01 / 18What candidates find difficult
What EA Exam Candidates Miss Most
The lowest learner-weighted accuracy among strongly sampled subjects is Non-Business Bad Debts in Part 1 at 47%, Distributable Net Income vs. Accounting Income in Part 2 at 52%, and Internal Revenue Code and Regulations in Part 3 at 55.6%. Each result uses current questions and learners with at least 25 attempts in that part.
Dataset scope
What this result includes
- 343,875 eligible attempts
- 330 subjects with visible sample strength
- Community and top-quartile results by part
Part 1 has the deepest subject evidence
All 115 Part 1 subjects clear the strong threshold. Non-Business Bad Debts is lowest at 47% across 128 learners and 804 attempts.
Part 2 difficulty concentrates in entity and trust rules
Distributable Net Income vs. Accounting Income is lowest at 52%. The top quartile reaches 87.2%, a 35.2-point separation.
Part 3 starts from a higher baseline
Internal Revenue Code and Regulations is the lowest strongly sampled Part 3 subject at 55.6%, while the overall eligible Part 3 cohort averages 70.1%.
Performance data
The three hardest strongly sampled subjects in each part
Bars compare learner-weighted accuracy for every eligible learner with the top quartile in the same exam part.
Part 1: Non-Business Bad Debts128 learners; 804 attempts
Eligible learners47.0%
Top quartile73.4%
Part 1: Pass-Through Income and QBI108 learners; 521 attempts
Eligible learners51.9%
Top quartile67.8%
Part 1: AMT and Credit for Prior Year189 learners; 2,545 attempts
Eligible learners53.0%
Top quartile70.2%
Part 2: Distributable Net Income vs. Accounting Income77 learners; 1,395 attempts
Eligible learners52.0%
Top quartile87.2%
Part 2: General Business Credits75 learners; 891 attempts
Eligible learners52.8%
Top quartile59.5%
Part 2: Income Analysis91 learners; 1,505 attempts
Eligible learners53.8%
Top quartile75.5%
Part 3: Internal Revenue Code and Regulations60 learners; 504 attempts
Eligible learners55.6%
Top quartile80.2%
Part 3: Signature Authority & Taxpayer Consent53 learners; 371 attempts
Eligible learners59.1%
Top quartile61.8%
Part 3: IRS Collection Standards and Summons55 learners; 364 attempts
Eligible learners60.8%
Top quartile78.9%
All 330 measured subjects330 rows
Strong evidence means at least 50 learners and 250 attempts. Directional means at least 30 learners and 100 attempts; limited rows remain visible with their sample.
| Part | Domain | Subject | Learners | Attempts | Eligible learners | Top cohort | Top accuracy | Gap | Evidence |
|---|---|---|---|---|---|---|---|---|---|
| Part 1 | Income and Assets | Non-Business Bad Debts | 128 | 804 | 47.0% | 22 | 73.4% | +26.4 pts | Strong |
| Part 1 | Income and Assets | Pass-Through Income and QBI | 108 | 521 | 51.9% | 16 | 67.8% | +15.8 pts | Strong |
| Part 1 | Taxation | AMT and Credit for Prior Year | 189 | 2,545 | 53.0% | 34 | 70.2% | +17.2 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Residency and Citizenship for Tax Purposes | 159 | 1,319 | 53.2% | 29 | 75.5% | +22.3 pts | Strong |
| Part 1 | Taxation | Household Employees Tax Requirements | 210 | 2,771 | 53.4% | 45 | 69.3% | +15.9 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Estate Filing Requirements | 203 | 2,983 | 53.9% | 39 | 69.4% | +15.5 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Jointly Held Property | 100 | 683 | 54.4% | 23 | 66.0% | +11.6 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Gift-Splitting | 192 | 2,264 | 54.7% | 33 | 78.5% | +23.8 pts | Strong |
| Part 1 | Income and Assets | IRA Conversions and Recharacterizations | 123 | 743 | 55.0% | 23 | 74.1% | +19.1 pts | Strong |
| Part 1 | Income and Assets | Options (Stock, Commodity, etc.) | 105 | 737 | 55.8% | 19 | 84.3% | +28.5 pts | Strong |
| Part 1 | Deductions and Credits | Child and Dependent Care Credit | 219 | 3,056 | 56.2% | 36 | 71.4% | +15.2 pts | Strong |
| Part 1 | Advising the individual taxpayer | Avoiding Estimated Tax Penalties | 201 | 2,196 | 56.6% | 35 | 75.2% | +18.6 pts | Strong |
| Part 1 | Income and Assets | Plan Distributions: Qualified and Non-Qualified Rules | 151 | 1,123 | 56.6% | 26 | 75.9% | +19.2 pts | Strong |
| Part 1 | Income and Assets | Penalties on Premature Distributions | 185 | 1,425 | 57.0% | 39 | 77.1% | +20.0 pts | Strong |
| Part 1 | Taxation | Clergy Tax Provisions | 165 | 1,341 | 57.1% | 28 | 72.6% | +15.5 pts | Strong |
| Part 1 | Advising the individual taxpayer | Injured Spouse Relief | 153 | 1,122 | 57.1% | 25 | 72.9% | +15.7 pts | Strong |
| Part 1 | Deductions and Credits | Tax Credits Overview | 183 | 2,004 | 57.4% | 41 | 74.8% | +17.4 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Special Filing Requirements | 131 | 1,000 | 57.7% | 19 | 81.3% | +23.5 pts | Strong |
| Part 1 | Income and Assets | Taxable and Non-Taxable Interest Income | 191 | 1,349 | 58.0% | 32 | 72.6% | +14.6 pts | Strong |
| Part 1 | Advising the individual taxpayer | Property Sales Tax Considerations | 174 | 1,391 | 58.8% | 31 | 73.9% | +15.1 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Adjustments to Gross Income | 143 | 1,395 | 58.9% | 27 | 76.7% | +17.8 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Managing Prior IRS Correspondence | 76 | 394 | 59.3% | 14 | 73.4% | +14.1 pts | Strong |
| Part 1 | Income and Assets | Installment Sales Taxation | 222 | 2,233 | 59.4% | 43 | 80.8% | +21.4 pts | Strong |
| Part 1 | Income and Assets | RMDs Overview | 217 | 2,287 | 59.6% | 44 | 80.2% | +20.6 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Dependency Qualifications | 257 | 4,388 | 60.0% | 52 | 81.6% | +21.6 pts | Strong |
