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

304 practice questions for Part 1 of the enrolled agent exam (Individuals), all for tax year 2025, the year the July 1, 2026 - February 28, 2027 window tests. They follow the six domains of the IRS content outline and its weights: income and assets and deductions and credits (17 scored questions each), taxation (15), preliminary work and taxpayer data (14), advising the individual taxpayer and specialized returns (11 each). Most are client moments: a widow choosing a filing status, a server with tips, a Roth conversion with basis, a gift over the $19,000 exclusion. Every answer explains why, with a Remember line, and links its source. Tagged to the outline's topics, so your score report shows exactly where you miss. A study aid, not tax advice.

The real test: Each part of the SEE is 100 multiple-choice questions (85 scored, 15 unscored) in 3.5 hours, at a test center or with a remote proctor. Scores are scaled from 200 to 800 and 500 passes; the IRS publishes no fixed percent. The fee is $317 per part. The July 1, 2026 to February 28, 2027 window tests tax year 2025 law (as amended through December 31, 2025, including P.L. 119-21). Part 1 follows the IRS content outline: income and assets and deductions and credits (17 scored questions each), taxation (15), preliminary work and taxpayer data (14), advising and specialized returns (11 each). Our practice test is full length, 85 scored plus 15 unscored questions in 210 minutes, split like the outline, passing at 60 of 85 (about 70%).

Here: 304 questions. Our own practice questions on the IRS content outline for Part 1 of the Special Enrollment Examination, written for tax year 2025 from the Internal Revenue Code, Treasury regulations, Circular 230 and the 2025 editions of IRS publications and form instructions, with every answer's source named and linked. Not IRS sample questions or any test's items. Free.

What's on the test

"On the test" is the rough share of a 85-question test for each topic, following the exam's published weights.

10 sample questions

1. A new client's 2024 return shows a $9,000 net capital loss on Schedule D, of which $3,000 was deducted. Why does the preparer need that return to prepare the client's 2025 return?

   • A.To carry the unused $6,000 capital loss forward to 2025
   • B.To claim the remaining loss as an itemized deduction on Schedule A for 2025
   • C.To amend 2024 and deduct the full $9,000 loss in that year
   • D.To elect to carry the $6,000 back two years against earlier capital gains
   Show answer

   A. To carry the unused $6,000 capital loss forward to 2025

   EA1-1 · 1. Preliminary Work and Taxpayer Data · IRC 1212, Schedule D instructions

2. A server received $9,000 in cash tips in 2025 and reported them to her employer. How are the tips treated for income tax?

   • A.They are reported as self-employment income on Schedule C because they came from customers
   • B.They are excluded from income for 2025 because of the new no-tax-on-tips law for tipped workers
   • C.They are taxable only to the extent they exceed $25,000, since the first $25,000 of reported tips is excluded from income for 2025
   • D.They are wages included in gross income; she may separately deduct qualified tips on Schedule 1-A if eligible
   Show answer

   D. They are wages included in gross income; she may separately deduct qualified tips on Schedule 1-A if eligible

   EA1-49 · 2. Income and Assets · IRC 224, Form 1040 instructions

3. Ruth, who itemizes, has 2025 AGI of $60,000 and paid $7,000 of unreimbursed medical expenses. What is her medical deduction?

   • A.$4,500
   • B.$7,000
   • C.$1,000
   • D.$2,500
   Show answer

   D. $2,500

   EA1-115 · 3. Deductions and Credits · IRC 213, Pub. 502

4. What is the 2025 AMT exemption amount for a married couple filing jointly, before any phase-out?

   • A.$137,000
   • B.$88,100
   • C.$133,300
   • D.$68,500
   Show answer

   A. $137,000

   EA1-175 · 4. Taxation · IRC 55, Form 6251 instructions

5. A client who runs a used-car lot received $12,000 in cash from one buyer for a car in 2025. What must the business file?

   • A.Form 1099-MISC to the buyer by January 31, reporting the purchase price paid
   • B.Nothing, because the buyer paid with legal tender and no bank was involved
   • C.A Suspicious Activity Report with FinCEN, because every cash car sale must be reported to it within 30 days
   • D.Form 8300 within 15 days, because it received more than $10,000 in cash in one transaction
   Show answer

   D. Form 8300 within 15 days, because it received more than $10,000 in cash in one transaction

   EA1-225 · 5. Advising the Individual Taxpayer · IRC 6050I, Form 8300 instructions

6. For a person who died in 2025, what is the basic exclusion amount for the federal estate tax?

   • A.$15,000,000
   • B.$12,920,000
   • C.$13,990,000
   • D.$13,610,000
   Show answer

   C. $13,990,000

   EA1-265 · 6. Specialized Returns for Individuals · IRC 2010, Form 706 instructions

7. A client received a CP01A notice with an Identity Protection PIN for filing season 2026. What should the preparer do with it?

   • A.Enter it on the return only if the client files on paper, since electronic returns verify identity a different way
   • B.Keep it in the file; the IP PIN is used only when calling the IRS about an identity theft case already open
   • C.Enter it in place of the client's Social Security number in the taxpayer identification box
   • D.Enter the six-digit IP PIN on the 2025 return; a missing or wrong IP PIN gets an e-filed return rejected
   Show answer

   D. Enter the six-digit IP PIN on the 2025 return; a missing or wrong IP PIN gets an e-filed return rejected

   EA1-2 · 1. Preliminary Work and Taxpayer Data · Form 1040 instructions

8. Which employer-provided benefit is excluded from an employee's 2025 wages?

   • A.A $500 cash holiday bonus paid to all staff in December
   • B.Group-term life insurance coverage up to $50,000
   • C.Personal use of a company car for weekend trips
   • D.A $300 gift card handed out as an achievement award
   Show answer

   B. Group-term life insurance coverage up to $50,000

   EA1-50 · 2. Income and Assets · IRC 79, Pub. 15-B

9. Which cost may an itemizer add to deductible medical costs for 2025?

   • A.Gym membership dues paid to stay generally healthy and fit
   • B.Driving to a doctor's office, at 21 cents a mile for 2025
   • C.Nonprescription vitamins and supplements taken every day
   • D.Teeth whitening done purely for appearance at a dental spa
   Show answer

   B. Driving to a doctor's office, at 21 cents a mile for 2025

   EA1-116 · 3. Deductions and Credits · IRC 213, Pub. 502

10. Which item is added back when figuring alternative minimum taxable income for an itemizer?

    • A.Charitable gifts of cash to a public charity
    • B.Medical expenses above 7.5% of adjusted gross income
    • C.State and local taxes deducted on Schedule A
    • D.Home mortgage interest on a loan to buy the main home
    Show answer

    C. State and local taxes deducted on Schedule A

    EA1-176 · 4. Taxation · IRC 56, Form 6251 instructions

What the study guide does

• Short study rounds and flip cards.
• A practice test built like the real one: 85 questions, 60 to pass.
• Pass Meter: your chance of passing if you sat the test today, worked out from your own answers.
• An explanation for every answer.