10 / 18What candidates find difficult
The Wrong Answers EA Candidates Find Most Convincing
Dominant wrong-answer share measures how often one distractor attracts incorrect responses within qualifying subjects. The report exposes a pattern without publishing proprietary question or answer wording.
Dataset scope
What this result includes
- Historical practice snapshot through August 13, 2026
- Aggregate percentages; no individual records
- Cohort definitions and observational limits apply
Find the tempting wrong answer
Dominant wrong-answer share measures how often one distractor attracts incorrect responses within qualifying subjects. The report exposes a pattern without publishing proprietary question or answer wording.
Explain why the distractor fails
A reviewer must connect the aggregate pattern to a current, sourced rule before using it as a teaching example.
Interpret the evidence carefully
Evidence is uneven across groups. Descriptive percentages can guide a study question, but do not establish causation, national performance or a probability of passing.
Performance data
Subjects where one wrong choice dominates
Dominant wrong-answer share measures how often one distractor attracts incorrect responses within qualifying subjects. The report exposes a pattern without publishing proprietary question or answer wording.
Part 1: Understanding the Unified CreditHistorical practice snapshot
Dominant wrong share69.1%
Part 3: Maintaining Financial Documents and RecordsHistorical practice snapshot
Dominant wrong share68.4%
Part 2: Determining Partner's Interest BasisHistorical practice snapshot
Dominant wrong share68.4%
Part 3: Completing Power of Attorney (Form 2848)Historical practice snapshot
Dominant wrong share68.3%
Part 3: Types of Tax PenaltiesHistorical practice snapshot
Dominant wrong share65.9%
Part 3: ERO: Definition and ResponsibilitiesHistorical practice snapshot
Dominant wrong share64.0%
Part 1: Gift Tax Filing RequirementsHistorical practice snapshot
Dominant wrong share63.2%
Part 2: Related Party TransactionsHistorical practice snapshot
Dominant wrong share62.9%
Part 3: Abatable PenaltiesHistorical practice snapshot
Dominant wrong share61.9%
Part 2: Primary Reporting RequirementsHistorical practice snapshot
Dominant wrong share61.8%
Part 2: Comprehensive Filing Requirements and DeadlinesHistorical practice snapshot
Dominant wrong share61.1%
Part 1: Potential Penalties OverviewHistorical practice snapshot
Dominant wrong share61.0%
Highest wrong-answer concentration168 rows
Percentages describe the stated historical cohort. Evidence strength and the limits below must be considered before interpreting differences. Scroll horizontally to review every column.
| Part | Domain | Subject | Dominant share | Evidence |
|---|---|---|---|---|
| Part 1 | Specialized Returns for Individuals | Understanding the Unified Credit | 69.1% | Descriptive |
| Part 3 | Representation before the IRS | Maintaining Financial Documents and Records | 68.4% | Descriptive |
| Part 2 | Business Entities and Considerations | Determining Partner's Interest Basis | 68.4% | Descriptive |
| Part 3 | Representation before the IRS | Completing Power of Attorney (Form 2848) | 68.3% | Descriptive |
| Part 3 | Practices and Procedures | Types of Tax Penalties | 65.9% | Descriptive |
| Part 3 | Filing Process | ERO: Definition and Responsibilities | 64.0% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Gift Tax Filing Requirements | 63.2% | Descriptive |
| Part 2 | Business tax preparation | Related Party Transactions | 62.9% | Descriptive |
| Part 3 | Specific Areas of Representation | Abatable Penalties | 61.9% | Descriptive |
| Part 2 | Business Entities and Considerations | Primary Reporting Requirements | 61.8% | Descriptive |
| Part 2 | Business Entities and Considerations | Comprehensive Filing Requirements and Deadlines | 61.1% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Potential Penalties Overview | 61.0% | Descriptive |
| Part 3 | Filing Process | E-file Mandate and Exceptions | 60.7% | Descriptive |
| Part 1 | Advising the individual taxpayer | Future Return Affecting Items | 60.0% | Descriptive |
| Part 1 | Specialized Returns for Individuals | FBAR vs. Form 8938: Reporting Distinctions | 59.3% | Descriptive |
| Part 2 | Business Entities and Considerations | Disposition of Partner's Interest | 58.7% | Descriptive |
| Part 2 | Business Entities and Considerations | Deductions & Credits: Advanced Topics | 58.6% | Descriptive |
| Part 1 | Income and Assets | IRA Comparison: Traditional vs. Roth | 58.5% | Descriptive |
| Part 2 | Business Entities and Considerations | Partnership Income and Distributions | 58.4% | Descriptive |
| Part 3 | Representation before the IRS | Statute of Limitations in Tax | 58.3% | Descriptive |
