Free Enrolled Agent practice test
Practice across all three Special Enrollment Examination parts with PSI-style multiple-choice questions, instant answer review, IRS references, and a no-login lite test mode.
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Free EA practice questions
Browse 25 backend-sourced free questions across all three EA exam parts. Answers and explanations stay hidden until you choose to reveal them.
Office audit
Field audit
Correspondence audit
Criminal investigation
An ITIN replaces a Social Security Number for all purposes including employment authorization
An ITIN is a tax processing number for individuals who are required to have a U.S. taxpayer identification number but are not eligible for an SSN
An ITIN is a number assigned exclusively to tax preparers for filing purposes
An ITIN is used only for business tax returns and cannot be used on individual returns
Marcus is considered unmarried because he was single for most of the year
Marcus is considered married for the entire year because he was married on December 31, 2025
Marcus must prorate his filing status between single and married based on the number of days in each status
Marcus can choose whether to be treated as married or single for the year
The lesser of net investment income ($30,000) or excess MAGI ($10,000), meaning NIIT applies to $10,000
The greater of net investment income or excess MAGI, meaning NIIT applies to $30,000
NIIT applies to the full $30,000 of net investment income because Marcus's MAGI exceeds the threshold
NIIT does not apply because Marcus's wages exceed his investment income
The transfer to the grandchildren's trust is subject to the generation-skipping transfer tax because the grandchildren are skip persons (two or more generations below Eleanor)
The GSTT is imposed at a flat rate of 40%, the same rate as the estate tax
The GSTT exemption can shelter a portion of the transfer, and any amount exceeding the exemption is subject to the 40% GSTT in addition to any estate tax owed
The GSTT replaces the estate tax on this transfer, so the estate owes only the 40% GSTT and no additional estate tax
He can deduct the full $4,200 payment as an above-the-line deduction because it was paid on a qualified education loan
He can deduct only the $2,400 interest portion as an above-the-line deduction
He can deduct only the $1,800 principal portion as an above-the-line deduction
He cannot deduct any portion of the payments because they must be claimed as an itemized deduction
Entirely tax-free, because the $150,000 cash distribution is less than Taylor's $200,000 outside basis
Taylor recognizes $7,500 of ordinary income under §751(b), with the remaining $122,500 treated as a tax-free return of basis
Taylor recognizes $27,500 of ordinary income under §751(b), because the inventory is substantially appreciated and the gross FMV of the relinquished share is taxable
Entirely ordinary income of $150,000, because the partnership has hot assets and any distribution from a partnership with hot assets is taxable as ordinary income
Her W-2 taxable compensation will be higher than her salary because of employer contributions
Her W-2 taxable compensation will equal her salary because pre-tax deductions do not affect reported wages
Her W-2 taxable compensation will be lower than her salary because pre-tax deductions for retirement plans and health insurance reduce the reported amount
Her W-2 taxable compensation will be zero because her entire salary goes to benefits
EA enrollment follows the PTIN annual renewal cycle
EA enrollment operates on a fixed three-year cycle with mandatory CE hours
EA enrollment is permanent once obtained and does not require renewal
EA renewal cycles vary by state licensing requirements
Both are one-time seizures of the funds available on the date of the levy
The wage levy is continuous and attaches to all future wages until released; the bank levy is a one-time seizure of funds in the account on the date the bank receives the levy
Both are continuous and attach to all future payments until the liability is satisfied
The bank levy is continuous but the wage levy is a one-time seizure
Innocent Spouse Relief under §6015(b)
Separation of Liability under §6015(c)
Equitable Relief under §6015(f)
Rachel has no relief available because the return was correctly filed
A simplified tax return for small businesses
A simplified Collection Information Statement documenting income, expenses, assets, and liabilities
A power of attorney form for collection representation
An offer in compromise application
$40,500 total income, all treated as capital gain
$10,500 interest income and $30,000 capital gain
$10,500 interest income and $12,000 capital gain ($30,000 × 40% gross profit ratio)
$10,500 interest income and $18,000 capital gain ($30,000 × 60% gross profit ratio)
