QUICK FACTS: 100 MCQs per part. 85 scored + 15 experimental. 3.5 hours. Passing score: 105 of 130. Tax law reference: IRC as of December 31, 2025 for the September 2026 window. NEW in 2026: 3 exam sections per part, 2 scheduled 10-minute breaks.

Knowing the syllabus is not the same as knowing what to prioritize. The EA exam tests you on 300 questions across three parts, but the questions are not evenly distributed. Each part has three or five domains, each with a different weightage. Study time allocated proportionally to that weightage is study time spent correctly.

This post gives you the full domain breakdown for all three parts, with approximate weightages, the specific topics within each domain that Indian candidates find most challenging, the 2026 format changes you need to know, and a direct comparison to CPA REG for candidates evaluating both credentials.

2026 EA Exam Format: What Is New This Testing Cycle

The IRS Candidate Information Bulletin for the 2026-2027 cycle introduced several structural changes alongside the vendor switch from Prometric to PSI Services. The syllabus domains and weightages are unchanged, but the exam-day experience is different. Candidates sitting from September 2026 need to know these changes.

The most practical change for Indian candidates is the break structure. The previous single optional break has been replaced by two scheduled 10-minute breaks within the 3.5-hour session. The exam is now split into three sections. Use the breaks deliberately. After completing the first section, take the break even if you feel confident. Mental fatigue accumulates invisibly across 100 questions.

The tax law reference date matters for study materials. For the international window (September 1, 2026 to February 28, 2027), all questions reference the Internal Revenue Code as amended through December 31, 2025. This includes OBBBA provisions signed July 4, 2025. Ensure your study materials and question banks are updated to reflect law as of December 31, 2025, not December 31, 2024.

EA Part 1 Syllabus: Individuals (Form 1040 and Related)

Part 1 covers US individual income taxation. It is the broadest in topic range and the part that Indian candidates with no prior US tax exposure find most unfamiliar. The five domains and their approximate weightages are drawn from the IRS Content Specification Outline published annually in the Candidate Bulletin.

Key study points for Indian candidates:

• Domain 1 is the foundation. Form 1040 structure and filing statuses must be understood before any other domain makes sense. Spend the first 2 weeks of Part 1 study here.
• Domain 2 gets the most updates year to year. Digital asset and cryptocurrency tax treatment is a growing test area. The IRS classifies digital assets as property; capital gains rules apply on disposition. This has no Indian equivalent and must be studied from scratch.
• Domain 3 now includes OBBBA provisions: the no-tax-on-tips deduction, no-tax-on-overtime deduction, the increased SALT cap ($40,000 for AGI below $500,000), the raised standard deduction ($15,750 single / $31,500 MFJ for 2025), the $2,200 Child Tax Credit, and the $6,000 senior deduction. These are testable in the September 2026 international window.
• Domain 4 is calculation-heavy. AMT, estimated tax, and self-employment tax require practice with numbers, not just conceptual understanding. Build formula fluency here.
• Domain 5 covers the specialized areas where questions are nuanced. IRA rules and retirement distribution taxation have complex interaction effects that require careful study.

EA Part 2 Syllabus: Businesses (Corporate and Entity Taxation)

Part 2 covers US business taxation. It has the highest pass rate of the three parts (71% in 2024-25), but it is considered 'The Beast' by preparation providers because the entity-level tax rules require understanding structural differences between C corps, S corps, and partnerships.

Key study points for Indian candidates:

• Domain 2 carries 39% of Part 2 questions. Nearly 4 in 10 questions come from here. If you master business income, deductions, and depreciation, you are well-positioned for the section.
• OBBBA changes bonus depreciation permanently. From January 19, 2025, qualifying business assets are 100% deductible in the year of acquisition. The phase-down schedule that was previously testable (80% in 2023, 60% in 2024) is no longer applicable for assets placed in service after this date. Study materials must reflect this change.
• Section 179 expensing increased to $2.5 million under OBBBA, with phase-out beginning at $4 million. Know both the bonus depreciation and Section 179 rules, including the priority of application and the election differences.
• S corporation shareholder basis tracking is one of the most commonly tested and most commonly wrong areas for Indian candidates. The concept of stock basis versus debt basis, and the ordering of basis adjustments, requires multiple practice passes.
• Partnerships: the difference between a guaranteed payment and a distributive share, and the taxation of partnership distributions, is consistently tested in Domain 3. These have no Indian accounting equivalent and must be built from first principles.