| Part 3 | Representation before the IRS | CAF Number Purpose | 58.2% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Adjustments to Gross Income | 58.1% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Exclusions and Adjustments to Income | 57.8% | Descriptive |
| Part 3 | Specific Areas of Representation | Collection Notice and Federal Tax Lien Overview | 57.5% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Nonprofit Filing Requirements (Form 990 Series) | 57.0% | Descriptive |
| Part 1 | Income and Assets | 1099 Reporting: MISC, NEC, K, Irregularities, and Corrections | 56.6% | Descriptive |
| Part 1 | Deductions and Credits | Interest Expense Deductions | 56.5% | Descriptive |
| Part 3 | Practices and Procedures | Practice Before the IRS Defined | 56.5% | Descriptive |
| Part 2 | Business tax preparation | Worker Classification Guidelines | 56.2% | Descriptive |
| Part 1 | Income and Assets | Penalties on Premature Distributions | 56.1% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Passive Loss Limitations | 55.9% | Descriptive |
| Part 3 | Practices and Procedures | Enrollment Cycle and Renewal | 55.9% | Descriptive |
| Part 1 | Advising the individual taxpayer | Injured Spouse Relief | 55.6% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Types of Trusts | 55.2% | Descriptive |
| Part 2 | Business tax preparation | Gross Receipts and Other Income | 55.2% | Descriptive |
| Part 1 | Advising the individual taxpayer | Marriage, Divorce, and Tax Implications | 55.2% | Descriptive |
| Part 2 | Business Entities and Considerations | Shareholder Distributions & Dividends | 55.1% | Descriptive |
| Part 1 | Advising the individual taxpayer | Detailed Retirement Planning | 55.0% | Descriptive |
| Part 2 | Business tax preparation | Disposition of Property or Assets | 55.0% | Descriptive |
| Part 2 | Business tax preparation | Depreciation, Amortization, Section 179, Depletion, Bonus Depreciation | 54.9% | Descriptive |
| Part 3 | Practices and Procedures | Tax Practice Privileges and Requirements | 54.9% | Descriptive |
| Part 3 | Practices and Procedures | Standards for Written Advice & Continuing Education | 54.8% | Descriptive |
| Part 1 | Deductions and Credits | Medical Expenses and Deductions | 54.6% | Descriptive |
| Part 1 | Deductions and Credits | Overview of Various Taxes | 54.6% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Foreign Account and Asset Reporting | 54.6% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Annual Exclusion in Tax Planning | 54.4% | Descriptive |
| Part 1 | Deductions and Credits | Child and Dependent Care Credit | 54.3% | Descriptive |
| Part 1 | Income and Assets | IRA Conversions and Recharacterizations | 54.3% | Descriptive |
| Part 1 | Income and Assets | Excess Contributions: Tax Treatment | 54.2% | Descriptive |
| Part 2 | Business Entities and Considerations | Distributions Tax Treatment | 54.2% | Descriptive |
| Part 1 | Deductions and Credits | Education Credits and Planning | 54.1% | Descriptive |
| Part 1 | Income and Assets | Capital Gains and Losses: Concepts and Effects | 54.0% | Descriptive |
| Part 3 | Practices and Procedures | Preparer Penalties: Assessment and Appeal Procedures | 54.0% | Descriptive |
| Part 2 | Business tax preparation | Asset Basis Calculation | 54.0% | Descriptive |
| Part 3 | Representation before the IRS | Power of Attorney Objectives | 54.0% | Descriptive |
| Part 3 | Filing Process | E-file Authorization and Resolution | 53.9% | Descriptive |
| Part 1 | Advising the individual taxpayer | Estate Planning Considerations | 53.9% | Descriptive |
| Part 1 | Deductions and Credits | Other Itemized Deductions | 53.9% | Descriptive |
| Part 1 | Income and Assets | Stock Basis Calculation After Splits and Dividends | 53.8% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Farm Income and Tax Computations | 53.8% | Descriptive |
| Part 1 | Income and Assets | Asset Basis: Purchased, Gifted, Inherited | 53.6% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Residency and Citizenship for Tax Purposes | 53.4% | Descriptive |
| Part 1 | Income and Assets | Self-Employed Health Insurance Deductions | 53.4% | Descriptive |
| Part 2 | Business tax preparation | Net Operating Loss Deduction | 53.4% | Descriptive |
| Part 1 | Income and Assets | Installment Sales Taxation | 53.3% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Distributable Net Income vs. Accounting Income | 53.2% | Descriptive |
| Part 1 | Taxation | Excess Social Security Withholding | 53.1% | Descriptive |
| Part 1 | Income and Assets | Qualified Plan Distributions: Tax Rules | 53.0% | Descriptive |
| Part 1 | Income and Assets | Pass-Through Income and QBI | 52.8% | Descriptive |
| Part 1 | Income and Assets | Options (Stock, Commodity, etc.) | 52.6% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | General Filing Requirements and Due Dates | 52.5% | Descriptive |
