Which tax year does the current EA exam test?
2026-11-03 · 2 minute read · By Binod Raj Singh, CPA
The July 1, 2026 to February 28, 2027 window tests the Internal Revenue Code as amended through December 31, 2025, and questions relate to calendar year 2025.
Each window tests the law of the year before it opened. For the current window, the IRS says all references are to the Internal Revenue Code, forms and publications as amended through December 31, 2025, and unless a question says otherwise it relates to calendar year 2025.
What that includes
- The One Big Beautiful Bill Act provisions that apply to 2025 returns, such as the new deductions for tips, overtime, seniors and car loan interest.
- 2025 forms and publications.
- Penalty amounts in effect up to December 31, 2025, not later ones.
Older guides describe windows that opened on May 1. The current window opened on July 1, 2026 with the move to PSI. Our EA course is written for the law this window tests.