| Part 1 | Specialized Returns for Individuals | International Filing Requirements & Deadlines | 136 | 1,893 | 60.1% | 27 | 77.0% | +16.9 pts | Strong |
| Part 1 | Income and Assets | Excess Contributions: Tax Treatment | 137 | 829 | 60.3% | 25 | 77.5% | +17.2 pts | Strong |
| Part 1 | Income and Assets | Stock Basis Calculation After Splits and Dividends | 206 | 1,673 | 60.7% | 43 | 78.2% | +17.5 pts | Strong |
| Part 1 | Income and Assets | Qualified Plan Distributions: Tax Rules | 214 | 2,243 | 61.0% | 36 | 77.7% | +16.7 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Income Sources Overview | 172 | 1,511 | 61.2% | 27 | 77.2% | +16.0 pts | Strong |
| Part 1 | Income and Assets | Social Security & Railroad Retirement Benefits Taxability | 175 | 1,316 | 61.2% | 28 | 81.8% | +20.6 pts | Strong |
| Part 1 | Deductions and Credits | Employee Education Expenses | 120 | 667 | 61.3% | 23 | 77.3% | +16.0 pts | Strong |
| Part 1 | Taxation | Other Taxes and Repayments | 133 | 999 | 61.4% | 17 | 76.1% | +14.7 pts | Strong |
| Part 1 | Advising the individual taxpayer | Education Planning Strategies | 162 | 1,406 | 61.7% | 32 | 83.3% | +21.6 pts | Strong |
| Part 1 | Advising the individual taxpayer | Detailed Retirement Planning | 276 | 5,127 | 62.0% | 57 | 77.0% | +14.9 pts | Strong |
| Part 1 | Income and Assets | Other Income Types | 325 | 4,947 | 62.2% | 74 | 77.9% | +15.7 pts | Strong |
| Part 1 | Income and Assets | Gambling Income & Cancellation of Debt | 151 | 889 | 62.2% | 27 | 77.1% | +14.9 pts | Strong |
| Part 1 | Taxation | Additional Medicare Tax | 113 | 680 | 62.3% | 25 | 76.0% | +13.7 pts | Strong |
| Part 1 | Advising the individual taxpayer | Penalty of Perjury Declaration | 121 | 835 | 62.8% | 21 | 87.9% | +25.1 pts | Strong |
| Part 1 | Deductions and Credits | Child Tax Credit and Additional Credits | 220 | 3,542 | 62.9% | 44 | 77.0% | +14.1 pts | Strong |
| Part 1 | Deductions and Credits | Employee Travel & Expense Deductions | 208 | 1,948 | 62.9% | 39 | 82.1% | +19.2 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Marital Deductions & Issues | 112 | 778 | 62.9% | 27 | 72.9% | +10.0 pts | Strong |
| Part 1 | Taxation | Self-Employment Tax Overview | 220 | 3,383 | 63.0% | 50 | 81.8% | +18.7 pts | Strong |
| Part 1 | Deductions and Credits | Charitable and Nonbusiness Casualty Contributions | 271 | 3,743 | 63.2% | 60 | 80.2% | +17.0 pts | Strong |
| Part 1 | Advising the individual taxpayer | Individual Reporting Obligations | 132 | 1,064 | 63.2% | 28 | 70.9% | +7.6 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Kiddie Tax on Unearned Income | 97 | 665 | 63.3% | 16 | 70.3% | +7.0 pts | Strong |
| Part 1 | Income and Assets | Capital Gains and Losses: Concepts and Effects | 384 | 10,319 | 64.0% | 93 | 80.1% | +16.0 pts | Strong |
| Part 1 | Income and Assets | Asset Basis: Purchased, Gifted, Inherited | 374 | 7,971 | 64.0% | 91 | 81.0% | +17.0 pts | Strong |
| Part 1 | Advising the individual taxpayer | Estate Planning Considerations | 139 | 1,343 | 64.2% | 30 | 86.4% | +22.3 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Available Tax Credits | 133 | 1,141 | 64.2% | 21 | 68.8% | +4.6 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Estate Tax Calculations and Payments | 269 | 5,127 | 64.3% | 59 | 74.9% | +10.5 pts | Strong |
| Part 1 | Deductions and Credits | QBI Deduction Overview | 140 | 1,158 | 65.3% | 24 | 79.5% | +14.2 pts | Strong |
| Part 1 | Taxation | Uncollected SS and Medicare Tax Overview | 87 | 650 | 65.3% | 18 | 79.6% | +14.3 pts | Strong |
| Part 1 | Income and Assets | Income Taxability Aspects | 242 | 2,540 | 65.4% | 47 | 77.5% | +12.0 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Gift Tax Filing Requirements | 220 | 2,496 | 65.4% | 45 | 82.3% | +16.9 pts | Strong |
| Part 1 | Income and Assets | Personal Residence Sale | 282 | 3,727 | 65.7% | 62 | 80.0% | +14.3 pts | Strong |
| Part 1 | Income and Assets | Inherited Retirement Accounts | 77 | 407 | 65.7% | 16 | 75.0% | +9.2 pts | Strong |
| Part 1 | Advising the individual taxpayer | Future Return Affecting Items | 127 | 694 | 65.8% | 24 | 81.1% | +15.4 pts | Strong |
| Part 1 | Taxation | Excess Social Security Withholding | 99 | 555 | 66.0% | 16 | 77.5% | +11.5 pts | Strong |
| Part 1 | Income and Assets | Publicly Traded Partnerships | 104 | 562 | 66.1% | 24 | 83.0% | +16.9 pts | Strong |
| Part 1 | Deductions and Credits | Earned Income Tax Credit Details | 242 | 4,365 | 66.4% | 47 | 77.6% | +11.2 pts | Strong |
| Part 1 | Income and Assets | Investor vs. Trader Tax Implications | 91 | 532 | 66.5% | 17 | 74.5% | +8.0 pts | Strong |
| Part 1 | Advising the individual taxpayer | Claim for Refund Filing Conditions | 210 | 2,249 | 66.6% | 35 | 82.6% | +16.0 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Impact on Estate Tax | 120 | 962 | 66.8% | 22 | 81.5% | +14.7 pts | Strong |
| Part 1 | Income and Assets | Traditional IRA Basis Reporting (Form 8606) | 117 | 555 | 66.9% | 23 | 79.0% | +12.1 pts | Strong |
| Part 1 | Deductions and Credits | Foreign Tax Credit | 136 | 1,003 | 67.3% | 31 | 80.9% | +13.7 pts | Strong |
| Part 1 | Deductions and Credits | Medical Expenses and Deductions | 224 | 2,216 | 67.4% | 45 | 82.9% | +15.5 pts | Strong |
| Part 1 | Deductions and Credits | Interest Expense Deductions | 224 | 3,177 | 67.5% | 50 | 80.4% | +12.9 pts | Strong |
| Part 1 | Income and Assets | Self-Employed Health Insurance Deductions | 147 | 1,141 | 67.5% | 29 | 80.9% | +13.4 pts | Strong |
| Part 1 | Income and Assets | Foreign Pensions and Retirement Income | 91 | 449 | 67.6% | 20 | 83.2% | +15.6 pts | Strong |