| Part 1 | Income and Assets | Adjustments to Income: Examples and Explanations | 52.3% | Descriptive |
| Part 1 | Income and Assets | Taxable and Non-Taxable Interest Income | 52.3% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Available Tax Credits | 52.3% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Special Filing Requirements | 52.3% | Descriptive |
| Part 2 | Business Entities and Considerations | Accounting Periods (Tax Year) | 52.3% | Descriptive |
| Part 3 | Representation before the IRS | Judicial Representation Levels | 52.3% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Income Sources Overview | 52.2% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Self-Employed Retirement Plans | 52.1% | Descriptive |
| Part 2 | Business tax preparation | Home Office Deductions | 52.0% | Descriptive |
| Part 1 | Income and Assets | Comprehensive Rental Income and Expenses | 51.9% | Descriptive |
| Part 1 | Taxation | Self-Employment Tax Overview | 51.8% | Descriptive |
| Part 2 | Business tax preparation | Employment Taxes | 51.7% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Tax Exclusions, Exemptions, and Deductions | 51.6% | Descriptive |
| Part 1 | Income and Assets | Other Income Types | 51.5% | Descriptive |
| Part 1 | Advising the individual taxpayer | Claim for Refund Filing Conditions | 51.5% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Life Insurance & Retirement Plans | 51.5% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Disaster-Area Tax Provisions and Farm Rentals | 51.5% | Descriptive |
| Part 1 | Deductions and Credits | Child Tax Credit and Additional Credits | 51.4% | Descriptive |
| Part 3 | Specific Areas of Representation | IRS Investigation Authority | 51.4% | Descriptive |
| Part 1 | Advising the individual taxpayer | Avoiding Estimated Tax Penalties | 51.3% | Descriptive |
| Part 1 | Income and Assets | Property Sale & Depreciation Recapture | 51.3% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Estate Tax Calculations and Payments | 51.2% | Descriptive |
| Part 1 | Income and Assets | RMDs Overview | 51.2% | Descriptive |
| Part 1 | Deductions and Credits | Employee Education Expenses | 51.2% | Descriptive |
| Part 2 | Business Entities and Considerations | Partnership Transactions | 51.0% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | ACA Requirements: Income, Credit, Household Size | 50.9% | Descriptive |
| Part 3 | Specific Areas of Representation | Appealing Revenue Agent Findings | 50.9% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Dependency Qualifications | 50.8% | Descriptive |
| Part 1 | Advising the individual taxpayer | Education Planning Strategies | 50.8% | Descriptive |
| Part 3 | Practices and Procedures | Sanctions by Office of Professional Responsibility | 50.8% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Income Analysis | 50.5% | Descriptive |
| Part 1 | Income and Assets | Plan Distributions: Qualified and Non-Qualified Rules | 50.4% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Jointly Held Property | 50.4% | Descriptive |
| Part 2 | Business tax preparation | Reporting and Filing Requirements | 50.4% | Descriptive |
| Part 2 | Business Entities and Considerations | LLCs | 50.4% | Descriptive |
| Part 1 | Deductions and Credits | Employee Travel & Expense Deductions | 50.3% | Descriptive |
| Part 2 | Business Entities and Considerations | IRC Section 351 Exchanges | 50.3% | Descriptive |
| Part 2 | Business Entities and Considerations | Income, Expenses, and Separately Stated Items | 50.3% | Descriptive |
| Part 3 | Specific Areas of Representation | Collection Appeals: Process and Rights | 50.0% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Qualified and Non-Qualified Plans | 50.0% | Descriptive |
| Part 2 | Business tax preparation | Casualties, Thefts, Condemnations: Tax Implications | 50.0% | Descriptive |
| Part 3 | Representation before the IRS | Changing or Withdrawing Representation | 50.0% | Descriptive |
| Part 1 | Deductions and Credits | Charitable and Nonbusiness Casualty Contributions | 49.9% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Gift-Splitting | 49.9% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Estate Filing Requirements | 49.8% | Descriptive |
| Part 2 | Business tax preparation | Like-Kind Exchanges | 49.8% | Descriptive |
| Part 3 | Representation before the IRS | Internal Revenue Code and Regulations | 49.7% | Descriptive |
| Part 1 | Income and Assets | Non-Business Bad Debts | 49.6% | Descriptive |
| Part 1 | Income and Assets | Gambling Income & Cancellation of Debt | 49.6% | Descriptive |
| Part 1 | Taxation | Household Employees Tax Requirements | 49.5% | Descriptive |
| Part 1 | Advising the individual taxpayer | Property Sales Tax Considerations | 49.4% | Descriptive |
