Do you need to memorize inflation-adjusted tax amounts for the EA exam?
2026-11-03 · 3 minute read · By Binod Raj Singh, CPA
Questions relate to calendar year 2025, so the common 2025 figures matter. Focus on the ones used every day, and on how each rule works.
The CPA exam says candidates are not tested on specific inflation-indexed amounts. The EA exam is different in spirit: it is a practitioner's exam, and the IRS says its questions relate to calendar year 2025 unless they say otherwise.
What to know by heart
- Standard deduction amounts for each filing status.
- The figures that drive common calculations, such as the Social Security wage base and key credit amounts.
- Contribution limits you would quote to a client, such as IRA limits.
What to understand rather than memorize
- Long phase-out ranges and full rate tables: know how the phase-out works and which way it moves, so you can apply a figure the question gives you.
- Rarely used thresholds: recognise them, and read the question for any figures provided.
Our EA notes give the 2025 figures inside each example, so you learn them by using them.