Enrolled Agent — SEE Part 1 (Individuals) Practice Test 2026
Free IRS Enrolled Agent (EA) practice — Part 1 (Individuals) of the Special Enrollment Examination: preliminary taxpayer data, income & assets, deductions & credits, taxation, advising individuals, and specialized returns. Original, IRS-outline-based questions with Chinese & Spanish study-aid explanations (the real EA exam is administered in English). Questions reflect federal tax law through Dec. 31, 2025 — the basis for the July 2026–February 2027 EA testing window. Practice every question free, then sit a 85-question mock scored to the real 71% pass line.
🎯 Practice by Topic
Preliminary Work with Taxpayer Data
Residency and citizenship status (resident vs non-resident alien, visas, green cards, ITIN), filing status and requirements, dependency, and worldwide income sources — the preliminary data gathered before preparing an individual return.
Income and Assets
Taxability of wages, interest, dividends, retirement income and Social Security; property sales and basis; the IRC §121 home-sale exclusion; capital gains/losses; and adjustments to income.
Deductions and Credits
Itemized deductions on Schedule A (medical, taxes/SALT, mortgage interest, charitable, casualty), the QBI deduction, and individual credits (education, CTC/ODC, foreign tax, EITC, adoption, ACA premium tax credit).
Taxation
The individual taxes beyond the regular income tax — AMT, self-employment tax, the Net Investment Income Tax, Additional Medicare Tax, household-employee tax, and underpayment penalties.
Advising the Individual Taxpayer
Planning and advising individuals — injured vs innocent spouse relief, MFJ/MFS/HOH trade-offs, estimated tax, estate/retirement/education planning, marriage and divorce, and claims for refund.
Specialized Returns for Individuals
Estate tax (unified credit, portability, Form 706), gift tax (gift-splitting under IRC §2513, annual exclusion, Form 709), and international information reporting (FBAR vs Form 8938).
📋 What to Bring
- ✓
Government-issued photo ID
A valid, unexpired government photo ID whose name matches your registration.
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Appointment confirmation
Your PSI appointment confirmation for the part you are taking.
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No personal items
The exam is closed book — an on-screen calculator is provided and you get scratch paper (in-person) or an electronic whiteboard (remote). No notes or personal calculators.
📅 How to Schedule
- 1
Schedule with PSI
PSI Services administers the SEE (effective March 1, 2026; Prometric no longer administers it). Schedule at test-takers.psigov.us/irs during the July 1, 2026 – Feb 28, 2027 testing window.
- 2
Pay the per-part fee
There is a per-part fee paid to PSI when you register. You may take the three parts in any order.
- 3
After passing all 3 parts, enroll via Form 23
The SEE has three parts (Part 1 Individuals, Part 2 Businesses, Part 3 Representation). After passing all three, apply for enrollment with the IRS via Form 23 on pay.gov.
💡 Test Day Tips
- •The real exam is in English only and is based on tax law through Dec. 31, 2025 — use the Chinese/Spanish explanations to understand concepts and learn the English tax terms the exam uses.
- •Learn the three question formats: Direct Question, Incomplete Sentence, and 'All of the following EXCEPT'. On EXCEPT items, the correct answer is the one that does NOT belong.
- •Part 1 is individual tax: filing status, dependents, gross income and exclusions, adjustments, itemized vs standard deductions, credits, and basis. Work the IRS SEE sample questions to feel the wording.
- •Budget your time: 100 questions in 3.5 hours is ~2 minutes each. 15 of the 100 are unscored experimental items (unlabeled), so answer every question — you cannot tell which ones count.
- •The result is reported as PASS or, on a fail, a per-section diagnostic on a 200–800 scale (500 to pass). There is no public raw-to-scaled conversion, so treat the practice score here as a study gauge, not the official number.
📚 Study Handbook
All practice questions are based on the sections below. Click any to read the official source.
🔗 Official Resources
IRS SEE Candidate Information Bulletin (PSI) ↗
The official Candidate Information Bulletin — scheduling, rules, fees, question formats, and scoring for all three SEE parts.
IRS Enrolled Agents FAQ ↗
The IRS answers on becoming and staying an Enrolled Agent — the SEE, Form 23 enrollment, and continuing education.
IRS SEE Sample Questions — Part 1 ↗
Official sample questions for Part 1 (Individuals) — the exact wording and formats used on the real exam.
❓ Frequently asked questions
How many questions are on the Enrolled Agent — SEE Part 1 (Individuals) test, and how many do I need to pass?
The Enrolled Agent — SEE Part 1 (Individuals) knowledge test has 85 questions. You must answer 60 correctly (71%) to pass.
How many questions can you miss on the Enrolled Agent — SEE Part 1 (Individuals) test?
You can miss up to 25 of the 85 questions and still pass.
What should I bring to the Enrolled Agent — SEE Part 1 (Individuals) test?
Government-issued photo ID — A valid, unexpired government photo ID whose name matches your registration. Appointment confirmation — Your PSI appointment confirmation for the part you are taking. No personal items — The exam is closed book — an on-screen calculator is provided and you get scratch paper (in-person) or an electronic whiteboard (remote). No notes or personal calculators.
How do I schedule and take the Enrolled Agent — SEE Part 1 (Individuals) test?
1. Schedule with PSI: PSI Services administers the SEE (effective March 1, 2026; Prometric no longer administers it). Schedule at test-takers.psigov.us/irs during the July 1, 2026 – Feb 28, 2027 testing window. 2. Pay the per-part fee: There is a per-part fee paid to PSI when you register. You may take the three parts in any order. 3. After passing all 3 parts, enroll via Form 23: The SEE has three parts (Part 1 Individuals, Part 2 Businesses, Part 3 Representation). After passing all three, apply for enrollment with the IRS via Form 23 on pay.gov.