specialized Returns for Individuals | 11 | 12.9% |
Where candidates lose points
- Dependents and filing status: the qualifying child and relative tests, tie-breakers and the head of household cost-of-home test.
- 2025 figures: the $15,750 single standard deduction, the $40,000 SALT cap and its phase-down, the $2,200 child tax credit and the new Schedule 1-A deductions.
- Retirement income: Roth ordering, early-distribution exceptions, RMD timing and the taxable part of Social Security.
- Basis: gifted versus inherited property, wash sales and home sale exclusions.
- Specialized returns: gift tax, portability and FBAR versus Form 8938.
Start with our Part 1 topics and the itemized deductions note, and read the OBBBA changes guide.
Frequently asked questions
What is the largest domain on Part 1?
Income and Assets and Deductions and Credits, each with 17 of the 85 scored questions.
Does Part 1 test the One Big Beautiful Bill Act?
Yes, for provisions that apply to 2025, such as the $15,750 standard deduction, the $40,000 SALT cap and the Schedule 1-A deductions.
Go deeper: study notes
Related guides
Put it into practice
Free account, 750+ original practice questions, instant explanations and full timed practice exams.
Build a daily practice habit — a few exam-style questions a day, with worked answers. Free to start.
Start practicing →Enrolled Agent Ready is an independent study aid. It is not affiliated with, approved by or endorsed by the Internal Revenue Service (IRS), the US Department of the Treasury or PSI Services LLC. All practice questions are original; they are not real or past exam questions.