PracticeVideosBlogFlashcards
All Practice Exams

Free Practice Questions for EA Part 3

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card
75+ Questions
100% Free

Loading practice questions...

Same family resources

Explore More IRS Tax Preparer Credentials (EA & AFSP)

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

EA Enrolled Agent

Practice Questions300 questionsStudy Guide207 topicsCheat Sheet98 factsFlashcards50 cardsGames42 termsFeedVideos12 videosBlogs9 blogsFree CE

EA Part 1 — Individuals

Practice Questions255 questionsStudy Guide72 topicsCheat Sheet235 factsFlashcards50 cardsGames44 termsFeedCourse Playlist110 videosFree CE

EA Part 2 — Businesses

Practice Questions105 questionsStudy Guide104 topicsGames20 termsFeedCourse Playlist110 videosFree CE

AFSP Annual Filing Season Program

Practice Questions100 questionsFeed

More From This Family

Videos and articles for deeper review.

VideoBest Enrolled Agent (EA) Study Books & Prep, Ranked (2026)VideoCapital Gains Tax ExplainedVideoDue Diligence ExplainedVideoEA Exam Moves to PSI 2026: Dates, Fees & Blackout (FREE Guide)ArticleEA Exam Moves to PSI 2026: Dates, Fees & Blackout (FREE Guide)12 min readArticleFree Tax Exam Podcast (2026): Enrolled Agent (EA) & Tax Preparer Audio Study Guide8 min readArticleBest Enrolled Agent (EA) Study Books & Prep, Ranked (2026)12 min readArticleFREE EA Exam Guide 2026: Pass the Enrolled Agent SEE (PSI)12 min read
Exam Review

Key Facts: EA Part 3 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

2025

Tax year tested

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

EA Part 3 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 Part 3 Practice Questions

Try these sample questions to review concepts for the EA Part 3 exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 75+ question experience with AI tutoring.

