10 / 18What candidates find difficult
The Wrong Answers EA Candidates Find Most Convincing
Understanding the Unified Credit has the highest qualifying wrong-answer concentration: one incorrect choice captures 69.1% of 110 wrong responses across 3 well-used questions. The report identifies where errors converge without publishing question or answer wording.
Dataset scope
What this result includes
- 168 qualifying subject rows
- At least 3 questions and 100 wrong answers per row
- No proprietary item wording exposed
Concentrated errors point to a reusable misconception
When one wrong choice captures roughly two-thirds of wrong responses, candidates are making a common decision error rather than scattering randomly.
The pattern spans all three parts
The leading rows include gift and unified-credit rules, partner basis, Form 2848, penalties, and electronic-return responsibilities.
Editorial review still controls the explanation
Aggregate choice counts locate the pattern. A reviewer must identify the underlying rule before publishing a teaching example.
Performance data
Subjects where one wrong choice dominates
The bar shows the share of wrong responses captured by the single most-selected distractor on each qualifying question, aggregated by subject.
Part 1: Understanding the Unified Credit3 questions; 110 wrong answers
Dominant wrong share69.1%
Part 3: Maintaining Financial Documents and Records4 questions; 133 wrong answers
Dominant wrong share68.4%
Part 2: Determining Partner's Interest Basis5 questions; 133 wrong answers
Dominant wrong share68.4%
Part 3: Completing Power of Attorney (Form 2848)6 questions; 183 wrong answers
Dominant wrong share68.3%
Part 3: Types of Tax Penalties9 questions; 232 wrong answers
Dominant wrong share65.9%
Part 3: ERO: Definition and Responsibilities6 questions; 200 wrong answers
Dominant wrong share64.0%
Part 1: Gift Tax Filing Requirements18 questions; 778 wrong answers
Dominant wrong share63.2%
Part 2: Related Party Transactions5 questions; 143 wrong answers
Dominant wrong share62.9%
Part 3: Abatable Penalties8 questions; 281 wrong answers
Dominant wrong share61.9%
Part 2: Primary Reporting Requirements8 questions; 246 wrong answers
Dominant wrong share61.8%
Part 2: Comprehensive Filing Requirements and Deadlines5 questions; 131 wrong answers
Dominant wrong share61.1%
Part 1: Potential Penalties Overview13 questions; 420 wrong answers
Dominant wrong share61.0%
Highest wrong-answer concentration168 rows
Rows require at least three questions with 20 wrong answers each and at least 100 wrong answers across the subject. Scroll horizontally to review every column.
| Part | Domain | Subject | Questions | Wrong answers | Dominant share |
|---|---|---|---|---|---|
| Part 1 | Specialized Returns for Individuals | Understanding the Unified Credit | 3 | 110 | 69.1% |
| Part 3 | Representation before the IRS | Maintaining Financial Documents and Records | 4 | 133 | 68.4% |
| Part 2 | Business Entities and Considerations | Determining Partner's Interest Basis | 5 | 133 | 68.4% |
| Part 3 | Representation before the IRS | Completing Power of Attorney (Form 2848) | 6 | 183 | 68.3% |
| Part 3 | Practices and Procedures | Types of Tax Penalties | 9 | 232 | 65.9% |
| Part 3 | Filing Process | ERO: Definition and Responsibilities | 6 | 200 | 64.0% |
| Part 1 | Specialized Returns for Individuals | Gift Tax Filing Requirements | 18 | 778 | 63.2% |
| Part 2 | Business tax preparation | Related Party Transactions | 5 | 143 | 62.9% |
| Part 3 | Specific Areas of Representation | Abatable Penalties | 8 | 281 | 61.9% |
| Part 2 | Business Entities and Considerations | Primary Reporting Requirements | 8 | 246 | 61.8% |
| Part 2 | Business Entities and Considerations | Comprehensive Filing Requirements and Deadlines | 5 | 131 | 61.1% |
