Enrolled Agent Mock Teststhat get you exam-ready

Trusted by tax professionals preparing for all 3 parts of the Enrolled Agent exam

Unlimited PSI-style practice tests with 5,000+ questions, scaled scoring, and detailed explanations for every answer. Now with OBBBA 2026 content.

EA Exam - Part 1

03:29:45

Questions

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Question 1 of 100

Which of the following is considered a 'qualifying child' for the Earned Income Tax Credit (EITC)?

AA cousin who lives with the taxpayer for six months
BA stepchild under age 19 at the end of the year
CA sibling who is 25 and a full-time student
DA grandchild who does not share a principal place of residence
5,000+

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Part 1

Question 1 of 100

Which of the following is considered a 'qualifying child' for the Earned Income Tax Credit (EITC)?

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Welcome back, Alex!

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Tests Taken
12

All 3 parts

Avg Score
78

Passing: 70

↑ Improving
Pass Rate
75%
↑ Improving
Study Streak
5 days

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Weak Area Detected

Your performance in Income and Assets is at 65%. We recommend taking another Part 1 test to improve.

Detailed Reports

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VantageEA

Score Report

Test ID: mock-123 • Jan 24, 2026

Your Score

614/ 800
PASS

Domain Performance

Preliminary Work and Taxpayer Data85%
Income and Assets78%
Deductions and Credits92%
Taxation and Advice65%
Specialized Returns88%

Question Review

Question 1

A taxpayer contributes to a Roth IRA. Which of the following statements is correct regarding the contribution?

Question 2

Which of the following creates a nexus for sales tax purposes regarding an out-of-state seller?

Question 3

Regarding the basis of property received as a gift, if the FMV is less than the donor's adjusted basis, what is the basis for loss?

Your AnswerThe donor's adjusted basis
Correct AnswerThe FMV at the time of the gift

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Exam Day

Built to PSI's 2026 spec, down to the minute

100 questions · 3.5 hr · two 10-min breaks · 2025 OBBBA tax law. Every practice test mirrors what you'll face on exam day.

Format & Timing

3.5 hr · 100 questions · 3 sections

85 questions are scored; 15 are unscored experimental items — indistinguishable. Your appointment slot is 4 hours total.

Section 1

Q1–34

10 minbreak

Section 2

Q35–67

10 minbreak

Section 3

Q68–100

Optional breaks after Q34 and Q67 — timer pauses

  • 2 optional 10-min breaks
  • Section lock — cannot return after confirming
  • Timer pauses during breaks
  • Workstation shows pass/fail only
Scoring & Window

Score 500+ on a 200800 scale

Administered by PSI Services. US test window opens July 1, 2026. 2025 OBBBA tax law is testable from day one.

200500 to pass800
Scaled score · 85 scored of 100 questions
  • $317/part · $951 total (PSI Services)
  • US window: Jul 1, 2026 – Feb 28, 2027
  • 2025 OBBBA content testable
  • International remote proctoring from Sep 1, 2026

PSI Services (was Prometric)

Vendor transition effective March 1, 2026. All SEE exams now administered exclusively through PSI Services.

$317 per part · $951 total

Fee increased from $206 under Prometric. Schedule all three parts to maximise study momentum.

Jul 1, 2026 – Feb 28, 2027

US in-person test window. Blackout period Mar 1 – Jun 30 for annual content refresh.

2025 OBBBA tax law testable

One Big Beautiful Budget Act changes are in scope for the 2025 tax year. VantageEA questions are updated.
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