| Part 1 | Deductions and Credits | Adoption Credits: Carryovers, Limitations, Special Needs | 118 | 676 | 67.8% | 19 | 81.2% | +13.4 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Life Insurance & Retirement Plans | 110 | 615 | 67.9% | 27 | 76.2% | +8.2 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Exclusions and Adjustments to Income | 106 | 653 | 68.0% | 21 | 78.1% | +10.1 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Filing Status Determination | 201 | 2,508 | 68.1% | 39 | 81.4% | +13.3 pts | Strong |
| Part 1 | Advising the individual taxpayer | Marriage, Divorce, and Tax Implications | 148 | 993 | 68.6% | 26 | 92.3% | +23.7 pts | Strong |
| Part 1 | Income and Assets | Loans from Qualified Plans | 88 | 467 | 68.6% | 16 | 77.6% | +9.0 pts | Strong |
| Part 1 | Deductions and Credits | Education Credits and Planning | 156 | 1,349 | 68.9% | 31 | 78.1% | +9.1 pts | Strong |
| Part 1 | Income and Assets | Individual Like-Kind Exchanges | 91 | 489 | 69.0% | 18 | 84.6% | +15.6 pts | Strong |
| Part 1 | Income and Assets | Adjustments to Income: Examples and Explanations | 249 | 4,070 | 69.5% | 49 | 84.3% | +14.8 pts | Strong |
| Part 1 | Income and Assets | State/Local Tax Refund Recovery | 87 | 415 | 69.5% | 14 | 83.2% | +13.8 pts | Strong |
| Part 1 | Specialized Returns for Individuals | FBAR vs. Form 8938: Reporting Distinctions | 112 | 850 | 70.0% | 23 | 85.3% | +15.3 pts | Strong |
| Part 1 | Income and Assets | Understanding Constructive Receipt of Income | 126 | 571 | 70.1% | 23 | 79.9% | +9.8 pts | Strong |
| Part 1 | Deductions and Credits | Overview of Various Taxes | 137 | 855 | 70.3% | 22 | 75.9% | +5.6 pts | Strong |
| Part 1 | Income and Assets | Foreign Earned Income Tax Treatment | 117 | 562 | 70.3% | 26 | 77.5% | +7.2 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | General Filing Requirements and Due Dates | 273 | 4,927 | 70.5% | 60 | 81.3% | +10.8 pts | Strong |
| Part 1 | Income and Assets | Retirement Contributions and HSA Deductibility | 289 | 6,648 | 70.7% | 67 | 84.1% | +13.4 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Annual Exclusion in Tax Planning | 197 | 2,299 | 71.4% | 41 | 79.1% | +7.8 pts | Strong |
| Part 1 | Income and Assets | Comprehensive Rental Income and Expenses | 290 | 4,829 | 71.7% | 65 | 83.9% | +12.3 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Foreign Account and Asset Reporting | 97 | 485 | 71.8% | 20 | 76.2% | +4.5 pts | Strong |
| Part 1 | Deductions and Credits | Other Itemized Deductions | 141 | 790 | 72.0% | 24 | 82.8% | +10.7 pts | Strong |
| Part 1 | Income and Assets | Constructive Dividends and Passive Income Losses | 94 | 479 | 72.1% | 18 | 88.2% | +16.0 pts | Strong |
| Part 1 | Advising the individual taxpayer | Innocent Spouse Relief | 99 | 696 | 72.2% | 18 | 84.1% | +11.9 pts | Strong |
| Part 1 | Income and Assets | Dividends and Distributions: Tax Considerations | 114 | 602 | 72.2% | 27 | 88.4% | +16.2 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Deductions Overview | 130 | 707 | 72.3% | 26 | 79.1% | +6.8 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Reporting Requirements for Covered Accounts | 111 | 674 | 72.4% | 21 | 82.2% | +9.8 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | ACA Requirements: Income, Credit, Household Size | 102 | 551 | 72.7% | 15 | 83.5% | +10.8 pts | Strong |
| Part 1 | Advising the individual taxpayer | Filing Statuses: Advantages and Disadvantages | 156 | 1,068 | 72.8% | 37 | 89.2% | +16.5 pts | Strong |
| Part 1 | Income and Assets | IRA Comparison: Traditional vs. Roth | 99 | 543 | 72.8% | 17 | 88.7% | +16.0 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Payments Overview | 128 | 701 | 72.9% | 26 | 84.7% | +11.8 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Additional Required Returns and Taxes | 138 | 1,245 | 73.3% | 26 | 76.7% | +3.4 pts | Strong |
| Part 1 | Income and Assets | 1099 Reporting: MISC, NEC, K, Irregularities, and Corrections | 136 | 942 | 73.4% | 25 | 88.7% | +15.3 pts | Strong |
| Part 1 | Taxation | Underpayment Penalties & Interest | 106 | 838 | 73.6% | 17 | 76.1% | +2.4 pts | Strong |
| Part 1 | Deductions and Credits | Itemized Deductions for Form 1040-NR | 189 | 1,935 | 73.8% | 38 | 84.8% | +11.0 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Potential Penalties Overview | 193 | 4,158 | 74.0% | 40 | 82.3% | +8.3 pts | Strong |
| Part 1 | Specialized Returns for Individuals | Understanding the Unified Credit | 137 | 986 | 74.9% | 26 | 83.3% | +8.4 pts | Strong |
| Part 1 | Income and Assets | Property Sale & Depreciation Recapture | 216 | 1,771 | 75.1% | 47 | 86.1% | +11.0 pts | Strong |
| Part 1 | Deductions and Credits | ACA: Premium Tax Credit | 110 | 606 | 76.5% | 21 | 87.3% | +10.9 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Payments and Refundable Credits | 115 | 664 | 76.8% | 19 | 86.7% | +9.9 pts | Strong |
| Part 1 | Advising the individual taxpayer | Tax Planning: Adjustments, Deductions, and Credits | 119 | 577 | 77.2% | 27 | 87.7% | +10.5 pts | Strong |
| Part 1 | Income and Assets | Royalties and Expense Deductions | 104 | 548 | 77.3% | 19 | 91.5% | +14.3 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Using Past Returns in Tax Preparation | 109 | 760 | 82.3% | 19 | 90.0% | +7.7 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Taxpayer Biographical Information | 88 | 404 | 83.3% | 16 | 92.2% | +8.9 pts | Strong |
| Part 1 | Taxation | Net Investment Income Tax | 103 | 622 | 84.9% | 15 | 85.6% | +0.7 pts | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Worldwide Taxable & Non-Taxable Income | 100 | 520 | 84.9% | 19 | 87.6% | +2.7 pts | Strong |
| Part 1 | Taxation | Military Tax Provisions | 93 | 536 | 85.0% | 18 | 92.8% | +7.8 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Distributable Net Income vs. Accounting Income | 77 | 1,395 | 52.0% | 14 | 87.2% | +35.2 pts | Strong |
