EA Part 1 drill: Advising the Individual Taxpayer

10 questions · Untimed · Every option explained

Planning for sales, education, retirement, estates, marriage and divorce, carryovers, estimated tax, innocent and injured spouse relief, and refund claims. Domain 5 of the PSI content outline for SEE Part 1: Individuals, 11 of 85 scored questions.

Line drawing of two armchairs at a small round table with an open planner, two cups and a window

Before you start

Every question has four options and one best answer, as on the real exam. Questions are about tax year 2025 under the law as of December 31, 2025, and every option is explained.
Check each answer to see why every option is right or wrong before moving on. Checked answers cannot be changed.

Original 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.