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Question 1

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What is the failure-to-pay penalty rate per month for taxes not paid by the due date?

1% per month

0.5% per month

0.25% per month

5% per month

to track

2026 Statistics

Key Facts: EA Exam

Not published

Official Pass Rate

IRS does not publish SEE pass rates

105

Scaled Passing Score

Per part, out of 130

$317

Fee Per Part

$951 total for all 3 (PSI fee eff. 4/9/2026)

63,000

Active EAs in US

IRS 2025

3 parts

Exam Structure

100 questions each (85 scored + 15 pretest)

72 hrs

CE Per 3-Year Cycle

IRS Circular 230 (16 min/yr, 2 ethics/yr)

The EA Special Enrollment Examination (SEE) consists of 3 parts with 100 questions each: Part 1 (Individuals), Part 2 (Businesses), Part 3 (Representation). Each part costs $317 (effective April 9, 2026) and requires a scaled score of 105 to pass. The 2026-2027 testing window runs July 1, 2026 - February 28, 2027 (scheduling opens May 1, 2026); March-April is closed for exam updates. PSI Services replaced Prometric as administrator on March 1, 2026. The exam tests federal tax law as of December 31, 2025 (the 2025 tax year, including One Big Beautiful Bill Act / OBBBA changes). There are approximately 63,000 active EAs in the US.

Sample EA Practice Questions

Try these sample questions to test your EA exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 300+ question experience with AI tutoring.

1What is the standard filing deadline for individual federal income tax returns (Form 1040)?

A.March 15

B.April 15

C.April 30

D.June 15

Explanation: The standard filing deadline for individual federal income tax returns (Form 1040) is April 15. If April 15 falls on a weekend or holiday, the deadline is extended to the next business day. Taxpayers can request an automatic 6-month extension using Form 4868, which extends the filing deadline to October 15 but does not extend the time to pay.

2Which form is used to request an automatic 6-month extension of time to file an individual income tax return?

A.Form 1040-X

B.Form 4868

C.Form 2350

D.Form 1040-ES

Explanation: Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, provides an automatic 6-month extension (to October 15). However, it is important to remember that this only extends the time to file, not the time to pay. Any tax owed must still be paid by April 15 to avoid interest and penalties.

3What is the penalty rate per month (or partial month) for failure to file a tax return on time, assuming no fraudulent intent?

A.0.5% of unpaid tax per month

B.5% of unpaid tax per month

C.10% of unpaid tax per month

D.25% of unpaid tax per month

Explanation: The failure-to-file penalty is 5% of the unpaid tax for each month or partial month the return is late, up to a maximum of 25%. This is significantly higher than the failure-to-pay penalty (0.5% per month), which is why the IRS advises taxpayers to file on time even if they cannot pay the full amount owed.

4Robert filed his 2025 tax return on August 20, 2026, without requesting an extension. He owed $4,000 in taxes. What is the maximum failure-to-file penalty he could face for the 4 months he was late?

A.$80

B.$200

C.$400

D.$800

Explanation: The failure-to-file penalty is 5% of the unpaid tax per month or partial month, up to 25%. Robert was late by 4 months (May, June, July, August). The penalty is 5% x 4 months x $4,000 = $800. If both failure-to-file and failure-to-pay penalties apply for the same month, the failure-to-file penalty is reduced by the failure-to-pay penalty amount for that month.

5Which form is used to file an amended individual income tax return?

A.Form 1040-SR

B.Form 1040-X

C.Form 4868

D.Form 1040-ES

Explanation: Form 1040-X, Amended U.S. Individual Income Tax Return, is used to correct errors or make changes to a previously filed Form 1040. Taxpayers generally have 3 years from the date they filed the original return (or 2 years from the date they paid the tax, whichever is later) to file an amended return and claim a refund.

6A paid tax preparer failed to include their PTIN on a client's return. What is the penalty for each failure?

A.$25 per failure

B.$50 per failure

C.$100 per failure

D.$500 per failure

Explanation: Under IRC Section 6695(c), a paid tax preparer who fails to furnish their Preparer Tax Identification Number (PTIN) on a return faces a $50 penalty per failure. All paid preparers must obtain and use a PTIN. The penalty applies per return where the PTIN is missing, up to a maximum of $25,500 in a calendar year.

7For 2025, a single taxpayer under age 65 is generally required to file a federal income tax return if their gross income is at least:

A.$13,850

B.$14,600

C.$15,000

D.$15,350

Explanation: For tax year 2025, a single taxpayer under age 65 must file if their gross income is at least $15,000, which equals the standard deduction amount for that filing status. The filing threshold is generally equal to the standard deduction amount. Taxpayers age 65 or older get a higher standard deduction and thus a higher filing threshold.

8What is the failure-to-pay penalty rate per month for taxes not paid by the due date?

A.0.25% per month

B.0.5% per month

C.1% per month

D.5% per month

Explanation: The failure-to-pay penalty is 0.5% of the unpaid tax for each month or partial month it remains unpaid, up to a maximum of 25%. This rate increases to 1% per month if the IRS issues a notice of intent to levy and the taxpayer does not pay within 10 days. If an approved extension is filed, the rate drops to 0.25% per month during the extension period.

9Which filing status generally provides the most favorable tax rates and highest standard deduction for unmarried taxpayers?

