A child is a qualifying child of both her mother and her grandmother, who all lived together all year. The mother's AGI is $30,000 and the grandmother's AGI is $52,000. If both try to claim the child, who is entitled under the tie-breaker rules?

The mother, because a parent wins over a non-parent

Neither, because the child must be split between them

The grandmother, because she has the higher AGI

Under the substantial presence test, which calculation is used for a noncitizen who was in the U.S. 120 days in 2025, 120 days in 2024 and 120 days in 2023?

120 + 40 + 20 = 180 days, so the test is not met

120 + 60 + 30 = 210 days, so the test is met

120 days only, so the test is not met

120 + 120 + 120 = 360 days, so the 183-day test is met

A client says she moved to the U.S. in 2025 and received a green card on June 1. Under the green card test, when does her residency start?

The first day in 2025 she was present in the U.S. as a lawful permanent resident

Only after she has held the card and been present in the U.S. for 183 days during the year

January 1, 2025, for the entire year

A taxpayer's basis in property purchased for cash is generally:

Its cost, including sales tax and other amounts paid to acquire it

Its assessed value for property tax purposes

Its cost minus any sales tax paid

Its fair market value as of January 1 of the calendar year of purchase

How is gain on the sale of a home attributable to depreciation claimed after May 6, 1997 (for a home office) treated?

It cannot be excluded under section 121 and is taxed as unrecaptured section 1250 gain up to 25%

It reduces the $250,000 exclusion dollar for dollar but is not itself taxed as part of the gain on the sale

It is taxed as ordinary income at the taxpayer's top rate

A shareholder contributes property with a basis of $40,000 and FMV of $60,000 to an existing S corporation in a nontaxable transfer. How does this affect stock basis?

Stock basis increases by $40,000

Stock basis increases by $60,000

Stock basis increases by $20,000

In a liquidating distribution, when can a partner recognize a loss?

Only when the partner receives nothing but money, unrealized receivables and inventory, and their basis is less than outside basis

Only if the partnership is terminated by sale

Whenever the total fair market value of the property received in the distribution, including any money, is less than the partner's outside basis

What is the federal income tax rate for C corporations for 2025?

Graduated rates from 15% to 35%

Which feature would violate the S corporation one-class-of-stock rule?

Shares with different rights to distributions or liquidation proceeds

Voting and nonvoting common shares with otherwise identical economic rights

Shareholders with different numbers of shares

A buy-sell agreement at fair market value

When must a C corporation make estimated tax payments?

When it expects to owe $500 or more, in installments due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year

Only if it owes more than $1,000

Quarterly on the same dates as individuals

On the sale of a partnership interest, which portion of the gain is ordinary income?

The portion attributable to unrealized receivables and inventory items ("hot assets") under IRC 751

Only the portion attributable to goodwill and other section 197 intangibles owned by the partnership at the date of sale

A closely held C corporation is subject to the passive activity loss rules in a modified way. Which statement is correct?

It can use passive losses to offset its net active income but not its portfolio income

It can use passive losses against any income, including both active and portfolio income

Passive losses are fully disallowed

It is exempt from the passive loss rules

May a practitioner rely on information furnished by a client without verifying it?

Yes, in good faith, but she may not ignore the implications of information furnished and must make reasonable inquiries if it appears incorrect, inconsistent or incomplete

Only if the client signs an affidavit

No, she must independently verify every item

Which statement about PTIN renewal is correct?

PTINs expire December 31 and must be renewed each year

PTINs renew automatically when the preparer files a personal Form 1040

Which return preparer can represent clients during examinations of returns they prepared and signed, but not before Appeals or Collection?

An unenrolled preparer who holds a current AFSP record of completion

Any unenrolled preparer with a PTIN issued before 2016, even without AFSP

Which EA conduct could be treated as disreputable under section 10.51?

Giving false or misleading information to the IRS in connection with any matter, knowing it to be false

Charging for an initial consultation without first disclosing the fee in writing on the firm's website or engagement letter

Advising a client to choose MFS

Who may represent a family member before the IRS without being an attorney, CPA or EA?

An individual representing an immediate family member, with a Form 2848, under section 10.7

Only a spouse, and only in Tax Court, with a Form 2848 signed by the other spouse under section 10.7

What is the key difference between Form 2848 and Form 8821?

Form 2848 authorizes an eligible individual to represent the taxpayer; Form 8821 only authorizes a designee to receive and inspect confidential tax information

Form 8821 allows representation before Appeals

Form 2848 is only for businesses

Can a durable power of attorney be used instead of Form 2848?

Yes, if it contains all the information required on Form 2848, and the representative attaches a completed Form 2848 Part II declaration

Yes, with no additional requirements

Free enrolled agent practice test

Take 30 free questions for each SEE part, 90 in all, drawn across every IRS domain in proportion to the official question counts and explained with citations.

Updated 2026-09-23 · 5 sources · By the EnrolledAgentKit team

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Part 1: Individuals (30 questions)

EA Part 1 (Individuals) practice questions

Ana's husband died in March 2025. She has not remarried and has no dependents. What is the most favorable filing status Ana may use for 2025?

Part 2: Businesses (30 questions)

EA Part 2 (Businesses) practice questions

Which items increase an S corporation shareholder's stock basis?

Part 3: Representation, Practices and Procedures (30 questions)

EA Part 3 (Representation, Practices and Procedures) practice questions

Under Circular 230, which individuals have unlimited rights to practice before the IRS?

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Frequently asked questions

Is the enrolled agent practice test free?

Yes. 30 questions per part are free with explanations, no signup. The full 902-question bank is $39, emailed to you after purchase.

Do the IRS sample questions reflect the current exam?

The IRS posts older sample questions. They show the style but not necessarily current law; the 2026-27 exam tests 2025 law.

How is the EA exam scored?

Your correct answers on the 85 scored questions convert to a 200-800 scale; 500 passes. See passing score.

Sources

IRS - SEE Part 1 content specifications (Individuals) (accessed 2026-09-23)
IRS - SEE Part 2 content specifications (Businesses) (accessed 2026-09-23)
IRS - SEE Part 3 content specifications (Representation, Practices and Procedures) (accessed 2026-09-23)
IRS - Sample Special Enrollment Examination questions and answers (accessed 2026-09-23)
IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)

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