| Part 2 | Business Entities and Considerations | Qualifying Shareholder Requirements | 49.4% | Descriptive |
| Part 1 | Income and Assets | Income Taxability Aspects | 49.3% | Descriptive |
| Part 1 | Deductions and Credits | Itemized Deductions for Form 1040-NR | 49.3% | Descriptive |
| Part 1 | Income and Assets | Personal Residence Sale | 48.7% | Descriptive |
| Part 1 | Income and Assets | Retirement Contributions and HSA Deductibility | 48.5% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Additional Required Returns and Taxes | 48.5% | Descriptive |
| Part 1 | Deductions and Credits | Earned Income Tax Credit Details | 48.3% | Descriptive |
| Part 2 | Business tax preparation | Pass-Through Entity Reporting | 48.2% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Impact on Estate Tax | 48.0% | Descriptive |
| Part 3 | Practices and Procedures | Employee and Preparer Due Diligence | 48.0% | Descriptive |
| Part 1 | Advising the individual taxpayer | Penalty of Perjury Declaration | 47.8% | Descriptive |
| Part 2 | Business tax preparation | Business Travel, Meals, and Gift Deductions | 47.7% | Descriptive |
| Part 1 | Deductions and Credits | Tax Credits Overview | 47.5% | Descriptive |
| Part 2 | Business Entities and Considerations | S Corporations Overview | 47.5% | Descriptive |
| Part 1 | Deductions and Credits | ACA: Premium Tax Credit | 47.5% | Descriptive |
| Part 2 | Specialized Returns and Taxpayers | Farm Tax Computation Methods | 47.4% | Descriptive |
| Part 1 | Deductions and Credits | Foreign Tax Credit | 47.2% | Descriptive |
| Part 1 | Advising the individual taxpayer | Innocent Spouse Relief | 47.2% | Descriptive |
| Part 2 | Business Entities and Considerations | Understanding Shareholder's Basis | 47.1% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Filing Status Determination | 47.0% | Descriptive |
| Part 1 | Income and Assets | Publicly Traded Partnerships | 47.0% | Descriptive |
| Part 1 | Income and Assets | Investor vs. Trader Tax Implications | 47.0% | Descriptive |
| Part 1 | Taxation | Other Taxes and Repayments | 46.9% | Descriptive |
| Part 1 | Advising the individual taxpayer | Filing Statuses: Advantages and Disadvantages | 46.6% | Descriptive |
| Part 1 | Taxation | Underpayment Penalties & Interest | 46.6% | Descriptive |
| Part 1 | Deductions and Credits | QBI Deduction Overview | 46.2% | Descriptive |
| Part 2 | Business tax preparation | General Business Credits | 46.0% | Descriptive |
| Part 1 | Income and Assets | Dividends and Distributions: Tax Considerations | 45.9% | Descriptive |
| Part 1 | Taxation | Clergy Tax Provisions | 45.7% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Reporting Requirements for Covered Accounts | 45.6% | Descriptive |
| Part 1 | Income and Assets | Social Security & Railroad Retirement Benefits Taxability | 45.4% | Descriptive |
| Part 2 | Business Entities and Considerations | Corporation Tax Fundamentals | 45.4% | Descriptive |
| Part 1 | Specialized Returns for Individuals | International Filing Requirements & Deadlines | 45.3% | Descriptive |
| Part 2 | Business tax preparation | Tax Payment and Deposit Requirements | 45.3% | Descriptive |
| Part 2 | Business tax preparation | Calculating Cost of Goods Sold | 44.9% | Descriptive |
| Part 1 | Advising the individual taxpayer | Individual Reporting Obligations | 44.7% | Descriptive |
| Part 2 | Business Entities and Considerations | Filing Requirements, Audits, and Penalties | 44.5% | Descriptive |
| Part 1 | Deductions and Credits | Adoption Credits: Carryovers, Limitations, Special Needs | 43.8% | Descriptive |
| Part 2 | Business Entities and Considerations | Entity Type Classifications and Elections | 43.2% | Descriptive |
| Part 1 | Taxation | AMT and Credit for Prior Year | 42.3% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Kiddie Tax on Unearned Income | 41.7% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Deductions Overview | 41.3% | Descriptive |
| Part 1 | Taxation | Additional Medicare Tax | 41.1% | Descriptive |
| Part 2 | Business tax preparation | Compensation and Fringe Benefits | 40.8% | Descriptive |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Payments Overview | 40.5% | Descriptive |
| Part 1 | Specialized Returns for Individuals | Marital Deductions & Issues | 37.9% | Descriptive |
What the data cannot establish
This historical PassFast practice cohort is not representative of all SEE candidates. Smaller groups provide limited evidence. Content version, selection and prior practice can affect results. No verified official exam outcome is measured.
What this means for your next study session
Turn the finding into a decision.
Use the report to choose a focused action, then test that decision with current material. The evidence should reduce uncertainty; it should never replace the complete exam outline or promise an official result.