| Part 2 | Business tax preparation | General Business Credits | 75 | 891 | 52.8% | 12 | 59.5% | +6.8 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Income Analysis | 91 | 1,505 | 53.8% | 19 | 75.5% | +21.7 pts | Strong |
| Part 2 | Business Entities and Considerations | Disposition of Partner's Interest | 86 | 1,278 | 54.5% | 12 | 68.2% | +13.7 pts | Strong |
| Part 2 | Business Entities and Considerations | Deductions & Credits: Advanced Topics | 91 | 993 | 54.9% | 15 | 88.2% | +33.3 pts | Strong |
| Part 2 | Business Entities and Considerations | Understanding Shareholder's Basis | 94 | 1,133 | 55.5% | 22 | 73.6% | +18.1 pts | Strong |
| Part 2 | Business Entities and Considerations | Distributions Tax Treatment | 77 | 1,009 | 55.7% | 16 | 82.3% | +26.6 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Types of Trusts | 71 | 1,092 | 57.1% | 14 | 77.5% | +20.5 pts | Strong |
| Part 2 | Business tax preparation | Net Operating Loss Deduction | 89 | 1,700 | 57.4% | 19 | 71.3% | +13.9 pts | Strong |
| Part 2 | Business tax preparation | Related Party Transactions | 70 | 464 | 57.5% | 13 | 67.6% | +10.1 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Farm Tax Computation Methods | 68 | 956 | 57.6% | 13 | 77.9% | +20.3 pts | Strong |
| Part 2 | Business tax preparation | Net Income/Loss & At-Risk Limitations | 58 | 362 | 57.6% | 12 | 82.8% | +25.2 pts | Strong |
| Part 2 | Business Entities and Considerations | Property Transfers with Corporate Stock | 67 | 472 | 57.8% | 14 | 80.6% | +22.9 pts | Strong |
| Part 2 | Business Entities and Considerations | Earnings and Profits | 47 | 360 | 57.8% | 7 | 87.1% | +29.3 pts | Directional |
| Part 2 | Business Entities and Considerations | IRC Section 351 Exchanges | 84 | 1,138 | 58.0% | 18 | 81.8% | +23.8 pts | Strong |
| Part 2 | Business tax preparation | Gross Receipts and Other Income | 58 | 549 | 58.2% | 9 | 77.0% | +18.8 pts | Strong |
| Part 2 | Business Entities and Considerations | Partnership Income and Distributions | 123 | 2,754 | 58.8% | 27 | 80.8% | +22.0 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Unrelated Business Taxable Income | 40 | 529 | 58.8% | 6 | 79.2% | +20.4 pts | Directional |
| Part 2 | Business tax preparation | Detailed QBI Deduction Insights | 50 | 329 | 59.2% | 11 | 67.0% | +7.8 pts | Strong |
| Part 2 | Business Entities and Considerations | Controlled Groups Taxation | 51 | 529 | 59.5% | 10 | 77.8% | +18.2 pts | Strong |
| Part 2 | Business Entities and Considerations | Estimated Tax Payments | 59 | 435 | 59.5% | 13 | 76.1% | +16.6 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Farm Income and Tax Computations | 85 | 1,346 | 59.6% | 17 | 77.0% | +17.4 pts | Strong |
| Part 2 | Business Entities and Considerations | Corporation Tax Fundamentals | 65 | 818 | 59.7% | 12 | 74.3% | +14.6 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Self-Employed Retirement Plans | 103 | 1,927 | 60.4% | 21 | 88.4% | +28.0 pts | Strong |
| Part 2 | Business Entities and Considerations | Partnership Transactions | 92 | 1,962 | 60.7% | 18 | 79.7% | +19.0 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Nonprofit Filing Requirements (Form 990 Series) | 54 | 741 | 61.1% | 11 | 84.3% | +23.2 pts | Strong |
| Part 2 | Business Entities and Considerations | Accounting Periods (Tax Year) | 102 | 1,194 | 61.2% | 20 | 77.9% | +16.7 pts | Strong |
| Part 2 | Business tax preparation | Disposition of Property or Assets | 121 | 2,752 | 61.6% | 26 | 82.0% | +20.4 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Separately Stated Items on K-1 | 41 | 491 | 61.6% | 6 | 82.8% | +21.2 pts | Directional |
| Part 2 | Business tax preparation | Casualties, Thefts, Condemnations: Tax Implications | 67 | 579 | 61.9% | 15 | 75.8% | +13.9 pts | Strong |
| Part 2 | Business Entities and Considerations | Corporate Minimum Tax Credit | 33 | 407 | 62.4% | 7 | 78.4% | +16.1 pts | Directional |
| Part 2 | Business Entities and Considerations | Partnership Cancellation of Debt | 31 | 298 | 62.5% | 6 | 71.5% | +9.0 pts | Directional |
| Part 2 | Specialized Returns and Taxpayers | Tax Exclusions, Exemptions, and Deductions | 101 | 1,893 | 63.0% | 21 | 87.2% | +24.2 pts | Strong |
| Part 2 | Business tax preparation | Calculating Cost of Goods Sold | 67 | 810 | 63.1% | 10 | 72.5% | +9.5 pts | Strong |
| Part 2 | Business tax preparation | Like-Kind Exchanges | 99 | 1,472 | 63.2% | 21 | 78.0% | +14.7 pts | Strong |
| Part 2 | Business Entities and Considerations | Determining Partner's Interest Basis | 68 | 942 | 63.2% | 13 | 76.9% | +13.7 pts | Strong |
| Part 2 | Business tax preparation | Industry Type Considerations | 50 | 478 | 63.3% | 9 | 71.4% | +8.1 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Passive Loss Limitations | 60 | 581 | 63.4% | 10 | 84.3% | +20.9 pts | Strong |
| Part 2 | Business tax preparation | Pass-Through Entity Reporting | 86 | 894 | 63.5% | 16 | 85.3% | +21.8 pts | Strong |
| Part 2 | Business Entities and Considerations | Entity Type Classifications and Elections | 82 | 893 | 63.6% | 14 | 78.7% | +15.1 pts | Strong |
| Part 2 | Business tax preparation | Depreciation, Amortization, Section 179, Depletion, Bonus Depreciation | 147 | 3,520 | 64.1% | 31 | 78.9% | +14.8 pts | Strong |
| Part 2 | Business tax preparation | Home Office Deductions | 73 | 783 | 64.2% | 15 | 65.8% | +1.6 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Depreciation Methods for Farmers | 49 | 466 | 64.2% | 9 | 73.8% | +9.6 pts | Directional |
| Part 2 | Business tax preparation | Tax Payment and Deposit Requirements | 55 | 495 | 64.3% | 9 | 92.0% | +27.7 pts | Strong |
