The short version
Part 1 is broad, and most of the work is learning rules and figures for tax year 2025. Candidates with no tax background often plan for roughly 80 to 150 study hours. Working preparers may need far fewer. These ranges are planning estimates, not IRS numbers, so adjust them after your first practice exam. Put the most time into Income and Assets and Deductions and Credits, which together carry 34 of the 85 scored questions.
Before you start
- Read the exam format page so the rules do not surprise you.
- Download the current IRS content outline from the Candidate Information Bulletin and tick off topics as you go.
- Use materials for tax year 2025. A 2024 or 2026 guide has different figures. The October 2026 bulletin says questions relate to 2025 law as amended through December 31, 2025.
- Keep a one-page “figures sheet” of numbers that change yearly: standard deductions, credit amounts, contribution limits, phase-outs. Write the tax year at the top.
- Work from IRS publications and form instructions when a rule is unclear. They are free and are what the exam is based on.
The 8-week plan (about 10 to 15 hours a week)
| Week | Focus | What to do |
|---|---|---|
| 1 | Preliminary Work and Taxpayer Data | Filing status, dependency tests, filing requirements, residency. Make the figures sheet. |
| 2 | Income and Assets, part 1 | Wages, interest, dividends, rental, gambling, cancellation of debt, foreign income. |
| 3 | Income and Assets, part 2 | Capital gains, basis, home sales, retirement plans and IRAs, Social Security. |
| 4 | Deductions and Credits | Itemized deductions, QBI deduction, child and education credits, earned income credit. |
| 5 | Taxation | AMT, self-employment tax, net investment income tax, penalties, household employees. |
| 6 | Advising and Specialized Returns | Planning scenarios, estate and gift tax, FBAR versus Form 8938. |
| 7 | Mixed practice | Full practice exams, then review every missed question by domain. |
| 8 | Weak spots and rehearsal | Redo weak topics, one timed full-length exam, light review. |
Take one practice exam cold in week 1 as a baseline, not as a verdict. That shows you which domains are already easy.
The 4-week plan (about 20 to 25 hours a week)
This fits you if you already prepare returns or recently studied tax.
| Week | Focus | What to do |
|---|---|---|
| 1 | Preliminary Work, Income and Assets | Cover filing status through retirement income. Start the figures sheet. |
| 2 | Deductions and Credits, Taxation | Credits with their phase-outs, then AMT, self-employment tax, and penalties. |
| 3 | Advising, Specialized Returns, mixed practice | Estate, gift, FBAR and Form 8938, then timed mixed sets. |
| 4 | Full-length rehearsal | Two timed exams, review, and a short pass over weak domains. |
How to use practice exams in the plan
- Baseline in week 1: one untimed set, no notes.
- After each domain: a short set on just that domain.
- Mixed sets in the second half: domains shuffled, the way the real exam delivers them.
- Timed run near the end: 100 questions in 210 minutes, with the same breaks you would take. Practice leaving a question flagged and moving on.
After each attempt, look at the score per domain, not only the total. Spend your next session on the lowest domain. Read the explanation for questions you got right too, because guessing correctly is not the same as knowing. Our SEE Part 1 practice tests report by domain for this reason. Our how to study guide has more general habits.
Habits that help with tax exams
- Learn pairs together. American opportunity versus lifetime learning credit, FBAR versus Form 8938, 60-day rollover versus direct rollover. Exam writers love near neighbors.
- Work numbers by hand with the on-screen calculator in mind. Practice with a basic calculator, not a spreadsheet.
- Read the whole question. Words like EXCEPT, “all,” “only,” and “current tax year” decide the answer.
- Check dates. If a scenario mentions a year other than 2025, the facts still follow 2025 law unless it says otherwise.
The last 3 days
- Day 3: Do a final timed set. Review only the missed questions and your figures sheet.
- Day 2: Light review of forms and thresholds, such as which form reports what. Stop early.
- Day 1: Confirm your appointment, ID, route or remote setup, and start time. Rest. Cramming new topics tends to cost you more than it gains.
On the day, follow our exam day guide and the PSI instructions in your confirmation email.
More guides for SEE-PART1
- 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
Open the domains explained page to match the topics above to what the IRS outline names, then check your pace on a full practice exam.
Frequently asked questions
How many hours should I study?
There is no IRS figure. Many beginners plan 80 to 150 hours across all domains. Your first practice score is the better guide.
Should I study other parts at the same time?
Most people focus on one part at a time. Part 2 and Part 3 reuse some individual tax ideas, so Part 1 first is a common choice, though the order is up to you.
What if the law changes while I study?
Stick to law through December 31, 2025 for this window. If the IRS updates the bulletin, follow the new one.