EA Part 3 Filing Process Practice Questions
Domain 4 of SEE Part 3: Representation, Practices and Procedures · 14 of 85 scored questions
Ten EA Part 3 questions on filing process, untimed, with every option explained.
Or take the full EA Part 3 mock examWhich form does a specified tax return preparer attach to a paper return to explain why it was not e-filed?
Filing Process on EA Part 3
Filing Process is the shortest Part 3 domain. It covers how returns get filed: the e-file program and its rules, signatures, rejects, record keeping and protecting client data.
- Outline
- Accuracy and software review, record retention, data security, the IRS e-file program, the e-file mandate, Form 8879 and rejected returns
- Share of the exam
- 14 of 85 scored questions (16%)
- Our drill
- 10 questions from 24 on this domain, untimed, every option explained; one free attempt, unlimited with a pass
What to know for tax year 2025
- Preparers who expect to file 11 or more individual or trust returns a year must e-file them; Form 8948 explains a paper exception, such as a client's documented choice.
- E-file providers apply through IRS e-Services for an EFIN and must update their application within 30 days of changes.
- Form 8879 authorizes the ERO to enter the taxpayer's PIN; the ERO keeps it for three years. Form 8453 transmits required paper documents.
- When an e-filed return is rejected, the ERO must tell the taxpayer within 24 hours; a paper return filed within 10 days of the rejection notice is treated as timely.
- The FTC Safeguards Rule requires tax professionals to keep a written information security plan; data thefts should be reported to the IRS Stakeholder Liaison right away.
- Taxpayers should generally keep records for three years after filing; employment tax records for at least four years.
Test yourself on filing process
Ten EA Part 3 questions on filing process, untimed, with every option explained.
Or take the full EA Part 3 mock examCommon questions
How many filing process questions are on SEE Part 3?
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 3 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.