| Part 2 | Business tax preparation | Business Travel, Meals, and Gift Deductions | 90 | 1,080 | 64.5% | 19 | 78.5% | +14.0 pts | Strong |
| Part 2 | Business tax preparation | Asset Basis Calculation | 114 | 2,211 | 64.7% | 25 | 84.3% | +19.6 pts | Strong |
| Part 2 | Business Entities and Considerations | Accumulated Earnings Tax | 54 | 424 | 64.9% | 10 | 97.5% | +32.5 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Identifying Prohibited Transactions | 57 | 381 | 65.4% | 13 | 90.8% | +25.4 pts | Strong |
| Part 2 | Business tax preparation | Compensation and Fringe Benefits | 94 | 864 | 65.6% | 21 | 73.1% | +7.4 pts | Strong |
| Part 2 | Business Entities and Considerations | Filing Requirements, Audits, and Penalties | 76 | 1,036 | 66.0% | 17 | 86.4% | +20.4 pts | Strong |
| Part 2 | Business Entities and Considerations | Partnership Formation and Contributions | 80 | 1,271 | 66.4% | 16 | 88.9% | +22.5 pts | Strong |
| Part 2 | Business Entities and Considerations | Tax Implications of Debt Discharge | 57 | 302 | 66.5% | 11 | 82.4% | +15.9 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Disaster-Area Tax Provisions and Farm Rentals | 63 | 637 | 66.6% | 13 | 76.3% | +9.6 pts | Strong |
| Part 2 | Business tax preparation | Vehicle Use & Expenses Deduction | 69 | 514 | 66.7% | 16 | 88.3% | +21.6 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Qualified and Non-Qualified Plans | 96 | 1,811 | 66.8% | 21 | 83.1% | +16.3 pts | Strong |
| Part 2 | Business tax preparation | Business Interest Expense Deductions | 52 | 430 | 66.9% | 12 | 85.4% | +18.5 pts | Strong |
| Part 2 | Business Entities and Considerations | Services for Stock in Corporations | 57 | 361 | 67.1% | 11 | 73.4% | +6.4 pts | Strong |
| Part 2 | Business Entities and Considerations | Primary Reporting Requirements | 90 | 1,036 | 67.3% | 18 | 79.4% | +12.1 pts | Strong |
| Part 2 | Business Entities and Considerations | Income, Expenses, and Separately Stated Items | 93 | 1,139 | 67.5% | 20 | 84.6% | +17.1 pts | Strong |
| Part 2 | Business tax preparation | Record-Keeping Necessities | 58 | 542 | 67.5% | 7 | 90.7% | +23.1 pts | Strong |
| Part 2 | Business Entities and Considerations | Tax Status Changes and Reinstatement | 47 | 239 | 68.2% | 11 | 71.6% | +3.4 pts | Directional |
| Part 2 | Business tax preparation | Worker Classification Guidelines | 92 | 855 | 68.6% | 21 | 81.3% | +12.8 pts | Strong |
| Part 2 | Business Entities and Considerations | Tax Considerations for Closely Held Corporations | 68 | 573 | 68.6% | 12 | 92.6% | +23.9 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Real Estate Professional Criteria | 47 | 408 | 69.0% | 8 | 84.4% | +15.4 pts | Directional |
| Part 2 | Business Entities and Considerations | Qualifying Shareholder Requirements | 70 | 804 | 69.2% | 11 | 85.9% | +16.7 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Key Reporting Requirements | 41 | 539 | 69.3% | 8 | 80.1% | +10.8 pts | Directional |
| Part 2 | Business tax preparation | Employment Taxes | 130 | 2,699 | 69.6% | 32 | 88.3% | +18.7 pts | Strong |
| Part 2 | Business Entities and Considerations | Shareholder Distributions & Dividends | 103 | 1,134 | 69.6% | 23 | 84.7% | +15.1 pts | Strong |
| Part 2 | Business tax preparation | Business Life Cycle | 56 | 564 | 69.7% | 10 | 88.8% | +19.1 pts | Strong |
| Part 2 | Business tax preparation | Taxes Deductibility and Treatment | 59 | 512 | 69.9% | 10 | 76.8% | +6.9 pts | Strong |
| Part 2 | Business tax preparation | Business Debt Cancellation | 71 | 466 | 70.0% | 17 | 72.5% | +2.6 pts | Strong |
| Part 2 | Business tax preparation | Deducting Business Rentals and Self-Rentals | 62 | 339 | 70.5% | 11 | 86.1% | +15.7 pts | Strong |
| Part 2 | Business Entities and Considerations | Pass-Through Entities & QJV | 52 | 336 | 70.5% | 12 | 84.4% | +13.8 pts | Strong |
| Part 2 | Business tax preparation | Owner Loans to/from Business | 46 | 304 | 70.8% | 7 | 76.4% | +5.7 pts | Directional |
| Part 2 | Business Entities and Considerations | LLCs | 47 | 507 | 70.9% | 9 | 76.2% | +5.3 pts | Directional |
| Part 2 | Business tax preparation | ACA: Compliance | 52 | 457 | 70.9% | 9 | 74.5% | +3.5 pts | Strong |
| Part 2 | Business tax preparation | Capitalization and Repair Regulations | 40 | 278 | 70.9% | 8 | 85.9% | +15.0 pts | Directional |
| Part 2 | Business tax preparation | Accounting Methods and Changes | 89 | 814 | 71.0% | 17 | 82.0% | +11.0 pts | Strong |
| Part 2 | Business tax preparation | Tax Planning: Deductions and Credits | 58 | 528 | 71.5% | 11 | 96.2% | +24.7 pts | Strong |
| Part 2 | Business tax preparation | Converted Property Tax Rules | 37 | 282 | 71.5% | 10 | 63.9% | -7.6 pts | Directional |
| Part 2 | Business Entities and Considerations | Comprehensive Filing Requirements and Deadlines | 113 | 1,850 | 71.7% | 29 | 85.7% | +14.1 pts | Strong |
| Part 2 | Business tax preparation | Handling Business Bad Debts | 55 | 391 | 71.8% | 10 | 90.9% | +19.2 pts | Strong |
| Part 2 | Business Entities and Considerations | Election Procedures | 27 | 136 | 72.0% | 6 | 67.6% | -4.4 pts | Limited |
| Part 2 | Business Entities and Considerations | Partnership Contributions: Basis and Debt Implications | 41 | 307 | 72.4% | 9 | 88.9% | +16.5 pts | Directional |
| Part 2 | Business tax preparation | Accounting Methods and Property Transfers | 40 | 279 | 72.4% | 7 | 80.4% | +8.0 pts | Directional |
| Part 2 | Business tax preparation | Depreciation Recovery: Recapture and Section 280F | 59 | 546 | 73.5% | 13 | 87.3% | +13.8 pts | Strong |
