EA Part 1 Advising Individuals Practice Questions
Domain 5 of SEE Part 1: Individuals · 11 of 85 scored questions
Ten EA Part 1 questions on advising the individual taxpayer, untimed, with every option explained.
Or take the full EA Part 1 mock examWhich statement about a qualified charitable distribution (QCD) is correct for 2025?
Advising the Individual Taxpayer on EA Part 1
Advising questions put you in the preparer's chair: what should the client do, and what happens if they do it? Expect timing, filing status choices, divorce, education and retirement planning, and the relief available to spouses.
- Outline
- Planning for sales, education, retirement, estates, marriage and divorce, carryovers, estimated tax, innocent and injured spouse relief, and refund claims
- Share of the exam
- 11 of 85 scored questions (13%)
- Our drill
- 10 questions from 19 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- Gain on assets held more than one year is long-term and taxed at 0%, 15% or 20%; a 2025 net capital loss offsets up to $3,000 of ordinary income.
- Property transfers between spouses or incident to divorce are tax-free with a carryover basis.
- Innocent spouse relief (Form 8857) addresses joint liability for understatements; injured spouse relief (Form 8379) recovers a share of an offset refund.
- A refund claim is due within three years of filing or two years of payment, whichever is later.
- IRA owners 70½ or older can give up to $108,000 in 2025 directly to charity as a qualified charitable distribution, excluded from income.
- Individual net operating losses arising after 2020 carry forward indefinitely and offset up to 80% of taxable income.
Test yourself on advising the individual taxpayer
Ten EA Part 1 questions on advising the individual taxpayer, untimed, with every option explained.
Or take the full EA Part 1 mock examCommon questions
How many advising the individual taxpayer questions are on SEE Part 1?
11 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 11, plus unscored experimental questions mixed in as on the real exam.
Are these real SEE questions?
No. The IRS and PSI do not release exam questions, and candidates sign a non-disclosure agreement. These are original practice questions written to the PSI content outline for tax year 2025, with an explanation for every option.
More EA Part 1 domains
Outline and exam facts checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent.
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.