The short version
The IRS Candidate Information Bulletin (revised October 9, 2026) splits Part 1 into six domains and gives the number of scored questions for each: 14, 17, 17, 15, 11 and 11, which adds up to 85. Another 15 questions are unscored. The outline says not every listed topic will appear and that some topics show up in more than one domain. Questions follow tax year 2025 and law as amended through December 31, 2025.
| Domain | Scored questions |
|---|---|
| Preliminary Work and Taxpayer Data | 14 |
| Income and Assets | 17 |
| Deductions and Credits | 17 |
| Taxation | 15 |
| Advising the Individual Taxpayer | 11 |
| Specialized Returns for Individuals | 11 |
1. Preliminary Work and Taxpayer Data (14 questions)
What it covers. Everything you check before you compute tax: prior-year returns for carryovers and comparison, personal details such as marital status and identity protection PINs, residency and citizenship, who must file and by when, filing status, and dependency qualification. The outline also puts here the other returns a client may owe, such as gift and employment tax forms, foreign account reporting, the kiddie tax, and Affordable Care Act items.
In practice. A preparer asks “who lived with whom, and for how long?” before touching a number. A child can be a qualifying child, a qualifying relative, or neither, and that choice flows into filing status and credits.
Typical traps.
- Mixing up the qualifying child tests with the qualifying relative tests.
- Forgetting the tiebreaker order when two people can claim the same child.
- Treating filing status as a choice when the facts decide it, such as marital status on December 31.
- Assuming a form such as Form 8332 transfers every benefit. It does not.
Practice. Do dependency and filing-status scenarios until you can name the governing test in seconds.
2. Income and Assets (17 questions)
What it covers. The largest topic list. Taxable and non-taxable income, interest and dividends, gambling, cancellation of debt, rental and royalty income, K-1 pass-through income, retirement income, Social Security, and adjustments to income. It also includes property: capital gains and losses, basis of purchased, gifted and inherited assets, sale of a main home, installment sales, and virtual currency.
In practice. A client brings a pile of Forms 1099. You decide what is income, where it goes, and what basis reduces the gain.
Typical traps.
- Basis after a stock split, which spreads the same total basis over more shares.
- The 10% early-distribution exceptions, which differ between IRAs and employer plans.
- Rollover rules: a 60-day rollover compared with a direct transfer.
- Treating a state tax refund as always taxable. Whether it is depends on the earlier deduction.
Practice. Calculate basis and gain by hand. Learn the retirement exception chart as a table, not as scattered facts.
3. Deductions and Credits (17 questions)
What it covers. Itemized deductions (medical, taxes, interest, charity, casualty rules), the qualified business income deduction, and credits: child and dependent care, child tax credit and credit for other dependents, education credits, foreign tax credit, earned income credit including the preparer due diligence checklist, adoption, premium tax credit, and others.
In practice. You compare the standard deduction with itemizing, then see which credits phase out at the client’s income. For 2025 the law changed in the middle of the year, so older material may show the wrong figures.
Typical traps.
- Using stale thresholds. Check every dollar figure against 2025 sources.
- Credit versus deduction: a credit cuts tax, a deduction cuts income.
- Refundable versus non-refundable, and which credits carry forward.
- Documentation rules that kick in at certain gift amounts.
Practice. Keep a figures sheet of limits and phase-outs, and drill the pairs of near-identical credits.
4. Taxation (15 questions)
What it covers. Alternative minimum tax, underpayment penalties and interest, self-employment tax, household employees, excess Social Security withholding, rules for clergy and military members, income in respect of a decedent, net investment income tax, and additional Medicare tax.
In practice. This is the “after the income is figured” domain: what other taxes apply and which penalties follow.
Typical traps.
- Mistaking which itemized deductions are added back for AMT.
- Estimated tax safe harbors, where prior-year adjusted gross income changes the percentage.
- Which taxes are reported on which form.
- Income in respect of a decedent: it is taxed to the recipient, with a possible deduction, and gets no basis step-up.
Practice. Learn the safe-harbor rules and the threshold that triggers each additional tax. Re-do these questions with a calculator.
5. Advising the Individual Taxpayer (11 questions)
What it covers. Judgment calls. Reporting duties, property sales, education planning, estate planning, retirement planning, marriage and divorce, injured and innocent spouse relief, carryovers, estimated tax planning, the character of a transaction, filing status trade-offs, and amended returns.
In practice. A client asks “should we file jointly?” or “what happens if I sell now?” and you compare outcomes.
Typical traps.
- Picking the answer that saves tax without checking the rule that blocks it.
- Joint and several liability when comparing joint with separate filing.
- Confusing injured spouse relief with innocent spouse relief.
- Missing the time limits for refund claims.
Practice. Work scenarios where two answers look right, and write down the one fact that decides.
6. Specialized Returns for Individuals (11 questions)
What it covers. Estate tax (gross estate, marital deduction, portability, Form 706), gift tax (gift splitting, annual exclusion, Form 709), and international information reporting (FBAR, Form 8938, Forms 5471, 8865 and 3520, penalties).
In practice. Most clients never file these, so the topics feel remote. They still earn the same weight as any other domain.
Typical traps.
- Mixing up the FBAR and Form 8938: different thresholds, different filers, different agencies.
- A gift of a future interest, which has different filing rules.
- Dates: due dates and extensions for estate returns.
Practice. Build a comparison table of FBAR versus Form 8938 and of the estate and gift forms.
What to watch every year
Figures such as standard deductions, credit amounts, contribution limits, exclusions and exemption amounts change from year to year, and in 2025 some changed by new legislation. Before you trust a number, confirm its tax year and source.
More guides for SEE-PART1
- SEE Part 1 Format, Scoring and Retakes
- SEE Part 1 Sample Questions With Answers
- Is SEE Part 1 Hard? An Honest Look
- SEE Part 1 Prerequisites and Skills Check
- SEE Part 1 Renewal and Retakes Explained
- Is SEE Part 1 Worth It? An Honest Look
- SEE Part 1 Cheat Sheet: Key Facts to Review
- SEE Part 1 vs Part 2: Which First?
Next step
Go to the study plan to turn this list into weekly work, and test yourself on the six domains with the SEE Part 1 practice tests.