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.
Yes, enrolled actuaries have unlimited practice rights
Yes, but only if the income tax issue relates to employee benefits
No, enrolled actuaries may practice only with respect to certain matters related to qualified retirement plans
No, enrolled actuaries cannot practice before the IRS at all
Limited to individual tax returns only
Unlimited practice rights before all IRS offices for all types of tax matters
Limited to returns the EA personally prepared
Restricted to audit representation only
Censure, because this is Jackson's first violation and no criminal charges were filed
Suspension for a defined period, because the misconduct was serious but Jackson showed remorse
Disbarment, because the misconduct involved multiple false returns over an extended period showing a pattern
Monetary penalty only, because criminal charges were not pursued
A) Used property never qualifies for bonus depreciation; only new property is eligible
B) The equipment qualifies because the taxpayer has not previously used it and it was acquired from an unrelated party
C) Used property qualifies only if the seller provides a certificate of non-use
D) Used property qualifies for bonus depreciation only if it costs less than $1 million
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
A) Penalty-free if Sarah uses the vehicle primarily for business purposes
B) Subject to the 10% early distribution penalty because purchasing a car is not a recognized exception
C) Penalty-free under the hardship distribution exception
D) Penalty-free if Sarah sets up installment payments over 5 years
Make a single estimated tax payment by January 15, 2026, covering her full tax liability, because farmers can use the special single-payment rule
Make four quarterly estimated payments because her farming income is less than two-thirds of her gross income
Make no estimated payments because the special farmer exception applies to anyone with farm income
Make only three quarterly payments because the farmer exception eliminates the January 15 payment requirement
A) As a per-return penalty calculated at a statutory rate for each unsigned return
B) As a single aggregated penalty since all violations occurred in the same tax year
C) As having no penalty consequences since Kevin substantially complied by signing 96% of returns
D) As a criminal offense requiring suspension of Kevin's PTIN
The right to a free tax preparer provided by the IRS
The right to be informed—taxpayers have the right to know what they need to do to comply with tax laws and to clear explanations of IRS decisions
The right to file tax returns anonymously without identifying information
The right to automatic penalty forgiveness for first-time errors
Maria includes the $45,000 guaranteed payment as ordinary income and separately adds it to her outside basis, then adds her 30% share of the $105,000 net income ($31,500), resulting in total basis increase of $76,500
Maria includes the $45,000 guaranteed payment as ordinary income but does not separately adjust basis for it; she adds only her 30% share of the $105,000 net income ($31,500) to her basis
Maria includes both the $45,000 guaranteed payment and her 30% share of the $150,000 pre-deduction income ($45,000) as ordinary income, increasing her basis by $90,000
Maria's guaranteed payment reduces her share of ordinary income dollar-for-dollar, so she reports only her $31,500 share of net income and increases basis by the same amount
File an amended return to expedite the refund
Request Taxpayer Advocate Service (TAS) assistance due to economic hardship
File a petition in Tax Court to compel the refund
Request an Appeals conference to resolve the delay
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
The FEIE eliminates both income tax and self-employment tax on the first $130,000 of her foreign consulting income
The FEIE reduces her income tax on the first $130,000, and the foreign housing deduction provides additional income tax relief, but self-employment tax is still calculated on her full net self-employment earnings regardless of the FEIE
Because Natasha is self-employed, she cannot claim the FEIE and must instead use only the Foreign Tax Credit
The FEIE and the housing deduction together eliminate all US tax obligations on Natasha's foreign consulting income since she is a bona fide resident
The IRS can assess because there is no time limit for unreported income
The IRS cannot assess because the general three-year assessment period expired in April 2028
The IRS has until April 2030 to assess because Steve filed on the due date
The IRS can assess because the ten-year collection period has not expired
$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
The lien arose on May 1, 2025, when the tax was assessed
The lien arose on May 5, 2025, when notice and demand was sent
The lien arose on May 16, 2025, ten days after notice and demand was sent
No lien has arisen because the IRS has not filed a Notice of Federal Tax Lien with the county
A) Derek can take a penalty-free distribution but it is limited to a specific amount per child per parent
B) Derek can take an unlimited penalty-free distribution as long as the funds are used for adoption expenses
C) Derek cannot use the qualified birth or adoption exception because he did not give birth to the child
D) Derek must wait until the adoption is finalized before taking any distribution
All three contributions qualify because they are all made to help others
Only the $300 to his church, because it is a qualified 501(c)(3) organization
The $300 to his church and the $200 to the civic league, because both are nonprofit organizations
The $300 to his church and the $100 GoFundMe donation, because both serve charitable purposes
GreenLeaf must apply UNICAP rules in 2025 because its current year gross receipts exceed $31 million
GreenLeaf is exempt from UNICAP in 2025 because its 3-year average gross receipts are below $31 million, and may continue using its existing inventory method
GreenLeaf must capitalize all indirect costs to inventory in 2025 but may elect out of UNICAP in future years
GreenLeaf is exempt from both UNICAP and inventory accounting requirements because it qualified as a small business in prior years
Refuse to provide any documentation without facing summons enforcement
Be represented by an authorized representative and have the audit conducted at a reasonable time and place
Demand that the audit be conducted exclusively at the IRS office location nearest her home
Select which revenue agent is assigned to her case
No, because only sons and daughters can be qualifying children
Yes, because a niece is a descendant of the taxpayer's sibling and meets the relationship test
No, because nieces must be claimed as qualifying relatives instead
Yes, but only if Tamara has legally adopted Bella
The exchange qualifies because the relinquished property was held for investment
The exchange does not qualify because the replacement property will be held primarily for sale
The exchange qualifies because both properties are real property held by the same taxpayer
The exchange does not qualify because Rachel is a dealer in real estate
Yes, because Kevin is a full-time student under age 24 who attended school for multiple months during the year
No, because Kevin is over age 19
No, because only children under age 21 can be qualifying children
Yes, but only if Kevin is permanently and totally disabled
Neither amount is subject to self-employment tax because he is a limited partner
Only the $45,000 distributive share is subject to self-employment tax
Only the $18,000 guaranteed payments are subject to self-employment tax
Both amounts are fully subject to self-employment tax totaling $63,000
LIFO is not a permissible inventory method for wholesale businesses
Form 3115 for a non-automatic change must be filed with the IRS National Office during 2025, not attached to the tax return
Inventory method changes always require a §481(a) adjustment calculation before filing
The taxpayer must wait until after filing the 2025 return to request the method change for 2026
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