| Part 2 | Business Entities and Considerations | Tax-Exempt Entities Overview | 59 | 508 | 73.9% | 12 | 95.4% | +21.5 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Filing Requirements, Tax Years, and Penalties | 39 | 345 | 74.4% | 8 | 90.8% | +16.4 pts | Directional |
| Part 2 | Specialized Returns and Taxpayers | Non-Discrimination Rules | 36 | 328 | 74.5% | 7 | 85.7% | +11.2 pts | Directional |
| Part 2 | Specialized Returns and Taxpayers | Rental Income Specifics | 47 | 455 | 74.9% | 10 | 79.3% | +4.4 pts | Directional |
| Part 2 | Business tax preparation | Reporting and Filing Requirements | 76 | 763 | 75.3% | 14 | 89.2% | +14.0 pts | Strong |
| Part 2 | Business Entities and Considerations | Partnership Audit Procedures | 36 | 389 | 75.7% | 8 | 87.9% | +12.2 pts | Directional |
| Part 2 | Specialized Returns and Taxpayers | Applying for IRS Tax-exempt Status | 33 | 334 | 75.9% | 7 | 97.0% | +21.1 pts | Directional |
| Part 2 | Specialized Returns and Taxpayers | Fraudulent Trusts | 42 | 321 | 76.4% | 9 | 86.3% | +9.9 pts | Directional |
| Part 2 | Business tax preparation | Balance Sheet Analysis and Proofing | 62 | 686 | 76.5% | 13 | 94.9% | +18.4 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Mixed Use Property/Vacation Home | 50 | 481 | 76.7% | 10 | 87.1% | +10.4 pts | Strong |
| Part 2 | Business tax preparation | Business Entity Selection | 58 | 514 | 77.2% | 10 | 85.9% | +8.7 pts | Strong |
| Part 2 | Business Entities and Considerations | S Corporations Overview | 102 | 2,450 | 77.3% | 24 | 92.1% | +14.8 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Employer and Employee Contributions | 50 | 456 | 78.5% | 11 | 99.0% | +20.5 pts | Strong |
| Part 2 | Business Entities and Considerations | Dissolution of Partnership Events | 52 | 318 | 79.7% | 10 | 87.6% | +7.9 pts | Strong |
| Part 2 | Business Entities and Considerations | Hobby vs. Business Determination | 67 | 461 | 80.6% | 13 | 86.1% | +5.5 pts | Strong |
| Part 2 | Business Entities and Considerations | Employer Identification Number | 62 | 433 | 80.6% | 13 | 92.3% | +11.7 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Rental Expense Considerations | 45 | 416 | 82.9% | 9 | 96.0% | +13.0 pts | Directional |
| Part 2 | Specialized Returns and Taxpayers | Tax-Exempt Status Qualifications | 67 | 666 | 83.6% | 16 | 91.3% | +7.6 pts | Strong |
| Part 2 | Business Entities and Considerations | Sole Proprietorship Insights | 57 | 456 | 83.7% | 12 | 94.9% | +11.2 pts | Strong |
| Part 2 | Specialized Returns and Taxpayers | Commercial vs. Residential Rentals | 47 | 407 | 87.6% | 12 | 93.6% | +6.1 pts | Directional |
| Part 2 | Business tax preparation | Insurance Expense Deductions | 41 | 161 | 88.4% | 8 | 96.3% | +7.8 pts | Directional |
| Part 2 | Business tax preparation | Business Classification and Analysis | 41 | 313 | 90.7% | 10 | 97.8% | +7.1 pts | Directional |
| Part 2 | Business tax preparation | Avoiding Comingling of Accounts | 51 | 375 | 90.9% | 8 | 97.5% | +6.7 pts | Strong |
| Part 3 | Representation before the IRS | Internal Revenue Code and Regulations | 60 | 504 | 55.6% | 12 | 80.2% | +24.7 pts | Strong |
| Part 3 | Representation before the IRS | Signature Authority & Taxpayer Consent | 53 | 371 | 59.1% | 12 | 61.8% | +2.7 pts | Strong |
| Part 3 | Specific Areas of Representation | IRS Collection Standards and Summons | 55 | 364 | 60.8% | 11 | 78.9% | +18.1 pts | Strong |
| Part 3 | Specific Areas of Representation | Collection Appeals: Process and Rights | 81 | 1,162 | 62.0% | 16 | 85.7% | +23.6 pts | Strong |
| Part 3 | Practices and Procedures | Recordkeeping for Prepared Returns | 57 | 399 | 62.5% | 12 | 80.4% | +17.9 pts | Strong |
| Part 3 | Filing Process | E-file Mandate and Exceptions | 67 | 707 | 62.8% | 12 | 71.6% | +8.8 pts | Strong |
| Part 3 | Representation before the IRS | Revenue Rulings and Procedures | 52 | 326 | 63.2% | 13 | 83.1% | +19.9 pts | Strong |
| Part 3 | Representation before the IRS | Power of Attorney vs. Tax Information Authorization | 56 | 507 | 63.3% | 11 | 90.9% | +27.6 pts | Strong |
| Part 3 | Practices and Procedures | Sanctions by Office of Professional Responsibility | 70 | 1,046 | 63.7% | 15 | 83.5% | +19.8 pts | Strong |
| Part 3 | Practices and Procedures | Preparer Penalties: Assessment and Appeal Procedures | 99 | 2,119 | 64.1% | 21 | 86.4% | +22.3 pts | Strong |
| Part 3 | Specific Areas of Representation | Abatable Penalties | 77 | 1,497 | 65.1% | 18 | 88.5% | +23.4 pts | Strong |
| Part 3 | Representation before the IRS | Client Privacy and Disclosure Rules | 61 | 470 | 65.2% | 13 | 92.1% | +26.8 pts | Strong |
| Part 3 | Practices and Procedures | Employee and Preparer Due Diligence | 53 | 399 | 65.2% | 11 | 85.1% | +19.9 pts | Strong |
| Part 3 | Filing Process | ERO: Definition and Responsibilities | 63 | 542 | 65.3% | 16 | 73.9% | +8.6 pts | Strong |
| Part 3 | Representation before the IRS | Bankruptcy and Tax Liability Discharge | 42 | 431 | 65.4% | 8 | 83.9% | +18.6 pts | Directional |
| Part 3 | Specific Areas of Representation | Taxpayer Burden of Proof Explained | 58 | 400 | 65.5% | 11 | 85.5% | +20.0 pts | Strong |
| Part 3 | Practices and Procedures | Handling Frivolous Submissions | 44 | 429 | 65.9% | 12 | 78.4% | +12.6 pts | Directional |
| Part 3 | Practices and Procedures | Standards for Written Advice & Continuing Education | 103 | 2,165 | 66.1% | 22 | 83.3% | +17.2 pts | Strong |
| Part 3 | Filing Process | E-file Authorization and Resolution | 97 | 2,369 | 66.2% | 21 | 88.5% | +22.3 pts | Strong |
| Part 3 | Practices and Procedures | Types of Tax Penalties | 95 | 1,353 | 66.3% | 22 | 88.7% | +22.4 pts | Strong |
| Part 3 | Specific Areas of Representation | Collection Notice and Federal Tax Lien Overview | 66 | 714 | 66.8% | 13 | 82.1% | +15.3 pts | Strong |
