Individuals
Credits, deductions, income, filing, property, and individual returns.
Open 5-question sampleNo account required
Free EA exam practice by part
Answer five questions adapted from current IRS examples, get immediate explanations, and follow every answer back to its official reference.
What you can check before you buy
- All 3 SEE partsIndividuals, Businesses and RepresentationIndividuals, Businesses, Representation
- 15 free sample questions15 free samples5 per part, open without an account
- Explained answersEach sample shows why the answer worksSee why it works
- Cited to IRS sourcesTax code, IRS forms, publications and Circular 230Cited on every sample
Get free practice tips by email
Enter your email for occasional PassFast practice tips and study reminders. Part samples below stay free to browse anytime. This form does not unlock a quiz.
Thanks, you are on the practice tips list.
Open any part sample below when you are ready. No account required.
Businesses
Entities, basis, income, deductions, accounting, and business returns.
Open 5-question sampleRepresentation
Circular 230, authorization, examinations, collections, and practitioner duties.
Open 5-question sampleForm 8821 permits access to tax information; it does not authorize practice or representation before the IRS. Study this question
Read the transcript
Part 3 question. A taxpayer signs Form 8821, authorizing an enrolled agent to receive tax information for an appeal. Can that agent represent the taxpayer? [On screen: What is correct about the agent's ability to represent the taxpayer? A, the agent may represent the client based on Form 8821. B, the agent may represent the client with oral consent. C, the agent may represent the client with a note attached to Form 8821. D, the agent may not represent the client based on Form 8821.] Pick your answer. [On screen: Answer D. Form 8821 permits access to tax information; it does not authorize practice or representation before the IRS. Reference: IRM 21.3.7.5; Publication 947; Form 8821 instructions.] Details on eaexam.co.
Study every explanation
Free question guides
Each guide is a standalone, indexable practice page with the answer, explanation, and IRS reference.
Education Credit Filing Status
Two taxpayers married on November 30. That same year, the husband enrolled in an accredited college to further his career and subsequently.
Study this questionScholarships and Education Credit Expenses
A taxpayer claims a full-time college student under age 24 as a dependent. Tuition is $8,000, room and board is $4,000, and the student.
Study this questionReconciling Form 1095-A
Which statement is correct regarding Form 1095-A, Health Insurance Marketplace Statement?
Study this questionForm 8995 Eligibility
Which statement is correct regarding Form 8995, Qualified Business Income Deduction Simplified Computation?
Study this questionLawful Presence and the Premium Tax Credit
Which statement is true regarding the premium tax credit?
Study this questionAccumulated Earnings Tax Interest
Which statement is correct regarding the accumulated earnings tax on a corporation?
Study this questionS Corporation Shareholder Limit
What is the maximum number of shareholders a corporation may have to be eligible to elect S corporation treatment?
Study this questionS Corporation Shareholder Eligibility
Which statement is correct regarding a corporation electing S corporation status?
Study this questionS Corporation Basis Increases
An S corporation stockholder's basis is generally increased by which item?
Study this questionS Corporation Cancellation of Debt
Which statement is correct about cancellation of debt income for an S corporation?
Study this questionCircular 230 Disreputable Conduct
Under Treasury Department Circular No. 230, which action is incompetence or disreputable conduct?
Study this questionCircular 230 Sanctions
Which statement from Circular 230 is correct regarding sanctions against an enrolled agent?
Study this questionForm 2848 Future Tax Years
How many future years will the IRS record to the Centralized Authorization File at a taxpayer's request after receiving a valid Form 2848?
Study this questionForm 8821 Representation Authority
A taxpayer signs Form 8821 authorizing an enrolled agent to receive confidential tax information for an appeal. What is correct about the.
Study this questionEarned Income Credit Due Diligence Records
To meet due diligence requirements for the Earned Income Credit Worksheet and Form 8867, which statement is true?
Study this questionFree EA practice questions: quick answers
What the free practice covers, how current it is, and how to get the most from each explanation.
How many free EA practice questions are there per part?
Each part has a free five-question sample, and 15 free question guides cover all three parts. The IRS publishes its own sample questions for each part as well.
Source: IRS: Sample SEE questions
Do I need an account to use free practice?
No account or payment is needed. Each part sample asks for an email to start and keeps your answers in your browser, and the question guides open with no email at all.
Source: IRS: Sample SEE questions
Are the free questions updated for the 2026-27 window?
Yes, they follow the law period for the July 1, 2026 to February 28, 2027 window. For this window the IRS says questions reference the Internal Revenue Code, forms, and publications as amended through December 31, 2025, and generally relate to calendar year 2025.
Sources: IRS: Enrolled agents FAQ, IRS: Sample SEE questions
How should I use the answer explanations?
Answer each question closed-book first, then read why every option is right or wrong before you open the cited reference. The IRS points candidates to the Internal Revenue Code, Circular 230, publications, and forms, so the reference is the rule to learn, not the letter you picked.
Source: IRS: Enrolled agents FAQ
Do the free questions match the real exam format?
They use the SEE multiple-choice format, but they are not an official SEE form. The real exam has 100 questions per part, 85 of them scored, in 3.5 hours, so move on to timed mixed sets before you book.
Sources: IRS: Enrolled agents FAQ, PSI: Candidate Information Bulletin
Which part should I practice first?
Start with any part, because the IRS lets you take the three parts in any order. If you are unsure, the free 15-question diagnostic shows which part needs the least repair.
Source: IRS: Enrolled agents FAQ
Need a starting part?
Take the diagnosticTake all three in one 15-question diagnostic.
Your result shows a part-by-part breakdown and a focused seven-session study plan.
