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EA Part 1 — Individuals

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EA Part 3 — Representation, Practices and Procedures

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Exam Review

Key Facts: EA Exam

500

Official Pass Rate

https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions

500

Scaled Passing Score

https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions

$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)

2025

Tax year tested

https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions

EA uses Tax Year 2025 and tax law through December 31, 2025 for the July 1, 2026–February 28, 2027 domestic window. Each part has 100 questions (85 scored, 15 unscored), 3.5 hours of testing, a passing score of 500 on a 200–800 scale, and a $317 fee.

Sample EA Practice Questions

Try these sample questions to review concepts for the EA exam. 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 Form 1040 on August 10, 2026, without requesting an extension. The return showed $4,000 of unpaid tax. Ignoring any reduction for the failure-to-pay penalty, what is his failure-to-file penalty?
A.$80
B.$200
C.$400
D.$800
Explanation: The failure-to-file penalty under IRC Section 6651(a)(1) is 5% of the unpaid tax for each month or fraction of a month the return is late, capped at 25%. The count runs from the April 15, 2026 due date: April 15 to May 15, May 15 to June 15 and June 15 to July 15 are three full months, and July 15 to August 10 is a fraction of a fourth month, so four months are charged. 5% x 4 x $4,000 = $800. For any month in which both penalties run, the failure-to-file penalty is reduced by the 0.5% failure-to-pay penalty 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 preparer omitted their PTIN from a client's 2025 Form 1040 that was filed in 2026. What is the penalty for each such failure?
A.$25 per failure
B.$65 per failure
C.$100 per failure
D.$500 per failure
Explanation: IRC Section 6695(c) penalizes a paid preparer who fails to furnish their Preparer Tax Identification Number on a return or claim for refund. Rev. Proc. 2024-40 sets the inflation-adjusted amount at $65 for each failure relating to a return filed in 2026, with a $32,500 maximum per calendar year. The same $65/$32,500 amounts apply to failure to furnish a copy to the taxpayer, failure to sign, and failure to retain a copy or list.
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.$15,750
D.$15,000
Explanation: For tax year 2025 a single taxpayer under age 65 must file if gross income is at least $15,750. The filing threshold tracks the basic standard deduction, which the One Big Beautiful Bill Act raised for 2025 from the $15,000 figure originally published in Rev. Proc. 2024-40. A single taxpayer age 65 or older adds the $2,000 additional standard deduction, raising the threshold to $17,750.
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 under IRC Section 6651(a)(2) is 0.5% of the unpaid tax for each month or fraction of a month it remains unpaid, up to 25%. The rate rises to 1% per month after the IRS issues a notice of intent to levy and the tax stays unpaid 10 days. It drops to 0.25% per month for months in which an installment agreement is in effect under Section 6651(h); filing an extension does not reduce the rate.
9An unmarried taxpayer who does not qualify as a surviving spouse generally gets the most favorable tax rates and the highest standard deduction under which filing status?
A.Single
B.Head of Household
C.Married Filing Separately
D.Qualifying Surviving Spouse
Explanation: Head of Household provides wider brackets and a larger standard deduction ($23,625 for 2025) than Single ($15,750 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 live in that home for more than half the year (a dependent parent does not have to live with the taxpayer). Qualifying Surviving Spouse uses the joint rates and the $31,500 joint standard deduction, but it is limited to the two years after a spouse's death and requires a dependent child.
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. For the 2026–2027 SEE testing cycle, use Tax Year 2025 and federal tax law through December 31, 2025. Unless a question states a different year, “current year” means 2025. Later enactments and later-year amounts do not replace this baseline.

Exam sponsor: IRS / PSI Services (PSI took over March 1, 2026). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Questions

100 questions

Time Limit

3 hours 30 minutes per part

Passing Score

500 on a 200–800 scaled score

Exam / Certification Fees

$317 per part ($66 IRS user fee + $251 PSI vendor fee, effective April 9, 2026)

Exam sponsor website

Reported exam pass rate: Not officially published by IRS. Industry estimates vary by part; Part 3 (Representation) generally easiest, Part 2 (Businesses) generally hardest Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

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

Preparing for the EA Exam

What You Need to Know

  • Passing score: 500 on a 200–800 scaled score
  • Exam length: 100 questions
  • Time limit: 3 hours 30 minutes per part
  • Exam / certification fees: $317 per part ($66 IRS user fee + $251 PSI vendor fee, effective April 9, 2026) Official sources

Using Our Practice Resources

  • Work through all 300 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

EA: Suggested Study Strategy

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 ($20K MFS), 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% for qualifying property acquired before January 20, 2025 vs 100% for qualifying property acquired and placed in service after January 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?

A verified 2026–2027 cohort pass rate is not available in the IRS SEE FAQ or current PSI bulletin reviewed. Do not use an unsourced historical percentage to predict a current result. Each part requires a scaled score of 500 on a 200–800 scale, not a fixed raw percentage.

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 current domestic window is July 1, 2026–February 28, 2027. International scheduling and testing remain delayed, with no new start date announced as of October 11, 2026. Check the IRS FAQ and PSI portal for updates.

Which tax year and law cutoff apply to this resource?

For the 2026–2027 SEE testing cycle, use Tax Year 2025 and federal tax law through December 31, 2025. Unless a question states a different year, “current year” means 2025. Later enactments and later-year amounts do not replace this baseline.