IRS Enrolled Agent (EA) Special Enrollment Examination Practice Test
Build your confidence for IRS Enrolled Agent (EA) Special Enrollment Examination. Practice the concepts, understand the answers, and strengthen your knowledge one question at a time.
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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.
Sample Questions
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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?
Elena and Reed file jointly with $275,000 of wages, $34,000 of net investment income, and no self-employment income in 2025. Their preparer omitted the additional Medicare tax screen. Which tax is most directly implicated by the wage facts?
Glen's tax-exempt youth sports organization earns $47,000 operating a public coffee kiosk staffed by paid workers year-round. The activity is not substantially related to the exempt purpose. Which filing issue should the EA raise?
Marcus died on August 20, 2025. The surviving spouse brings Forms W-2, 1099-INT, and medical bills paid before death, plus a state refund received by the estate after death. The spouse asks what return is prepared for income through the date of death.
Marisol, age 28, brings a 2025 intake folder to an EA in Phoenix. Marisol is unmarried, paid more than half the cost of keeping up a home, and a niece age 7 lived there for 10 months while her parents were overseas. The niece has a valid SSN, $2,300 of wages, and no one else will claim her. Marisol asks which filing status should be tested first before preparing Form 1040.
Exam insights and study advice
Earning the EA credential is a career-defining achievement with immediate practical impact. It grants you a federally-authorized license to represent any taxpayer, on any tax matter, before any office of the IRS, including audits, collections, and appeals. This unrestricted representation right is a powerful differentiator, allowing you to build a more robust practice, command higher fees, and provide critical advocacy for your clients during their most challenging interactions with the tax authority. It establishes you as a trusted, authoritative expert in the field of taxation.