EA Part 1 Taxation Practice Questions
Domain 4 of SEE Part 1: Individuals · 15 of 85 scored questions
Ten EA Part 1 questions on taxation, untimed, with every option explained.
Or take the full EA Part 1 mock examWhich item is net investment income for the 3.8% tax?
Taxation on EA Part 1
The Taxation domain covers the taxes beyond the regular rate schedule: AMT, self-employment and household employment tax, the 3.8% net investment income tax and 0.9% additional Medicare tax, and the estimated tax rules.
- Outline
- Alternative minimum tax, household employees, estimated tax and underpayment penalties, self-employment tax, NIIT, additional Medicare tax and special groups
- Share of the exam
- 15 of 85 scored questions (18%)
- Our drill
- 10 questions from 25 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- The 2025 AMT exemption is $88,100 single and $137,000 married filing jointly; state and local taxes deducted on Schedule A are added back.
- Self-employment tax is 15.3% of 92.35% of net earnings, with Social Security tax only on the first $176,100 for 2025; half is an adjustment to income.
- Estimated tax penalties are avoided by paying 90% of this year's tax or 100% of last year's (110% if last year's AGI exceeded $150,000), or owing less than $1,000.
- The 3.8% NIIT and 0.9% additional Medicare tax start at $200,000 single, $250,000 joint and $125,000 married filing separately.
- Household employers file Schedule H when 2025 cash wages to one household employee reach $2,800.
- A minister's housing allowance is excludable for income tax within limits but counts for self-employment tax.
Test yourself on taxation
Ten EA Part 1 questions on taxation, untimed, with every option explained.
Or take the full EA Part 1 mock examCommon questions
How many taxation questions are on SEE Part 1?
15 of the 85 scored questions, according to the PSI content outline. Our full mock draws exactly 15, 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.