Enrolled Agent Exam Part 1 Practice Test: Free SEE Individuals Questions (Tax Year 2025)

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Every figure is for tax year 2025: the July 1, 2026 to February 28, 2027 testing window covers the Internal Revenue Code, regulations, forms and publications as amended through December 31, 2025, including the July 4, 2025 reconciliation act (P.L. 119-21). Questions: our own, written for tax year 2025 from public sources named and linked in every answer: the Internal Revenue Code, Treasury regulations, Circular 230 (31 CFR Part 10), the Internal Revenue Manual, IRS revenue procedures and notices, and the 2025 editions of IRS publications and form instructions. Not IRS sample questions or any test's items. © 2026 Headed In LLC. EA Ticket is a study aid, not tax or legal advice. Not affiliated with, endorsed by or connected to the Internal Revenue Service, its Return Preparer Office or the test vendor. Tax law changes every year; check the current Code, regulations and IRS publications before relying on any figure. Your progress stays in this browser. Free to use. All study guides.