| Part 1 | Specialized Returns for Individuals | Potential Penalties Overview | 13 | 420 | 61.0% |
| Part 3 | Filing Process | E-file Mandate and Exceptions | 8 | 229 | 60.7% |
| Part 1 | Advising the individual taxpayer | Future Return Affecting Items | 4 | 150 | 60.0% |
| Part 1 | Specialized Returns for Individuals | FBAR vs. Form 8938: Reporting Distinctions | 5 | 162 | 59.3% |
| Part 2 | Business Entities and Considerations | Disposition of Partner's Interest | 11 | 276 | 58.7% |
| Part 2 | Business Entities and Considerations | Deductions & Credits: Advanced Topics | 5 | 116 | 58.6% |
| Part 1 | Income and Assets | IRA Comparison: Traditional vs. Roth | 4 | 106 | 58.5% |
| Part 2 | Business Entities and Considerations | Partnership Income and Distributions | 12 | 308 | 58.4% |
| Part 3 | Representation before the IRS | Statute of Limitations in Tax | 16 | 427 | 58.3% |
| Part 3 | Representation before the IRS | CAF Number Purpose | 4 | 122 | 58.2% |
| Part 1 | Preliminary Work and Taxpayer Data | Adjustments to Gross Income | 9 | 465 | 58.1% |
| Part 1 | Preliminary Work and Taxpayer Data | Exclusions and Adjustments to Income | 4 | 116 | 57.8% |
| Part 3 | Specific Areas of Representation | Collection Notice and Federal Tax Lien Overview | 5 | 153 | 57.5% |
| Part 2 | Specialized Returns and Taxpayers | Nonprofit Filing Requirements (Form 990 Series) | 5 | 179 | 57.0% |
| Part 1 | Income and Assets | 1099 Reporting: MISC, NEC, K, Irregularities, and Corrections | 6 | 166 | 56.6% |
| Part 1 | Deductions and Credits | Interest Expense Deductions | 23 | 818 | 56.5% |
| Part 3 | Practices and Procedures | Practice Before the IRS Defined | 11 | 336 | 56.5% |
| Part 2 | Business tax preparation | Worker Classification Guidelines | 4 | 130 | 56.2% |
| Part 1 | Income and Assets | Penalties on Premature Distributions | 12 | 595 | 56.1% |
| Part 2 | Specialized Returns and Taxpayers | Passive Loss Limitations | 5 | 152 | 55.9% |
| Part 3 | Practices and Procedures | Enrollment Cycle and Renewal | 5 | 152 | 55.9% |
| Part 1 | Advising the individual taxpayer | Injured Spouse Relief | 7 | 405 | 55.6% |
| Part 2 | Specialized Returns and Taxpayers | Types of Trusts | 11 | 290 | 55.2% |
| Part 2 | Business tax preparation | Gross Receipts and Other Income | 7 | 181 | 55.2% |
| Part 1 | Advising the individual taxpayer | Marriage, Divorce, and Tax Implications | 5 | 163 | 55.2% |
| Part 2 | Business Entities and Considerations | Shareholder Distributions & Dividends | 5 | 127 | 55.1% |
| Part 1 | Advising the individual taxpayer | Detailed Retirement Planning | 37 | 1,715 | 55.0% |
| Part 2 | Business tax preparation | Disposition of Property or Assets | 27 | 655 | 55.0% |
| Part 2 | Business tax preparation | Depreciation, Amortization, Section 179, Depletion, Bonus Depreciation | 11 | 266 | 54.9% |
| Part 3 | Practices and Procedures | Tax Practice Privileges and Requirements | 6 | 184 | 54.9% |
| Part 3 | Practices and Procedures | Standards for Written Advice & Continuing Education | 18 | 493 | 54.8% |
| Part 1 | Deductions and Credits | Medical Expenses and Deductions | 14 | 610 | 54.6% |
| Part 1 | Deductions and Credits | Overview of Various Taxes | 7 | 273 | 54.6% |
| Part 1 | Preliminary Work and Taxpayer Data | Foreign Account and Asset Reporting | 4 | 130 | 54.6% |
| Part 1 | Specialized Returns for Individuals | Annual Exclusion in Tax Planning | 10 | 307 | 54.4% |
| Part 1 | Deductions and Credits | Child and Dependent Care Credit | 22 | 1,177 | 54.3% |
| Part 1 | Income and Assets | IRA Conversions and Recharacterizations | 7 | 326 | 54.3% |
| Part 1 | Income and Assets | Excess Contributions: Tax Treatment | 8 | 299 | 54.2% |
| Part 2 | Business Entities and Considerations | Distributions Tax Treatment | 12 | 295 | 54.2% |
| Part 1 | Deductions and Credits | Education Credits and Planning | 8 | 307 | 54.1% |
