EA Part 1 Deductions and Credits Practice Questions
Domain 3 of SEE Part 1: Individuals · 17 of 85 scored questions
Ten EA Part 1 questions on deductions and credits, untimed, with every option explained.
Or take the full EA Part 1 mock examFor 2025, a personal casualty loss from a car accident that is not in a federally declared disaster area is:
Deductions and Credits on EA Part 1
Deductions and Credits ties for the largest Part 1 domain. 2025 brings new numbers: a $40,000 SALT cap, a $2,200 child tax credit, and new deductions for tips, overtime, car loan interest and seniors on Schedule 1-A.
- Outline
- Itemized deductions, the QBI deduction, the new 2025 deductions, and the child, dependent care, education, earned income and other credits
- Share of the exam
- 17 of 85 scored questions (20%)
- Our drill
- 10 questions from 27 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- Medical expenses are deductible above 7.5% of AGI; the 2025 SALT cap is $40,000 ($20,000 MFS), reduced when modified AGI exceeds $500,000.
- Mortgage interest is deductible on up to $750,000 of acquisition debt; home equity interest only when the loan bought, built or improved the home.
- The 2025 child tax credit is $2,200 per child under 17, up to $1,700 refundable, phased out by $50 per $1,000 above $200,000 ($400,000 joint).
- The American opportunity credit is up to $2,500 per student for four years, 40% refundable; the lifetime learning credit is 20% of up to $10,000.
- For 2025, the dependent care credit is 20% to 35% of up to $3,000 of expenses ($6,000 for two or more), with the 20% rate once AGI exceeds $43,000.
- New for 2025 through 2028: up to $25,000 of qualified tips, the premium part of overtime up to $12,500 ($25,000 joint), up to $10,000 of car loan interest on a new U.S.-assembled car, and $6,000 per person 65 or older.
Test yourself on deductions and credits
Ten EA Part 1 questions on deductions and credits, untimed, with every option explained.
Or take the full EA Part 1 mock examCommon questions
How many deductions and credits questions are on SEE Part 1?
17 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 17, 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.
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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.