Individual Taxation
Master all 5 domains with PSI-style EA Part 1 mock tests, topic practice questions, detailed explanations, and official IRS references. Includes OBBBA 2026 changes: SALT $40k cap, CTC $2,200, tip/overtime deductions.
Questions/test
Time limit
Pass rate
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PSI-style format
Full Part 1 mock tests use 100 multiple-choice questions, a 3.5-hour timer, section breaks, and answer review modeled on the SEE experience.
Free starter access
Create an account to try a free mock test before subscribing. Paid plans unlock unlimited practice across all three EA exam parts.
IRS-referenced explanations
Review why each answer is right or wrong with links to official IRS publications, code sections, and topic-level study pages.
What's covered in Part 1
Covers taxation of individuals including income, deductions, credits, tax computation, and specialized returns.
Preliminary Work & Taxpayer Data
Income & Assets
Wages, interest, dividends, capital gains, retirement distributions, and other income sources.
Deductions & Credits
Itemized deductions, above-the-line adjustments, tax credits (refundable and nonrefundable).
Taxation & Advice
Tax computation, AMT, penalties, estimated taxes, and tax planning strategies.
Specialized Returns
Investment income, passive activities, foreign income, estate and gift taxes.
Featured study topics
Explore key topics with official IRS references
Dependents: Qualifying Child Tests
Preliminary Work & Taxpayer Data
Understanding qualifying child tests is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Dependents: Qualifying Relative Tests
Preliminary Work & Taxpayer Data
Understanding qualifying relative tests is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Filing Requirements: Filing Requirements & Deadlines
Preliminary Work & Taxpayer Data
Understanding filing requirements & deadlines is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Filing Status: Filing Status Determination Rules
Preliminary Work & Taxpayer Data
Understanding filing status determination rules is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Capital Gains: Capital Gains & Sale of Residence
Income & Assets
Understanding capital gains & sale of residence is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Interest & Dividends: Interest & Dividend Income
Income & Assets
Understanding interest & dividend income is essential for the EA exam. This topic includes official IRS guidance and real-world applications.
Plus 21 more topics covering all of Part 1
IRS resources for Part 1
Comprehensive guide to individual taxation (400+ pages)
Official IRS page for EA exam requirements and testing
Official PSI testing center for the Enrolled Agent exam (US & international)
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