| Part 1 | Income and Assets | Capital Gains and Losses: Concepts and Effects | 82 | 2,894 | 54.0% |
| Part 3 | Practices and Procedures | Preparer Penalties: Assessment and Appeal Procedures | 13 | 341 | 54.0% |
| Part 2 | Business tax preparation | Asset Basis Calculation | 13 | 309 | 54.0% |
| Part 3 | Representation before the IRS | Power of Attorney Objectives | 5 | 137 | 54.0% |
| Part 3 | Filing Process | E-file Authorization and Resolution | 18 | 605 | 53.9% |
| Part 1 | Advising the individual taxpayer | Estate Planning Considerations | 12 | 408 | 53.9% |
| Part 1 | Deductions and Credits | Other Itemized Deductions | 5 | 178 | 53.9% |
| Part 1 | Income and Assets | Stock Basis Calculation After Splits and Dividends | 12 | 498 | 53.8% |
| Part 2 | Specialized Returns and Taxpayers | Farm Income and Tax Computations | 11 | 329 | 53.8% |
| Part 1 | Income and Assets | Asset Basis: Purchased, Gifted, Inherited | 66 | 2,372 | 53.6% |
| Part 1 | Preliminary Work and Taxpayer Data | Residency and Citizenship for Tax Purposes | 10 | 566 | 53.4% |
| Part 1 | Income and Assets | Self-Employed Health Insurance Deductions | 8 | 367 | 53.4% |
| Part 2 | Business tax preparation | Net Operating Loss Deduction | 13 | 322 | 53.4% |
| Part 1 | Income and Assets | Installment Sales Taxation | 21 | 763 | 53.3% |
| Part 2 | Specialized Returns and Taxpayers | Distributable Net Income vs. Accounting Income | 14 | 387 | 53.2% |
| Part 1 | Taxation | Excess Social Security Withholding | 4 | 130 | 53.1% |
| Part 1 | Income and Assets | Qualified Plan Distributions: Tax Rules | 16 | 795 | 53.0% |
| Part 1 | Income and Assets | Pass-Through Income and QBI | 5 | 214 | 52.8% |
| Part 1 | Income and Assets | Options (Stock, Commodity, etc.) | 10 | 325 | 52.6% |
| Part 1 | Preliminary Work and Taxpayer Data | General Filing Requirements and Due Dates | 23 | 1,183 | 52.5% |
| Part 1 | Income and Assets | Adjustments to Income: Examples and Explanations | 29 | 1,146 | 52.3% |
| Part 1 | Income and Assets | Taxable and Non-Taxable Interest Income | 11 | 488 | 52.3% |
| Part 1 | Preliminary Work and Taxpayer Data | Available Tax Credits | 10 | 428 | 52.3% |
| Part 1 | Preliminary Work and Taxpayer Data | Special Filing Requirements | 9 | 363 | 52.3% |
| Part 2 | Business Entities and Considerations | Accounting Periods (Tax Year) | 7 | 197 | 52.3% |
| Part 3 | Representation before the IRS | Judicial Representation Levels | 5 | 132 | 52.3% |
| Part 1 | Preliminary Work and Taxpayer Data | Income Sources Overview | 12 | 529 | 52.2% |
| Part 2 | Specialized Returns and Taxpayers | Self-Employed Retirement Plans | 12 | 353 | 52.1% |
| Part 2 | Business tax preparation | Home Office Deductions | 6 | 150 | 52.0% |
| Part 1 | Income and Assets | Comprehensive Rental Income and Expenses | 31 | 1,018 | 51.9% |
| Part 1 | Taxation | Self-Employment Tax Overview | 18 | 1,014 | 51.8% |
| Part 2 | Business tax preparation | Employment Taxes | 14 | 383 | 51.7% |
| Part 2 | Specialized Returns and Taxpayers | Tax Exclusions, Exemptions, and Deductions | 11 | 304 | 51.6% |
| Part 1 | Income and Assets | Other Income Types | 40 | 1,611 | 51.5% |
| Part 1 | Advising the individual taxpayer | Claim for Refund Filing Conditions | 14 | 664 | 51.5% |
| Part 1 | Specialized Returns for Individuals | Life Insurance & Retirement Plans | 5 | 165 | 51.5% |
| Part 2 | Specialized Returns and Taxpayers | Disaster-Area Tax Provisions and Farm Rentals | 4 | 103 | 51.5% |
| Part 1 | Deductions and Credits | Child Tax Credit and Additional Credits | 20 | 881 | 51.4% |
| Part 3 | Specific Areas of Representation | IRS Investigation Authority | 4 | 109 | 51.4% |
| Part 1 | Advising the individual taxpayer | Avoiding Estimated Tax Penalties | 17 | 909 | 51.3% |
