IRS Enrolled Agent (EA) Special Enrollment Examination Practice Test
IRS enrolled agent certification covering individual income tax, business income tax, estate taxes, and tax representation before the IRS for tax professionals. Administered by Internal Revenue Service. Key domains include Collection, Appeals, and Penalties, Deductions, Credits, and Self-Employment Tax, Ethics, Circular 230, and Professional Responsibility and Filing Status, Gross Income, and Dependency Rules.
Preguntas de Muestra
Prueba algunas preguntas para ver cómo es el examen completo.
Iris, a single parent, has one qualifying child, $23,800 of earned income, $1,200 of investment income, and a valid SSN for both taxpayer and child. The client lived in the United States all year and is not filing Form 2555. Which credit issue should the EA evaluate first?
Marcus asks for penalty relief after a late-filed 2024 return. The client had a clean compliance history for the prior three years, filed the missing return, and paid the balance after receiving a notice. Which relief path should the EA evaluate first?
Nadia itemizes for 2025. The file includes $11,600 state income tax, $4,200 real estate tax, $8,900 mortgage interest on acquisition debt, $2,100 cash gifts to qualified charities with receipts, and $1,700 of unreimbursed employee expenses. Which adjustment should the EA make when computing Schedule A?
Glen expects 2025 tax of $26,000 after withholding. The 2024 return showed total tax of $19,000 and AGI below the higher-income safe-harbor threshold. The client wants to avoid an estimated tax penalty but preserve cash because a home sale may close late in the year. Which planning point is best?
Jon uses the accrual method. A customer prepaid $24,000 on December 28, 2025 for a 12-month software support contract beginning January 1, 2026. The company has an applicable financial statement and defers the revenue for book purposes. What tax issue should be considered?