EA Part 3 Syllabus: Representation, Practices and Procedures

Part 3 is the most accessible part for most candidates and the one that most directly validates the EA's distinctive value: the legal right to represent taxpayers before the IRS. It is procedural and rule-based rather than computational.

Key study points for Indian candidates:

• Domain 3 carries 42% of Part 3 questions and is the most practically relevant domain for working EAs. The OIC, installment agreement, and penalty abatement rules are directly applied in day-to-day IRS representation work. Study them with the practical context in mind, not just as abstract rules.
• Circular 230 is the entire ethical and legal framework governing practice before the IRS. It defines what an EA can and cannot do, the standards for competence, due diligence, and conflicts of interest. Domain 1 is theory-heavy but must be memorized precisely. The IRS tests specific rules, not general principles.
• Deadlines and penalty amounts are tested specifically. The statute of limitations for assessment (3 years standard, 6 years substantial understatement, no limit for fraud), the deadline to request audit reconsideration, the 90-day letter deadline for Tax Court petition: these numbers must be memorized.
• Form 2848 Power of Attorney mechanics are tested in Domain 2. Understand what the form authorizes, its scope, how it is submitted, and what happens when it is revoked.

Has the EA Exam Syllabus Changed in 2026?

The domain structure and weightages are unchanged from the prior cycle. The IRS reviews the content specification annually but changes are typically minor and gradual. The same five domains for Part 1, three domains for Part 2, and three domains for Part 3 that have been in place for several cycles remain in effect.

What has changed in 2026 is the tax law reference date and the OBBBA provisions. For the September 2026 international window, the exam references the IRC as of December 31, 2025. This means OBBBA provisions signed July 4, 2025 are fully testable.

The specific OBBBA content that is new for the September 2026 window includes: permanent 100% bonus depreciation, Section 179 limit raised to $2.5 million, permanent TCJA individual tax brackets, no-tax-on-tips deduction (2025-2028), no-tax-on-overtime deduction (2025-2028), raised SALT cap ($40,000), increased Child Tax Credit ($2,200), senior additional deduction ($6,000 for age 65+, 2025-2028), and auto loan interest deduction ($10,000, 2025-2028).

Confirm that your study materials reflect these OBBBA changes before sitting. Board360.ai's EA program, powered by HOCK International, maintains current content alignment with each testing window. The HOCK program is updated to reflect the December 31, 2025 law reference for the international testing window starting September 1, 2026.

How Long to Cover Each Part's Syllabus

Study hours vary by candidate background. These ranges apply to Indian candidates with an accounting or finance background:

• Part 1 (Individuals): 100 to 150 hours. The breadth of domestic US individual tax rules and the OBBBA changes make this the most time-intensive part. Allow 8 to 12 weeks at 2 hours per day.
• Part 2 (Businesses): 100 to 130 hours. Entity-level complexity front-loads the difficulty. Allow 7 to 10 weeks at 2 hours per day.
• Part 3 (Representation): 60 to 80 hours. Procedural and rule-based. Less computational than Parts 1 and 2. Allow 4 to 6 weeks at 2 hours per day.

Total across all three parts: 260 to 360 hours. At 2 focused hours per day, that spans 5 to 6 months. Candidates with prior US individual or business tax experience can reduce Parts 1 and 2 study hours by 20 to 30 percent.

EA Syllabus vs CPA REG Syllabus: Key Differences for Indian Candidates

Many Indian candidates compare the EA to the CPA and want to understand how the tax content overlaps.

The EA covers more IRS procedure than CPA REG. If your career goal is IRS representation and US tax practice, the EA's three-part structure covers that domain more thoroughly. If your goal is the full public accounting credential with audit, tax, and advisory scope, the CPA covers a wider terrain but goes less deep on IRS-specific procedures.

Prepare for All 3 EA Parts with Board360.ai

Board360.ai's EA program is powered by HOCK International, with a 95% pass rate across all three parts. The program is fully updated to the December 31, 2025 tax law reference for the September 2026 international window, including all OBBBA provisions. Adaptive practice questions, part-specific mock exams, and expert faculty support are all included. A free demo is available. Explore the EA program at Board360.ai and start your preparation with materials built for the testing cycle you will actually sit.