| Part 1 | Income and Assets | Property Sale & Depreciation Recapture | 9 | 273 | 51.3% |
| Part 1 | Specialized Returns for Individuals | Estate Tax Calculations and Payments | 31 | 1,467 | 51.2% |
| Part 1 | Income and Assets | RMDs Overview | 21 | 773 | 51.2% |
| Part 1 | Deductions and Credits | Employee Education Expenses | 4 | 170 | 51.2% |
| Part 2 | Business Entities and Considerations | Partnership Transactions | 12 | 296 | 51.0% |
| Part 1 | Preliminary Work and Taxpayer Data | ACA Requirements: Income, Credit, Household Size | 4 | 116 | 50.9% |
| Part 3 | Specific Areas of Representation | Appealing Revenue Agent Findings | 4 | 114 | 50.9% |
| Part 1 | Preliminary Work and Taxpayer Data | Dependency Qualifications | 37 | 1,635 | 50.8% |
| Part 1 | Advising the individual taxpayer | Education Planning Strategies | 6 | 309 | 50.8% |
| Part 3 | Practices and Procedures | Sanctions by Office of Professional Responsibility | 8 | 262 | 50.8% |
| Part 2 | Specialized Returns and Taxpayers | Income Analysis | 13 | 382 | 50.5% |
| Part 1 | Income and Assets | Plan Distributions: Qualified and Non-Qualified Rules | 11 | 369 | 50.4% |
| Part 1 | Specialized Returns for Individuals | Jointly Held Property | 7 | 238 | 50.4% |
| Part 2 | Business tax preparation | Reporting and Filing Requirements | 5 | 133 | 50.4% |
| Part 2 | Business Entities and Considerations | LLCs | 4 | 119 | 50.4% |
| Part 1 | Deductions and Credits | Employee Travel & Expense Deductions | 16 | 698 | 50.3% |
| Part 2 | Business Entities and Considerations | IRC Section 351 Exchanges | 6 | 179 | 50.3% |
| Part 2 | Business Entities and Considerations | Income, Expenses, and Separately Stated Items | 7 | 173 | 50.3% |
| Part 3 | Specific Areas of Representation | Collection Appeals: Process and Rights | 7 | 228 | 50.0% |
| Part 2 | Specialized Returns and Taxpayers | Qualified and Non-Qualified Plans | 5 | 166 | 50.0% |
| Part 2 | Business tax preparation | Casualties, Thefts, Condemnations: Tax Implications | 5 | 148 | 50.0% |
| Part 3 | Representation before the IRS | Changing or Withdrawing Representation | 4 | 102 | 50.0% |
| Part 1 | Deductions and Credits | Charitable and Nonbusiness Casualty Contributions | 30 | 1,364 | 49.9% |
| Part 1 | Specialized Returns for Individuals | Gift-Splitting | 16 | 843 | 49.9% |
| Part 1 | Specialized Returns for Individuals | Estate Filing Requirements | 25 | 1,183 | 49.8% |
| Part 2 | Business tax preparation | Like-Kind Exchanges | 13 | 333 | 49.8% |
| Part 3 | Representation before the IRS | Internal Revenue Code and Regulations | 5 | 163 | 49.7% |
| Part 1 | Income and Assets | Non-Business Bad Debts | 8 | 387 | 49.6% |
| Part 1 | Income and Assets | Gambling Income & Cancellation of Debt | 7 | 268 | 49.6% |
| Part 1 | Taxation | Household Employees Tax Requirements | 18 | 1,190 | 49.5% |
| Part 1 | Advising the individual taxpayer | Property Sales Tax Considerations | 10 | 530 | 49.4% |
| Part 2 | Business Entities and Considerations | Qualifying Shareholder Requirements | 7 | 174 | 49.4% |
| Part 1 | Income and Assets | Income Taxability Aspects | 22 | 896 | 49.3% |
| Part 1 | Deductions and Credits | Itemized Deductions for Form 1040-NR | 10 | 300 | 49.3% |
| Part 1 | Income and Assets | Personal Residence Sale | 31 | 1,087 | 48.7% |
| Part 1 | Income and Assets | Retirement Contributions and HSA Deductibility | 33 | 1,438 | 48.5% |
| Part 1 | Preliminary Work and Taxpayer Data | Additional Required Returns and Taxes | 7 | 204 | 48.5% |
| Part 1 | Deductions and Credits | Earned Income Tax Credit Details | 31 | 1,134 | 48.3% |
| Part 2 | Business tax preparation | Pass-Through Entity Reporting | 8 | 247 | 48.2% |
| Part 1 | Specialized Returns for Individuals | Impact on Estate Tax | 7 | 246 | 48.0% |
| Part 3 | Practices and Procedures | Employee and Preparer Due Diligence | 4 | 100 | 48.0% |