A.Single

B.Head of Household

C.Married Filing Separately

D.Qualifying Surviving Spouse

Explanation: Head of Household provides the most favorable tax rates and a higher standard deduction ($22,500 for 2025) compared to Single ($15,000 for 2025). To qualify, the taxpayer must be unmarried (or considered unmarried) on the last day of the year, have paid more than half the cost of keeping up a home, and have a qualifying person living with them for more than half the year.

10Jennifer's husband passed away in January 2024. She has a 10-year-old dependent child living with her and has not remarried. What is her most advantageous filing status for tax year 2025?

A.Single

B.Head of Household

C.Married Filing Jointly

D.Qualifying Surviving Spouse

Explanation: Jennifer can file as Qualifying Surviving Spouse for 2025 because her spouse died in 2024 (within the prior 2 tax years), she has a dependent child, and she has not remarried. This status allows her to use the same standard deduction and tax rates as Married Filing Jointly for up to 2 years after the year of the spouse's death (2025 and 2026).

About the EA Exam

The Enrolled Agent (EA) exam, officially the Special Enrollment Examination (SEE), is a three-part exam required to become an IRS Enrolled Agent — the highest credential the IRS awards. EAs have unlimited practice rights to represent taxpayers before the IRS on any tax matter.

Questions

100 scored questions

Time Limit

3 hours 30 minutes per part

Passing Score

Scaled score of 105

Exam Fee

$317 per part ($66 IRS user fee + $251 PSI vendor fee, effective April 9, 2026) (IRS / PSI Services (PSI took over March 1, 2026))

EA Exam Content Outline

Part 1

Individuals

Filing status, income types, deductions, credits, retirement accounts, capital gains

Part 2

Businesses

Entity types, depreciation, deductions, partnerships, S corps, C corps

Part 3

Representation, Practices & Procedures

Circular 230, power of attorney, audits, collections, e-file

How to Pass the EA Exam

What You Need to Know

Passing score: Scaled score of 105
Exam length: 100 questions
Time limit: 3 hours 30 minutes per part
Exam fee: $317 per part ($66 IRS user fee + $251 PSI vendor fee, effective April 9, 2026)

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

EA Study Tips from Top Performers

1Master filing status rules — HoH and QSS qualifications are heavily tested in Part 1

2Know the 2025 post-OBBBA dollar thresholds: standard deduction $15,750/$31,500/$23,625, IRA $7,000, gift exclusion $19,000, SALT cap $40K MFJ, CTC $2,200

3For Part 2, focus on entity comparisons — when to use S corp vs C corp vs partnership

4Section 179 ($2.5M) and the bifurcated 2025 bonus depreciation (40% pre-1/20/2025 vs 100% post-1/19/2025) appear frequently in Part 2

5Circular 230 is the backbone of Part 3 — know practitioner duties and sanctions

6Understand Form 2848 vs Form 8821 — representation rights vs information access

7Memorize the new OBBBA temporary deductions for 2025-2028: Tips ($25K), Overtime ($12,500/$25,000), Auto loan interest ($10K), Senior bonus ($6K)

Frequently Asked Questions

What is the EA exam pass rate?

The IRS does not publish official SEE pass-rate percentages. Industry estimates suggest Part 3 (Representation, Practices & Procedures) has the highest pass rate while Part 2 (Businesses) is the toughest. Each part has 100 questions (85 scored + 15 unscored pretest) and requires a scaled score of 105 (40-130 scale) to pass.

How many parts does the EA exam have?

The EA exam has 3 parts: Part 1 covers Individual taxation (Form 1040, deductions, credits), Part 2 covers Business taxation (entities, depreciation, partnerships, corporations), and Part 3 covers Representation, Practices & Procedures (Circular 230, IRS audits, collections). You can take them in any order.

How long should I study for the EA exam?

Most candidates study 100-200 hours total across all 3 parts (roughly 40-60 hours per part). Plan 2-4 months per part. Focus heavily on practice questions and review IRS publications. Part 2 (Businesses) is often considered the most challenging due to entity-specific rules.

Do I need a degree to become an Enrolled Agent?

No. There are no education requirements to take the EA exam or become an Enrolled Agent. You need to pass all 3 parts of the SEE, apply via Form 23 ($140 fee), pass a background check, and obtain a PTIN. Alternatively, you can qualify through 5 years of relevant IRS employment.

What is the difference between an EA and a CPA?

Both EAs and CPAs can represent taxpayers before the IRS with unlimited practice rights. The key difference is scope: EAs specialize exclusively in taxation, while CPAs cover accounting, auditing, and financial reporting. The EA credential is federal (recognized in all states), while CPA licenses are state-specific.

When can I take the EA exam in the 2026-2027 cycle?

The 2026-2027 testing window runs July 1, 2026 - February 28, 2027 (US domestic candidates). Scheduling opens May 1, 2026 for domestic candidates and September 1, 2026 for international candidates. PSI Services administers the exam (replacing Prometric effective March 1, 2026). March and April are closed each year for exam updates. You can take each part up to 4 times per window.

What tax year does the EA exam test?

The 2026-2027 cycle of the SEE tests federal tax law and IRS materials in effect as of December 31, 2025 — the 2025 tax year. This includes all changes enacted by the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, which retroactively raised the standard deduction, restored 100% bonus depreciation post-1/19/2025, raised Section 179 to $2.5M, expanded the SALT cap to $40K MFJ, raised the Child Tax Credit to $2,200, and added temporary deductions for tips, overtime, auto loan interest, and seniors.