Practice free
5 questions / immediate feedback

Free EA Exam Part 1 Practice Questions

Practice Individuals with questions adapted from IRS examples for the current exam law period. Enter your email below to start. Your answers stay in this browser.

  • 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.

View the official sample set

If gift tax is owed, the donor (the giver) generally pays it, not the person who receives the gift. Source: IRS: Frequently asked questions on gift taxes.

Read the transcript

Could you pass Part one? Your aunt gives you a big birthday gift. If gift tax is owed, who generally pays it? A, you. B, your aunt. C, the IRS splits it. D, whoever is taller. [3-second countdown] The answer is B. The giver generally pays the gift tax, not you. So enjoy the gift. And if you pick D, I respect the confidence. More free practice at eaexam.co.

Start your free Part 1 sample

Enter your email to answer five questions and see explanations here. Access opens immediately. No account or payment needed.

We save your email to record your resource request. Privacy policy.

Study every explanation

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.

Study the answer
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.

Study the answer
Premium tax credit

Reconciling Form 1095-A

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

Study the answer
Qualified business income

Form 8995 Eligibility

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

Study the answer
Premium tax credit

Lawful Presence and the Premium Tax Credit

Which statement is true regarding the premium tax credit?

Study the answer