| Part 1 | Advising the individual taxpayer | Penalty of Perjury Declaration | 9 | 245 | 47.8% |
| Part 2 | Business tax preparation | Business Travel, Meals, and Gift Deductions | 4 | 107 | 47.7% |
| Part 1 | Deductions and Credits | Tax Credits Overview | 15 | 711 | 47.5% |
| Part 2 | Business Entities and Considerations | S Corporations Overview | 5 | 141 | 47.5% |
| Part 1 | Deductions and Credits | ACA: Premium Tax Credit | 4 | 118 | 47.5% |
| Part 2 | Specialized Returns and Taxpayers | Farm Tax Computation Methods | 10 | 272 | 47.4% |
| Part 1 | Deductions and Credits | Foreign Tax Credit | 9 | 265 | 47.2% |
| Part 1 | Advising the individual taxpayer | Innocent Spouse Relief | 4 | 108 | 47.2% |
| Part 2 | Business Entities and Considerations | Understanding Shareholder's Basis | 12 | 329 | 47.1% |
| Part 1 | Preliminary Work and Taxpayer Data | Filing Status Determination | 18 | 810 | 47.0% |
| Part 1 | Income and Assets | Publicly Traded Partnerships | 5 | 183 | 47.0% |
| Part 1 | Income and Assets | Investor vs. Trader Tax Implications | 5 | 132 | 47.0% |
| Part 1 | Taxation | Other Taxes and Repayments | 8 | 409 | 46.9% |
| Part 1 | Advising the individual taxpayer | Filing Statuses: Advantages and Disadvantages | 9 | 268 | 46.6% |
| Part 1 | Taxation | Underpayment Penalties & Interest | 3 | 116 | 46.6% |
| Part 1 | Deductions and Credits | QBI Deduction Overview | 12 | 357 | 46.2% |
| Part 2 | Business tax preparation | General Business Credits | 8 | 215 | 46.0% |
| Part 1 | Income and Assets | Dividends and Distributions: Tax Considerations | 3 | 109 | 45.9% |
| Part 1 | Taxation | Clergy Tax Provisions | 9 | 486 | 45.7% |
| Part 1 | Specialized Returns for Individuals | Reporting Requirements for Covered Accounts | 5 | 125 | 45.6% |
| Part 1 | Income and Assets | Social Security & Railroad Retirement Benefits Taxability | 13 | 467 | 45.4% |
| Part 2 | Business Entities and Considerations | Corporation Tax Fundamentals | 4 | 108 | 45.4% |
| Part 1 | Specialized Returns for Individuals | International Filing Requirements & Deadlines | 14 | 620 | 45.3% |
| Part 2 | Business tax preparation | Tax Payment and Deposit Requirements | 4 | 117 | 45.3% |
| Part 2 | Business tax preparation | Calculating Cost of Goods Sold | 6 | 138 | 44.9% |
| Part 1 | Advising the individual taxpayer | Individual Reporting Obligations | 7 | 329 | 44.7% |
| Part 2 | Business Entities and Considerations | Filing Requirements, Audits, and Penalties | 5 | 164 | 44.5% |
| Part 1 | Deductions and Credits | Adoption Credits: Carryovers, Limitations, Special Needs | 4 | 208 | 43.8% |
| Part 2 | Business Entities and Considerations | Entity Type Classifications and Elections | 7 | 227 | 43.2% |
| Part 1 | Taxation | AMT and Credit for Prior Year | 15 | 1,151 | 42.3% |
| Part 1 | Preliminary Work and Taxpayer Data | Kiddie Tax on Unearned Income | 6 | 151 | 41.7% |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Deductions Overview | 3 | 160 | 41.3% |
| Part 1 | Taxation | Additional Medicare Tax | 6 | 209 | 41.1% |
| Part 2 | Business tax preparation | Compensation and Fringe Benefits | 6 | 169 | 40.8% |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Payments Overview | 3 | 163 | 40.5% |
| Part 1 | Specialized Returns for Individuals | Marital Deductions & Issues | 7 | 211 | 37.9% |
What the data cannot establish
Automated answer counts cannot identify a misconception without editorial review, and proprietary item wording must remain private.
What this means for your next study session
Practice the distinction Turn the finding into a decision.
Use the report to choose a focused action, then test that decision with current material. The evidence should reduce uncertainty; it should never replace the complete exam outline or promise an official result.
