EA Part 1 Preliminary Work Practice Questions

Domain 1 of SEE Part 1: Individuals · 14 of 85 scored questions

Start the free preliminary work and taxpayer data drill

Ten EA Part 1 questions on preliminary work and taxpayer data, untimed, with every option explained.

Free sample · Question 1 of 3Part 1 · Preliminary Work and Taxpayer Data

Which taxpayer must file a 2025 return even though gross income is below the filing threshold?

A.A dependent with $900 of interest income onlyB.A taxpayer with $8,000 of tax-exempt interest onlyC.A single taxpayer under 65 with $14,000 of wages and correct withholdingD.A taxpayer with $500 of net earnings from self-employment

Preliminary Work and Taxpayer Data on EA Part 1

The first domain covers everything you check before entering a number: who must file, which filing status applies, who counts as a dependent, residency and citizenship, prior-year carryovers and the extra returns a client may owe.

Outline: Filing requirements, filing status, dependents, residency, prior-year returns, foreign account reporting and the kiddie tax
Share of the exam: 14 of 85 scored questions (16%)
Our drill: 10 questions from 25 on this domain, untimed, every option explained; one free attempt, unlimited with a pass

Line drawing of an intake desk with a client folder, an ID card, a stack of prior-year returns and an open appointment book

What to know for tax year 2025

The 2025 standard deduction is $15,750 single or married filing separately, $31,500 married filing jointly and $23,625 head of household, after the One Big Beautiful Bill Act (P.L. 119-21) raised it.
A qualifying child must meet relationship, age, residency, support and joint return tests; a qualifying relative must have 2025 gross income under $5,200 and receive over half of support from the taxpayer.
A qualifying surviving spouse uses joint rates for the two years after the year of death if a dependent child lives with them and they do not remarry.
The substantial presence test counts all current-year days, one-third of last year's and one-sixth of the year before; 183 days makes a noncitizen a resident alien.
An FBAR is required when foreign accounts total more than $10,000 at any time; Form 8938 starts at $50,000 at year end or $75,000 at any time for a single filer living in the United States.
For 2025, a child's unearned income above $2,700 is taxed at the parents' rate (Form 8615).

Test yourself on preliminary work and taxpayer data

Start the free preliminary work and taxpayer data drill

Ten EA Part 1 questions on preliminary work and taxpayer data, untimed, with every option explained.

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Common questions

How many preliminary work and taxpayer data questions are on SEE Part 1?

14 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 14, 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

EA Part 1 full mock exam: 100 questions, timed

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.