Free EA Part 1 Practice Test: Individuals
Part 1 questions on filing status, income, deductions, credits, AMT and estate and gift tax, written for tax year 2025.
What does signing a return under penalties of perjury mean for the taxpayer?
143 original EA Part 1 questions with every option explained · 7 free drills: every domain plus a mixed set · 100 questions in the full mock, 3.5 hours in three sections, as on exam day
EA Part 1 exam format
Part 1 tests individual taxation for tax year 2025: preliminary work and taxpayer data, income and assets, deductions and credits, taxation, advising the individual taxpayer, and specialized returns such as estate, gift and international reporting.
SEE Part 1: Individuals, part of the IRS Special Enrollment Examination, administered by PSI Services.
- Questions
- 100 multiple-choice questions per part, four options each: 85 scored and 15 unscored experimental questions mixed in
- Time
- 3.5 hours per part (a 4-hour appointment with the tutorial and survey); two optional 10-minute breaks after questions 34 and 67, with the clock stopped
- Sections
- Questions 1-34, 35-67 and 68-100. A finished section closes; you cannot go back to it after the break
- Passing score
- A scaled score of 500 on a 200-800 scale. Passing reports show no score; failing reports show the scaled score and diagnostics
- Fee
- $317 per part ($66 IRS user fee plus PSI's $251), paid when you schedule. Enrollment after passing costs $140 (Form 23)
- Tax law tested
- Law, forms and publications as amended through December 31, 2025; questions are about tax year 2025 unless they say otherwise
- Testing window
- July 1, 2026 to February 28, 2027 for U.S. candidates, at PSI test centers or remotely. No testing in March and April while the exam is updated
- Retakes
- Up to four attempts per part in a testing window, at least 24 hours apart. A passed part counts for three years
- Delivery
- Closed book, with an on-screen calculator. PSI took over from Prometric on March 1, 2026
What’s on EA Part 1
The PSI content outline’s domains and their scored questions. Our full mock draws its 85 scored questions at these counts and adds 15 unscored questions, as on the real exam. Every domain has a study guide and a free ten-question drill with every option explained.
| Domain | What it covers | Guide and drill |
|---|---|---|
| 1. Preliminary Work and Taxpayer Data14 scored questions | Filing requirements, filing status, dependents, residency, prior-year returns, foreign account reporting and the kiddie tax | 10-question drill |
| 2. Income and Assets17 scored questions | Wages, interest, dividends, retirement distributions, Social Security, canceled debt, property basis and sales, and adjustments to income | 10-question drill |
| 3. Deductions and Credits17 scored questions | Itemized deductions, the QBI deduction, the new 2025 deductions, and the child, dependent care, education, earned income and other credits | 10-question drill |
| 4. Taxation15 scored questions | Alternative minimum tax, household employees, estimated tax and underpayment penalties, self-employment tax, NIIT, additional Medicare tax and special groups | 10-question drill |
| 5. Advising the Individual Taxpayer11 scored questions | Planning for sales, education, retirement, estates, marriage and divorce, carryovers, estimated tax, innocent and injured spouse relief, and refund claims | 10-question drill |
| 6. Specialized Returns for Individuals11 scored questions | Estate tax, gift tax and generation-skipping transfers, and international information reporting such as the FBAR and Forms 8938, 3520 and 5471 | 10-question drill |
What EA Part 1 tests
- Income and Assets and Deductions and Credits are 34 of the 85 scored questions together; expect basis, retirement distributions, capital gains and the 2025 credit amounts.
- Tax year 2025 includes the One Big Beautiful Bill Act changes: higher standard deductions, a $2,200 child tax credit, a $40,000 SALT cap and new deductions for tips, overtime, car loan interest and seniors.
- Specialized Returns for Individuals covers estate and gift tax and international information reporting (FBAR, Form 8938), worth 11 scored questions.
Take a full EA Part 1 mock under the real clock
100 questions in 3.5 hours across three sections, scored on the 85 that count, with a score by domain and every option explained.
Or start with a free 10-question drillHow to become an enrolled agent
- Get a preparer tax identification number (PTIN) at irs.gov/ptin. You need it to schedule the exam.
- Schedule each part with PSI at test-takers.psigov.us/irs and pay $317 per part. Parts can be taken in any order.
- Pass all three parts within three years: each passed part carries over for three years from the date you passed it.
- Within one year of passing the third part, apply for enrollment on Form 23 at Pay.gov ($140) and pass the IRS suitability check of your own tax compliance and criminal background.
Common questions
How many questions are on EA Part 1?
100 multiple-choice questions with four options: 85 are scored and 15 are unscored experimental questions mixed in without labels. You have 3.5 hours, with optional 10-minute breaks after questions 34 and 67. Domains: preliminary work 14, income and assets 17, deductions and credits 17, taxation 15, advising 11, specialized returns 11.
What score do you need to pass SEE Part 1?
A scaled score of 500 on a 200-800 scale. The IRS does not publish how many correct answers that takes, so our mock reports your percent correct overall and by domain without a pass line.
What tax year does Part 1 test?
For exams from July 1, 2026 to February 28, 2027, tax law as amended through December 31, 2025, and questions about calendar year 2025 unless they say otherwise. That includes the 2025 provisions of the One Big Beautiful Bill Act.
Are these real SEE Part 1 questions?
No. The IRS and PSI do not release exam questions. These are original practice questions written to the PSI content outline for tax year 2025, with an explanation for every option.
Ready for exam day?
100 questions in 3.5 hours across three sections, scored on the 85 that count, with a score by domain and every option explained.
Or start with a free 10-question drillThe other two parts
One enrolled agent pass covers every full mock exam and unlimited drills for all three SEE parts.
Exam format, fees, scoring and retake rules checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent · Federal Register: EA SEE user fee update (TD 10045) · IRS: Sample SEE questions.
Original independent practice questions written to the PSI content outline for tax year 2025. Independent practice, not affiliated with or endorsed by the IRS or PSI Services.