A last-minute reference for SEE Part 1 (Individuals). Everything is for tax year 2025, which is the year the July 2026 – February 2027 exams test. Figures are listed only where they are confirmed on irs.gov for 2025.
Exam facts
Questions
100: 85 scored, 15 unscored
Time
3.5 hours, three locked sections (1–34, 35–67, 68–100)
Score
Scaled 200–800, pass at 500
Fee
$317 per part
Tax law
As amended through December 31, 2025
Materials
Closed book, on-screen calculator
Scored questions per domain
Domain
Qs
Share
Preliminary Work and Taxpayer Data
14
~16%
Income and Assets
17
20%
Deductions and Credits
17
20%
Taxation
15
~18%
Advising the Individual Taxpayer
11
~13%
Specialized Returns for Individuals
11
~13%
Verified 2025 figures
Item
2025
Standard deduction: single / MFS
$15,750
Standard deduction: MFJ / QSS
$31,500
Standard deduction: HOH
$23,625
State and local tax limit
$40,000 ($20,000 MFS), reduced at higher incomes
Child tax credit
$2,200 per child, up to $1,700 refundable
IRA contribution
$7,000 ($8,000 age 50+)
Gift annual exclusion
$19,000 per recipient
Estate basic exclusion
$13,990,000
Home sale exclusion
$250,000 / $500,000 joint
FBAR
Foreign accounts over $10,000 aggregate
Form 8938, single in US
Over $50,000 year-end or $75,000 any time
Rules worth knowing cold
Marital status is set on December 31; a spouse who died during the year still allows a joint return for that year.
Qualifying child age: under 19, under 24 if a full-time student, any age if disabled.
Tiebreaker: parent over non-parent; then longer residence; then higher AGI.
Gifted property basis: donor’s basis for gain, FMV for loss if lower; a sale in between gives no gain or loss.
Inherited property: FMV at death, always long-term.
Wash sale: repurchase within 30 days, loss added to new basis.
Medical deduction: only above 7.5% of AGI.
Home equity interest: deductible only if used to buy, build or improve the home.
Child tax credit: child under 17 at year-end; otherwise the credit for other dependents.
Self-employment tax: on 92.35% of net earnings; half is an adjustment to income.
Estimated tax safe harbor: 90% of this year or 100% of last year (110% at higher incomes).
NIIT: 3.8% on the lesser of net investment income or MAGI above the threshold; IRA distributions excluded.
Housing allowance: excluded from income tax, included for SE tax.
Refund claim: 3 years from filing or 2 years from payment, whichever is later.
Injured spouse (Form 8379) is about a refund offset; innocent spouse (Form 8857) is about an understatement.
Form 706: due 9 months after death; portability requires a Form 706 even if no tax is due.
FBAR goes to FinCEN, not with the return; Form 8938 goes with the return.
Traps
Old or new figures. A number from 2024 or 2026 is wrong on this exam.
EXCEPT questions. Mark each option true or false first.
Filing status hidden in the facts. Settle it before calculating anything.
Locked sections. Review flagged questions before leaving each section.
Night-before checklist
PTIN and appointment confirmed; ID ready
Remote: system check done, desk clear, no paper allowed