1Which of the following individuals has unlimited representation rights before the IRS?
A.An unenrolled return preparer who signed the client's return
B.An Annual Filing Season Program (AFSP) completer
C.An enrolled agent
D.A registered tax return preparer
Explanation: Enrolled agents, CPAs, and attorneys have unlimited representation rights before the IRS. They can represent any taxpayer on any tax matter before any IRS office. Annual Filing Season Program (AFSP) participants have only limited representation rights, restricted to returns they prepared and signed; an unenrolled preparer with only a PTIN has no authority to represent clients before the IRS.
2An unenrolled return preparer who holds an Annual Filing Season Program record of completion may represent a taxpayer before the IRS in which of the following situations?
A.Before the U.S. Tax Court
B.During an examination of a return the preparer signed
C.During an appeals conference for any tax year
D.In a collection matter for a return prepared by another firm
Explanation: Since 2016 only unenrolled preparers who participate in the Annual Filing Season Program have limited representation rights; a preparer with only a PTIN has none. An AFSP participant may represent taxpayers only for returns the preparer prepared and signed, and only before revenue agents, customer service representatives and similar IRS employees, such as during an examination. They cannot represent taxpayers in appeals, collections, or Tax Court proceedings.
3What constitutes "practice before the IRS" under Circular 230?
A.Only filing tax returns on behalf of a client
B.Communicating with the IRS on behalf of a taxpayer regarding their rights, privileges, or liabilities
C.Only appearing in person at an IRS office
D.Only preparing tax returns for compensation
Explanation: Under Circular 230, "practice before the IRS" is broadly defined to include all matters connected with a presentation to the IRS. This includes communicating with the IRS on behalf of a taxpayer, representing a taxpayer at conferences, preparing and filing documents, and corresponding with the IRS regarding a taxpayer's rights, privileges, or liabilities.
4A taxpayer's brother, who has no tax credentials, wants to accompany the taxpayer to an IRS audit. Which of the following is TRUE?
A.He cannot attend the audit under any circumstances
B.He may attend as a witness but cannot represent the taxpayer
C.He may represent the taxpayer if he has a valid PTIN
D.He may represent the taxpayer if he has power of attorney
Explanation: Under Circular 230 section 10.7(c)(1)(i), an individual who is not a practitioner may represent a member of his or her immediate family, provided he presents satisfactory identification and proof of his authority. A brother qualifies: on Form 2848 he is designated "f" (Family Member). So with a power of attorney he may represent the taxpayer. A PTIN alone gives no representation authority, and attending only as a witness is not his only option.
5Which of the following is required of all paid tax return preparers?
A.Enrollment as an enrolled agent
B.A Preparer Tax Identification Number (PTIN)
C.Completion of the Annual Filing Season Program
D.A law degree or CPA license
Explanation: All paid tax return preparers are required to obtain and use a Preparer Tax Identification Number (PTIN) issued by the IRS. This requirement applies regardless of whether the preparer is an enrolled agent, CPA, attorney, or unenrolled preparer. The PTIN must be renewed annually.
6An AFSP (Annual Filing Season Program) completer has which level of representation rights?
A.Unlimited representation rights identical to enrolled agents
B.Limited representation rights only for returns they prepared and signed, before revenue agents and customer service representatives
C.No representation rights of any kind
D.Representation rights in Tax Court only
Explanation: AFSP completers have limited representation rights. They may represent taxpayers only for returns they prepared and signed, and only before revenue agents, customer service representatives, and similar IRS employees. They cannot represent clients whose returns they did not prepare, and they cannot represent clients in appeals or collection matters even for returns they prepared.
7Which of the following persons may practice before the IRS without being subject to Circular 230?
A.An enrolled agent representing a corporate client
B.A CPA representing an individual in an audit
C.An individual representing themselves before the IRS
D.An attorney representing a client in a collection matter
Explanation: Circular 230 governs the practice of representatives before the IRS. Individuals have the right to represent themselves before the IRS without being subject to Circular 230 requirements. Enrolled agents, CPAs, attorneys, and other authorized representatives are all subject to Circular 230 when practicing before the IRS.
8What are the two paths to becoming an enrolled agent?
A.Pass the CPA exam or obtain a law degree
B.Pass all three parts of the SEE or have at least 5 years of IRS experience
C.Complete 20 hours of CE or pass a state licensing exam
D.Obtain a master's degree in taxation or pass the SEE
Explanation: There are two paths to becoming an enrolled agent: (1) pass all three parts of the Special Enrollment Examination (SEE), or (2) have at least 5 years of past service with the IRS in a position that regularly interpreted and applied the tax code and its regulations. Both paths require a background check and tax compliance verification.
9An individual who has passed all three parts of the Special Enrollment Examination must apply for enrollment using which form?
A.Form 2848
B.Form 8554
C.Form 23
D.Form 56
Explanation: Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, is used to apply for enrolled agent status after passing all three parts of the SEE. The applicant must also pass a suitability check, including a review of their personal tax compliance history. Form 8554 is used for renewal, and Form 2848 is for power of attorney.
10How often must an enrolled agent renew their enrollment, and what form is used?
A.Annually using Form 23
B.Every 2 years using Form 8554
C.Every 3 years using Form 8554
D.Every 5 years using Form 23
Explanation: Enrolled agents must renew their enrollment every 3 years using Form 8554. The renewal cycle is based on the last digit of the EA's Social Security Number. To renew, the EA must have completed the required 72 hours of continuing education during the 3-year enrollment cycle.

About the EA Part 3 Exam

EA Part 3 is the Representation, Practices and Procedures portion of the IRS Special Enrollment Examination. This practice page isolates Part 3 so candidates do not receive Individuals or Businesses questions. 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: 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.

26 scored items

Practices and Procedures

Practices and Procedures under Tax Year 2025 and law through December 31, 2025.

25 scored items

Representation Before the IRS

Representation Before the IRS under Tax Year 2025 and law through December 31, 2025.

20 scored items

Specific Areas of Representation

Specific Areas of Representation under Tax Year 2025 and law through December 31, 2025.

14 scored items

Filing Process

Filing Process under Tax Year 2025 and law through December 31, 2025.

Preparing for the EA Part 3 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 75 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

EA Part 3: Suggested Study Strategy

1Use this bank when your scheduled appointment is specifically for Part 3.
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 3 questions?

Yes. This question bank is limited to Representation, Practices and Procedures and does not mix in Individuals or Businesses questions.

How many questions are on EA Part 3?

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

Can I take EA Part 3 before Parts 1 and 2?

Yes. The IRS permits candidates to take the three SEE parts in any order.

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.