Current for the 2026-2027 EA examPSI scheduling update
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Free EA Exam Part 1 Practice Questions

Practice Individuals with questions adapted from IRS examples for the current exam law period.

  • IRS-sourced sample questions
  • Official references
  • Answer explanations after each question
Source standard

The IRS says current exam questions use tax law amended through December 31, 2025 and generally relate to calendar year 2025.

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Part 1 question guides

Open the standalone answer pages for a source reference and a short exercise that transfers the rule to a new fact pattern.

Education credits

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.

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Scholarships and credits

Scholarships 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.

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Premium tax credit

Reconciling Form 1095-A

Which statement is correct regarding Form 1095-A, Health Insurance Marketplace Statement?

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Qualified business income

Form 8995 Eligibility

Which statement is correct regarding Form 8995, Qualified Business Income Deduction Simplified Computation?

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Premium tax credit

Lawful Presence and the Premium Tax Credit

Which statement is true regarding the premium tax credit?

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