A strong EA Part 1 habit is learning to separate facts, missing facts, and supporting evidence before thinking about tax treatment. Beginners often rush to a conclusion. A better approach is to build a short taxpayer fact sheet first. That gives you a clean study record and helps you spot what still needs to be asked.
A broader review source such as the Enrolled Agent study guide can help you organize the surrounding rules, but your first step in a fact-pattern question is simpler: identify who the taxpayer is, what income exists, who lived in the household, and what proof is available.
What a beginner fact sheet should capture
For EA Part 1 study, a fact sheet should answer four things:
- taxpayer identity and household members
- possible income items
- dependent-related facts
- missing facts and documents to request
Do not try to write a legal conclusion into the sheet. Instead, write neutral facts. That keeps your analysis flexible if a later detail changes.
Study example: filled fictional taxpayer fact sheet
Study example only.
Taxpayer name: Jordan Lee
Filing situation notes: Jordan is unmarried and lived at 14 Pine Street for the full year.
Household members reported: Mia Lee, age 8, lived with Jordan all year. Jordan says Mia is Jordan’s daughter. Alex Cruz, age 22, lived in the home from June through December. Jordan says Alex is a college student and cousin.
Income reported by taxpayer: Wages from Lakeside Hardware. Bank interest from a savings account. Freelance graphic design income paid by two local clients.
Dependent questions to ask: Is Mia Jordan’s biological or adopted child, or stepchild? Did anyone else claim or plan to claim Mia? Did Mia provide more than half of her own support, and what records establish that? What is Alex’s exact relationship to Jordan, and which dependency test could apply? What income and support facts would be needed for that test?
Missing facts: Jordan did not state whether anyone else lived in the home before June. Jordan did not state whether Alex had income. Jordan did not state whether Jordan and Mia’s other parent have any competing claim. Jordan did not state whether freelance payments were fully recorded.
Evidence to request: Photo ID and Social Security documentation. Wage statement, bank statement, and a list of freelance payments received. School record or similar document showing Mia’s address. Support-related records such as rent, food, school, and childcare payments. Student status proof for Alex, if dependency is being considered.
Practice question on using the fact sheet
Which item below is the best example of a missing fact rather than a conclusion or a document request?
- A: “Jordan qualifies to claim Mia.”
- B: “Request a school record for Mia.”
- C: “Did anyone else plan to claim Mia?”
- D: “Jordan had wage income.”
Correct answer: C.
Why: Choice C identifies a fact that still must be gathered before applying a rule. Choice A is a conclusion, so it belongs after analysis, not in the missing-facts section. Choice B is an evidence request. Choice D is already a reported fact.
When you want extra question practice, use the Enrolled Agent practice questions bank and select the relevant Part 1 categories to reinforce this same skill: reading a scenario, separating facts from assumptions, and identifying what must be verified before a filing determination is made.
A useful beginner check is this: if a sentence starts with “ask,” it probably belongs under missing facts; if it starts with “show me,” it probably belongs under evidence; if it states a person, payment, or living arrangement without judgment, it belongs under facts. That simple structure makes taxpayer scenarios easier to read and compare while you study.
Official exam reference: IRS Special Enrollment Examination sample questions. These study examples are independently written.