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Exam Review

Key Facts: EA Part 1 Exam

100

Official exam questions

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

3.5 hours

Exam time

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

$317

Fee per part

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

EA Part 1 covers Individuals. The official part has 100 questions, including 85 scored and 15 experimental non-scored questions, with 3.5 hours of exam time. The passing score is 500 on the IRS 200–800 scale, and the fee is $317 for this part.

Sample EA Part 1 Practice Questions

Try these sample questions to review concepts for the EA Part 1 exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 255+ 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 Part 1 Exam

EA Part 1 is the Individuals portion of the IRS Special Enrollment Examination. This practice page isolates Part 1 so candidates can study individual tax topics without receiving questions from Parts 2 or 3.

Exam sponsor: Internal Revenue Service (IRS) / PSI Services. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Questions

100 questions

Time Limit

3.5 hours (4-hour seat time)

Passing Score

500 on a 200–800 scaled score

Exam / Certification Fees

$317 per part

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.

14 scored items

Preliminary Work and Taxpayer Data

Prior-year returns, taxpayer identification, filing status, residency, biographical data, and information gathering.

17 scored items

Income and Assets

Wages, interest and dividends, retirement income, business and rental income, capital gains and losses, basis, and other income.

17 scored items

Deductions and Credits

Standard and itemized deductions, adjustments to income, and refundable and nonrefundable credits.

15 scored items

Taxation

Tax computation, alternative minimum tax, net investment income tax, self-employment tax, estimated payments, and penalties.

11 scored items

Advising the Individual Taxpayer

Tax planning, reporting obligations, recordkeeping, and consequences of taxpayer decisions.

11 scored items

Specialized Returns for Individuals

Estate and gift returns, decedents, foreign accounts and income, and other specialized filings.

Preparing for the EA Part 1 Exam

What You Need to Know

  • Passing score: 500 on a 200–800 scaled score
  • Exam length: 100 questions
  • Time limit: 3.5 hours (4-hour seat time)
  • Exam / certification fees: $317 per part Official sources

Using Our Practice Resources

  • Work through all 255 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

EA Part 1: Suggested Study Strategy

1Use this bank when your scheduled appointment is specifically for Part 1.
2Review explanations for both correct and incorrect choices.
3Practice in timed sets before attempting a full-length session.

Frequently Asked Questions

Does this practice test include only EA Part 1 questions?

Yes. This question bank is limited to the Individuals part and does not mix in Businesses or Representation questions.

How many questions are on EA Part 1?

The IRS states that each SEE part has 100 questions: 85 scored questions and 15 experimental non-scored questions.

Do I have to take EA Part 1 before Parts 2 and 3?

No. The IRS permits candidates to take the three SEE parts in any order.