The attorney fees are not deductible because they relate to a government award
The attorney fees are deductible as a miscellaneous itemized deduction subject to the 2% AGI floor
The attorney fees are deductible as an above-the-line deduction (adjustment to income)
The attorney fees are deductible only if Kevin itemizes deductions
Hector may represent Brenda because he prepared and signed the return, and the examination is conducted by a revenue agent
Hector cannot represent Brenda because unenrolled preparers have no representation rights whatsoever
Hector may represent Brenda only if he holds a valid AFSP Record of Completion
Hector may represent Brenda at the examination and at any subsequent Appeals conference
$2,400, because Keisha worked over 400 hours and was certified by the SWA
$1,500, because the late filing reduces the credit to 25%
$0, because Form 8850 was not filed within 28 days of Keisha's start date
$2,400, but Atlas must amend its payroll tax returns to claim the credit retroactively
It is a deductible medical transportation expense, subject to the AGI floor for medical expenses
It is not deductible because ambulance costs are considered personal expenses
It is only deductible if Robert was admitted to the hospital for more than 24 hours
It is deductible as a casualty loss rather than a medical expense
Both consultants report $15,000 in 2025 because the services were completed and invoiced in 2025
Sarah reports $15,000 in 2025 due to constructive receipt; her partner reports $15,000 in 2025 under the all-events test
Sarah reports $15,000 in 2026 when deposited; her partner reports $15,000 in 2025 when services were completed
Both consultants report $15,000 in 2026 because payment was not actually received until 2026
Maya calculates her own bonus depreciation on her personal return based on her share of the asset cost
Bonus depreciation is determined at the entity level and flows through to Maya on her Schedule K-1
Bonus depreciation is split equally among all shareholders regardless of ownership percentage
Only the managing shareholder may claim the bonus depreciation deduction
No penalties at all, because she filed a valid extension before the deadline
A failure-to-file penalty only, because she did not file by April 15
A failure-to-pay penalty and interest from April 15, but no failure-to-file penalty because the extension was timely
Both a failure-to-file and failure-to-pay penalty, because her extension is invalid without a payment
Yes, partial payment is sufficient to establish District Court jurisdiction
No, under the Flora rule, Cynthia must pay the full amount of the disputed tax before filing a refund suit in District Court or the Court of Federal Claims
Yes, as long as she pays at least 50% of the assessed amount
No, but she can file in Tax Court with partial payment instead
SEP-IRA, because the 25% contribution rate on $265,800 ($66,450) is not subject to the employee deferral limit
Solo 401(k), because she can combine employee deferrals of $23,500 plus catch-up of $7,500 with employer contributions (limited to $46,500) for a total of $77,500
Both plans allow the same total contribution of $70,000 since that is the overall limit for defined contribution plans in 2025
Solo 401(k), because the employee deferral of $31,000 (including catch-up) plus employer contribution of $53,160 totals $84,160, exceeding the SEP limit
Only the $35,000 in contributions is tax-free; the $20,000 in earnings is taxable and subject to the 10% penalty
The entire $55,000 is tax-free and penalty-free because the distribution is qualified
The entire $55,000 is taxable as ordinary income because it came from a retirement account
The distribution is tax-free but subject to the 10% early distribution penalty because Joanne is not yet 65
Whether the jewelry expenses meet the ordinary and necessary test under IRC §162
Whether Diana can demonstrate profit motive under the IRC §183 nine-factor test despite the three-year loss history
Whether Diana maintains the jewelry activity completely separate from her web design business
Whether Diana spends more time on jewelry-making than on her web design business
Yes, the treatment is correct as calculated
No, the entire $200,000 gain is ordinary income and must be recognized in year one because the installment method is generally disallowed for sales of depreciable property to a related party
No, the entire $200,000 gain is ordinary income under §1239, but the installment method can still be used for the portion not subject to §453(i) recapture
No, the $150,000 is unrecaptured §1250 gain (taxed at 25%) and the $50,000 is §1231 gain; both are eligible for installment reporting because the sale was to a corporation
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