Enrolled Agent Exam Questions Explained

Original EA exam practice questions with the answer, a full worked explanation and the mistake candidates actually make. Pick your module, then a topic. For a mixed set, try the free sample questions or the free mock.

Part 1 Test questions

39 worked questions across 13 topics

Filing Requirements, Status and Dependents

Dana is single and pays all the costs of her own home. Her widowed mother lives all year in a nursing home, and Dana pays more than half of that cost. Her mother's only income is $4,100 of interest. What is Dana's best 2025 filing status?
Mei's husband died in 2023 and she has not remarried. Her 8-year-old son lived with her all of 2025, and she paid all the costs of their home. What is Mei's filing status for 2025?
Luis and his wife separated, and she moved out of their home on August 15, 2025. They are not divorced and will not file jointly. Luis paid all costs of the home, where his daughter lived all year. Which filing status must Luis use?

Taxpayer Data, Residency and Special Filing Situations

Income: Wages, Interest, Dividends and Other Income

Rental, Royalty, Passive and Pass-Through Income

Retirement Income and Social Security

Property Sales, Basis and Capital Gains

Adjustments to Income

Itemized Deductions and the QBI Deduction

Tax Credits

Taxation: AMT, Self-Employment Tax and Other Taxes

Advising the Individual Taxpayer

Estate and Gift Tax

International Information Reporting

Part 2 Test questions

33 worked questions across 11 topics

Business Entities, Classification and Elections

Partnerships

C Corporations

S Corporations

Business Income and Deductions

Depreciation, Basis and Dispositions

Employment Taxes, Worker Status and Reporting

QBI, Credits, NOLs and Accounting Methods

Trusts and Estates (Form 1041)

Exempt Organizations and Retirement Plans

Farmers and Rental Real Estate

Part 3 Test questions

24 worked questions across 8 topics

Practice Before the IRS and Enrollment

Practitioner Duties and Sanctions (Circular 230)

Return Preparer Rules and Penalties

Powers of Attorney and Representation

Building the Case: Authority, Deadlines and Notices

Collection

Examinations, Appeals and Penalty Relief

The Filing Process: e-file, Records and Data Security

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Original study material mapped to the public IRS SEE content outlines. Not affiliated with or endorsed by the IRS or PSI.