EA Part 1 Specialized Returns Practice Questions
Domain 6 of SEE Part 1: Individuals · 11 of 85 scored questions
Ten EA Part 1 questions on specialized returns for individuals, untimed, with every option explained.
Or take the full EA Part 1 mock examHow does a failure to file a required Form 8938 affect the statute of limitations for assessment?
Specialized Returns for Individuals on EA Part 1
The last Part 1 domain covers returns beyond Form 1040: Form 706 for estates, Form 709 for gifts, and the international information returns with large penalties for missing them.
- Outline
- Estate tax, gift tax and generation-skipping transfers, and international information reporting such as the FBAR and Forms 8938, 3520 and 5471
- 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
- The 2025 gift tax annual exclusion is $19,000 per donee ($190,000 to a spouse who is not a U.S. citizen); gift-splitting lets a married couple give $38,000.
- The 2025 basic exclusion amount is $13,990,000 per decedent; portability lets a surviving spouse use the unused amount (DSUE) by filing Form 706.
- Form 706 is due nine months after death; Form 709 is due April 15 of the year after the gift.
- Tuition paid directly to a school and medical bills paid directly to a provider are not gifts.
- The FBAR is filed with FinCEN, not the IRS, by April 15 with an automatic extension to October 15.
- Form 3520 reports large gifts from foreign persons and foreign trust transactions; Form 5471 reports interests in foreign corporations.
Test yourself on specialized returns for individuals
Ten EA Part 1 questions on specialized returns for individuals, untimed, with every option explained.
Or take the full EA Part 1 mock examCommon questions
How many specialized returns for individuals 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.
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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.