| Part 3 | Representation before the IRS | Signatory Limitations for Tax Returns | 50 | 356 | 67.3% | 13 | 79.6% | +12.3 pts | Strong |
| Part 3 | Practices and Procedures | Enrollment Cycle and Renewal | 80 | 943 | 68.0% | 19 | 86.7% | +18.7 pts | Strong |
| Part 3 | Specific Areas of Representation | 90-Day Letter Issuance | 50 | 372 | 68.1% | 13 | 90.0% | +21.9 pts | Strong |
| Part 3 | Practices and Procedures | Providing Taxpayers with Return Copies | 58 | 387 | 68.3% | 14 | 85.9% | +17.6 pts | Strong |
| Part 3 | Representation before the IRS | Judicial Representation Levels | 66 | 663 | 68.5% | 15 | 82.9% | +14.4 pts | Strong |
| Part 3 | Filing Process | Program Compliance Requirements | 49 | 399 | 68.6% | 13 | 87.2% | +18.5 pts | Directional |
| Part 3 | Representation before the IRS | Understanding Tax Treaties | 45 | 308 | 68.8% | 10 | 90.6% | +21.8 pts | Directional |
| Part 3 | Representation before the IRS | Internal Revenue Manual | 42 | 260 | 69.5% | 11 | 78.8% | +9.3 pts | Directional |
| Part 3 | Representation before the IRS | CAF Number Purpose | 64 | 1,131 | 69.7% | 14 | 77.5% | +7.8 pts | Strong |
| Part 3 | Filing Process | Becoming an e-file Provider: Application Process | 52 | 425 | 69.8% | 13 | 80.3% | +10.5 pts | Strong |
| Part 3 | Practices and Procedures | Fee Arrangement Restrictions | 63 | 620 | 69.9% | 13 | 76.6% | +6.7 pts | Strong |
| Part 3 | Representation before the IRS | Utilizing IRS Transcripts | 50 | 566 | 70.0% | 11 | 79.9% | +9.8 pts | Strong |
| Part 3 | Specific Areas of Representation | Limited Practitioner Privilege | 59 | 361 | 70.4% | 15 | 88.0% | +17.7 pts | Strong |
| Part 3 | Practices and Procedures | Signing Returns & ID Numbers | 67 | 564 | 70.5% | 15 | 87.4% | +16.9 pts | Strong |
| Part 3 | Filing Process | Record Retention Duration | 66 | 805 | 70.6% | 16 | 92.1% | +21.4 pts | Strong |
| Part 3 | Representation before the IRS | Assessing General Financial Health | 52 | 408 | 70.7% | 13 | 77.4% | +6.7 pts | Strong |
| Part 3 | Representation before the IRS | Maintaining Financial Documents and Records | 57 | 619 | 70.9% | 14 | 88.9% | +18.1 pts | Strong |
| Part 3 | Representation before the IRS | Taxpayer Advocate Service Overview | 50 | 269 | 71.1% | 10 | 80.6% | +9.5 pts | Strong |
| Part 3 | Representation before the IRS | Statute of Limitations in Tax | 110 | 3,025 | 71.4% | 27 | 84.2% | +12.8 pts | Strong |
| Part 3 | Practices and Procedures | Returning Client Records | 53 | 352 | 71.4% | 11 | 86.8% | +15.3 pts | Strong |
| Part 3 | Practices and Procedures | Conference and Practice Requirements in Taxation | 51 | 291 | 71.4% | 13 | 83.9% | +12.5 pts | Strong |
| Part 3 | Specific Areas of Representation | Appealing Revenue Agent Findings | 59 | 522 | 71.5% | 13 | 85.9% | +14.4 pts | Strong |
| Part 3 | Practices and Procedures | Practice Before the IRS Defined | 87 | 1,491 | 71.9% | 19 | 83.3% | +11.4 pts | Strong |
| Part 3 | Filing Process | Advertising Standards in Tax Preparation | 53 | 421 | 71.9% | 13 | 78.8% | +6.9 pts | Strong |
| Part 3 | Practices and Procedures | Due Diligence Requirements for Tax Professionals | 64 | 589 | 72.5% | 14 | 92.3% | +19.9 pts | Strong |
| Part 3 | Specific Areas of Representation | Interest Recalculation | 54 | 477 | 72.8% | 12 | 87.4% | +14.6 pts | Strong |
| Part 3 | Specific Areas of Representation | Tax Resolution Process Steps | 59 | 454 | 72.8% | 12 | 75.8% | +3.0 pts | Strong |
| Part 3 | Practices and Procedures | Advertising, Solicitation, and Fee Disclosure | 67 | 494 | 73.0% | 15 | 90.1% | +17.1 pts | Strong |
| Part 3 | Representation before the IRS | Changing or Withdrawing Representation | 55 | 482 | 73.2% | 14 | 84.8% | +11.7 pts | Strong |
| Part 3 | Specific Areas of Representation | Appeals and EA Representation | 70 | 625 | 73.8% | 17 | 88.1% | +14.3 pts | Strong |
| Part 3 | Specific Areas of Representation | IRS Investigation Authority | 91 | 988 | 73.9% | 22 | 90.9% | +17.0 pts | Strong |
| Part 3 | Representation before the IRS | Completing Power of Attorney (Form 2848) | 85 | 1,018 | 74.0% | 16 | 85.3% | +11.2 pts | Strong |
| Part 3 | Filing Process | Software Reliance and Review | 48 | 511 | 74.5% | 10 | 85.7% | +11.2 pts | Directional |
| Part 3 | Specific Areas of Representation | Decedent Representation Basics | 46 | 401 | 74.6% | 10 | 95.1% | +20.6 pts | Directional |
| Part 3 | Practices and Procedures | Identifying Fraudulent Transactions | 40 | 240 | 74.7% | 9 | 95.3% | +20.7 pts | Directional |
| Part 3 | Representation before the IRS | Power of Attorney Objectives | 83 | 1,460 | 74.8% | 20 | 87.4% | +12.6 pts | Strong |
| Part 3 | Practices and Procedures | IRS Information Furnishing Requirements | 52 | 260 | 74.8% | 11 | 92.8% | +18.0 pts | Strong |
| Part 3 | Specific Areas of Representation | Offer in Compromise | 68 | 518 | 75.1% | 17 | 86.0% | +10.9 pts | Strong |
| Part 3 | Specific Areas of Representation | Installment Agreements | 78 | 646 | 75.3% | 17 | 86.1% | +10.9 pts | Strong |
| Part 3 | Practices and Procedures | IRS Disposition Policies | 44 | 241 | 75.6% | 12 | 93.9% | +18.3 pts | Directional |
| Part 3 | Specific Areas of Representation | Extension for Time to Pay | 58 | 438 | 76.2% | 15 | 90.3% | +14.0 pts | Strong |
| Part 3 | Representation before the IRS | Alternate Forms of Power of Attorney | 61 | 550 | 76.4% | 13 | 86.5% | +10.1 pts | Strong |
| Part 3 | Filing Process | EFIN Revocation Appeal | 42 | 506 | 76.6% | 10 | 92.6% | +16.0 pts | Directional |
| Part 3 | Specific Areas of Representation | Levy and Property Seizure | 47 | 331 | 77.2% | 12 | 81.8% | +4.6 pts | Directional |
| Part 3 | Representation before the IRS | IRS Collection Standards | 38 | 282 | 77.2% | 11 | 88.3% | +11.1 pts | Directional |
| Part 3 | Representation before the IRS | Tax Case Law Overview | 42 | 325 | 77.3% | 10 | 94.6% | +17.3 pts | Directional |
| Part 3 | Representation before the IRS | Source Material: Authoritative vs Non-authoritative | 42 | 307 | 77.3% | 9 | 98.1% | +20.8 pts | Directional |
| Part 3 | Specific Areas of Representation | Penalty Abatement and Refund Basis | 47 | 355 | 77.6% | 11 | 90.3% | +12.7 pts | Directional |
| Part 3 | Specific Areas of Representation | Interest Abatement and Refund Basis | 56 | 316 | 78.2% | 14 | 91.0% | +12.7 pts | Strong |
| Part 3 | Practices and Procedures | Tax Practice Privileges and Requirements | 81 | 1,304 | 78.5% | 19 | 87.9% | +9.5 pts | Strong |
| Part 3 | Specific Areas of Representation | Passport Revocation Criteria | 39 | 192 | 78.7% | 8 | 95.5% | +16.8 pts | Directional |
| Part 3 | Representation before the IRS | Private Letter Rulings | 55 | 345 | 78.9% | 11 | 92.7% | +13.9 pts | Strong |
| Part 3 | Practices and Procedures | Engagement Rules for Ex-IRS Personnel | 61 | 314 | 79.3% | 13 | 96.4% | +17.1 pts | Strong |
| Part 3 | Representation before the IRS | IRS Forms, Instructions, and Publications | 36 | 219 | 79.3% | 9 | 91.4% | +12.1 pts | Directional |
| Part 3 | Practices and Procedures | Incompetence and Disreputable Conduct | 69 | 543 | 79.7% | 15 | 93.4% | +13.8 pts | Strong |
| Part 3 | Specific Areas of Representation | Return Entry Verification and Substantiation | 55 | 341 | 79.7% | 14 | 92.1% | +12.5 pts | Strong |
| Part 3 | Practices and Procedures | Due Diligence in Return Accuracy | 54 | 444 | 79.9% | 13 | 95.6% | +15.7 pts | Strong |
| Part 3 | Representation before the IRS | Conducting Third-Party Research | 45 | 274 | 80.0% | 13 | 86.8% | +6.8 pts | Directional |
| Part 3 | Representation before the IRS | Practitioner Competence and Issue Management | 48 | 395 | 80.1% | 11 | 90.0% | +9.9 pts | Directional |
| Part 3 | Representation before the IRS | Post-Filing Notices and Deadlines | 54 | 365 | 80.5% | 14 | 90.4% | +9.9 pts | Strong |
| Part 3 | Practices and Procedures | Refund Check Negotiation Guidelines | 81 | 484 | 80.8% | 19 | 90.1% | +9.4 pts | Strong |
| Part 3 | Representation before the IRS | Legal and Tax Return Documents | 42 | 281 | 81.1% | 10 | 87.9% | +6.8 pts | Directional |
| Part 3 | Representation before the IRS | Tax Issue Identification | 53 | 435 | 81.4% | 13 | 93.2% | +11.8 pts | Strong |
| Part 3 | Practices and Procedures | Navigating Conflict of Interest | 61 | 481 | 81.5% | 13 | 94.3% | +12.8 pts | Strong |
| Part 3 | Representation before the IRS | Criminal Aspects in Tax Practice | 47 | 381 | 81.9% | 10 | 93.5% | +11.6 pts | Directional |
| Part 3 | Specific Areas of Representation | Tax Account Adjustments and Audit Reconsiderations | 44 | 296 | 81.9% | 11 | 98.9% | +17.0 pts | Directional |
| Part 3 | Representation before the IRS | Addressing Taxpayer Identity Theft | 36 | 178 | 82.3% | 8 | 91.3% | +9.0 pts | Directional |
| Part 3 | Representation before the IRS | Handling Third-Party Correspondence | 32 | 194 | 82.5% | 10 | 92.4% | +9.9 pts | Directional |
| Part 3 | Specific Areas of Representation | Understanding Trust Fund Recovery Penalty | 50 | 320 | 83.0% | 15 | 97.9% | +14.8 pts | Strong |
| Part 3 | Representation before the IRS | Representation and Conflict of Interest | 59 | 385 | 83.4% | 15 | 84.9% | +1.5 pts | Strong |
| Part 3 | Representation before the IRS | Supporting Documentation for Businesses | 40 | 352 | 83.7% | 10 | 94.0% | +10.2 pts | Directional |
| Part 3 | Filing Process | Data Security Guidelines | 50 | 319 | 83.8% | 12 | 97.5% | +13.6 pts | Strong |
| Part 3 | Representation before the IRS | Tax Avoidance vs. Evasion | 52 | 343 | 84.0% | 11 | 95.3% | +11.3 pts | Strong |
| Part 3 | Specific Areas of Representation | Amending Returns and Claims for Refund | 68 | 573 | 84.3% | 17 | 87.4% | +3.1 pts | Strong |
| Part 3 | Specific Areas of Representation | Abatement Request Procedures | 44 | 399 | 84.6% | 12 | 95.4% | +10.8 pts | Directional |
| Part 3 | Specific Areas of Representation | Collections Statute of Limitations | 74 | 614 | 85.7% | 18 | 93.0% | +7.2 pts | Strong |
| Part 3 | Representation before the IRS | Tax Return Disclosure Requirements | 38 | 254 | 86.0% | 9 | 91.4% | +5.4 pts | Directional |
| Part 3 | Specific Areas of Representation | Currently Not Collectible Status Criteria | 43 | 267 | 86.2% | 8 | 96.9% | +10.7 pts | Directional |
| Part 3 | Practices and Procedures | Correcting Omissions or Errors | 62 | 335 | 87.2% | 12 | 90.6% | +3.4 pts | Strong |
| Part 3 | Representation before the IRS | Assessing Taxpayer's Ability to Pay | 66 | 382 | 88.0% | 18 | 90.8% | +2.9 pts | Strong |
| Part 3 | Specific Areas of Representation | Appeals Settlement Function | 56 | 357 | 88.9% | 13 | 94.9% | +6.0 pts | Strong |
| Part 3 | Practices and Procedures | Practitioner Supervisory Duties | 31 | 165 | 89.0% | 8 | 99.1% | +10.1 pts | Directional |
| Part 3 | Practices and Procedures | PTIN Requirements for Tax Preparers | 59 | 361 | 90.1% | 14 | 98.8% | +8.7 pts | Strong |
| Part 3 | Filing Process | Tax Infractions Levels | 48 | 448 | 90.6% | 13 | 98.0% | +7.4 pts | Directional |
| Part 3 | Filing Process | Miscalculations & Duplicate Entries | 42 | 317 | 93.4% | 10 | 95.1% | +1.7 pts | Directional |
What the data cannot establish
PassFast learners are not a representative sample of every SEE candidate. A difficult practice subject is not a prediction of the official exam.
What this means for your next study session
Practice your weakest Part 1 subjects 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.
