01 / 18What candidates find difficult
What EA Exam Candidates Miss Most
Compare subject accuracy with the top quartile to find rules that deserve focused review. Results describe the historical practice cohort and are not a forecast of official exam difficulty.
Dataset scope
What this result includes
- Historical practice snapshot through August 13, 2026
- Aggregate percentages; no individual records
- Cohort definitions and observational limits apply
Where practice subjects need attention
Compare subject accuracy with the top quartile to find rules that deserve focused review. Results describe the historical practice cohort and are not a forecast of official exam difficulty.
Start with a weak subject
Review the tested rule and return to an unfamiliar question after a delay.
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
The three hardest strongly sampled subjects in each part
Compare subject accuracy with the top quartile to find rules that deserve focused review. Results describe the historical practice cohort and are not a forecast of official exam difficulty.
Part 1: Non-Business Bad DebtsHistorical practice snapshot
Community accuracy47.0%
Top quartile73.4%
Part 1: Pass-Through Income and QBIHistorical practice snapshot
Community accuracy51.9%
Top quartile67.8%
Part 1: AMT and Credit for Prior YearHistorical practice snapshot
Community accuracy53.0%
Top quartile70.2%
Part 2: Distributable Net Income vs. Accounting IncomeHistorical practice snapshot
Community accuracy52.0%
Top quartile87.2%
Part 2: General Business CreditsHistorical practice snapshot
Community accuracy52.8%
Top quartile59.5%
Part 2: Income AnalysisHistorical practice snapshot
Community accuracy53.8%
Top quartile75.5%
Part 3: Internal Revenue Code and RegulationsHistorical practice snapshot
Community accuracy55.6%
Top quartile80.2%
Part 3: Signature Authority & Taxpayer ConsentHistorical practice snapshot
Community accuracy59.1%
Top quartile61.8%
Part 3: IRS Collection Standards and SummonsHistorical practice snapshot
Community accuracy60.8%
Top quartile78.9%
All 330 measured subjects330 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 | Community accuracy | Top accuracy | Evidence |
|---|---|---|---|---|---|
| Part 1 | Income and Assets | Non-Business Bad Debts | 47.0% | 73.4% | Strong |
| Part 1 | Income and Assets | Pass-Through Income and QBI | 51.9% | 67.8% | Strong |
| Part 1 | Taxation | AMT and Credit for Prior Year | 53.0% | 70.2% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Residency and Citizenship for Tax Purposes | 53.2% | 75.5% | Strong |
| Part 1 | Taxation | Household Employees Tax Requirements | 53.4% | 69.3% | Strong |
| Part 1 | Specialized Returns for Individuals | Estate Filing Requirements | 53.9% | 69.4% | Strong |
| Part 1 | Specialized Returns for Individuals | Jointly Held Property | 54.4% | 66.0% | Strong |
| Part 1 | Specialized Returns for Individuals | Gift-Splitting | 54.7% | 78.5% | Strong |
| Part 1 | Income and Assets | IRA Conversions and Recharacterizations | 55.0% | 74.1% | Strong |
| Part 1 | Income and Assets | Options (Stock, Commodity, etc.) | 55.8% | 84.3% | Strong |
| Part 1 | Deductions and Credits | Child and Dependent Care Credit | 56.2% | 71.4% | Strong |
| Part 1 | Advising the individual taxpayer | Avoiding Estimated Tax Penalties | 56.6% | 75.2% | Strong |
| Part 1 | Income and Assets | Plan Distributions: Qualified and Non-Qualified Rules | 56.6% | 75.9% | Strong |
| Part 1 | Income and Assets | Penalties on Premature Distributions | 57.0% | 77.1% | Strong |
| Part 1 | Taxation | Clergy Tax Provisions | 57.1% | 72.6% | Strong |
| Part 1 | Advising the individual taxpayer | Injured Spouse Relief | 57.1% | 72.9% | Strong |
| Part 1 | Deductions and Credits | Tax Credits Overview | 57.4% | 74.8% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Special Filing Requirements | 57.7% | 81.3% | Strong |
| Part 1 | Income and Assets | Taxable and Non-Taxable Interest Income | 58.0% | 72.6% | Strong |
| Part 1 | Advising the individual taxpayer | Property Sales Tax Considerations | 58.8% | 73.9% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Adjustments to Gross Income | 58.9% | 76.7% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Managing Prior IRS Correspondence | 59.3% | 73.4% | Strong |
| Part 1 | Income and Assets | Installment Sales Taxation | 59.4% | 80.8% | Strong |
| Part 1 | Income and Assets | RMDs Overview | 59.6% | 80.2% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Dependency Qualifications | 60.0% | 81.6% | Strong |
| Part 1 | Specialized Returns for Individuals | International Filing Requirements & Deadlines | 60.1% | 77.0% | Strong |
| Part 1 | Income and Assets | Excess Contributions: Tax Treatment | 60.3% | 77.5% | Strong |
| Part 1 | Income and Assets | Stock Basis Calculation After Splits and Dividends | 60.7% | 78.2% | Strong |
| Part 1 | Income and Assets | Qualified Plan Distributions: Tax Rules | 61.0% | 77.7% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Income Sources Overview | 61.2% | 77.2% | Strong |
| Part 1 | Income and Assets | Social Security & Railroad Retirement Benefits Taxability | 61.2% | 81.8% | Strong |
| Part 1 | Deductions and Credits | Employee Education Expenses | 61.3% | 77.3% | Strong |
| Part 1 | Taxation | Other Taxes and Repayments | 61.4% | 76.1% | Strong |
| Part 1 | Advising the individual taxpayer | Education Planning Strategies | 61.7% | 83.3% | Strong |
| Part 1 | Advising the individual taxpayer | Detailed Retirement Planning | 62.0% | 77.0% | Strong |
| Part 1 | Income and Assets | Other Income Types | 62.2% | 77.9% | Strong |
| Part 1 | Income and Assets | Gambling Income & Cancellation of Debt | 62.2% | 77.1% | Strong |
| Part 1 | Taxation | Additional Medicare Tax | 62.3% | 76.0% | Strong |
| Part 1 | Advising the individual taxpayer | Penalty of Perjury Declaration | 62.8% | 87.9% | Strong |
| Part 1 | Deductions and Credits | Child Tax Credit and Additional Credits | 62.9% | 77.0% | Strong |
| Part 1 | Deductions and Credits | Employee Travel & Expense Deductions | 62.9% | 82.1% | Strong |
| Part 1 | Specialized Returns for Individuals | Marital Deductions & Issues | 62.9% | 72.9% | Strong |
| Part 1 | Taxation | Self-Employment Tax Overview | 63.0% | 81.8% | Strong |
| Part 1 | Deductions and Credits | Charitable and Nonbusiness Casualty Contributions | 63.2% | 80.2% | Strong |
| Part 1 | Advising the individual taxpayer | Individual Reporting Obligations | 63.2% | 70.9% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Kiddie Tax on Unearned Income | 63.3% | 70.3% | Strong |
| Part 1 | Income and Assets | Capital Gains and Losses: Concepts and Effects | 64.0% | 80.1% | Strong |
| Part 1 | Income and Assets | Asset Basis: Purchased, Gifted, Inherited | 64.0% | 81.0% | Strong |
| Part 1 | Advising the individual taxpayer | Estate Planning Considerations | 64.2% | 86.4% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Available Tax Credits | 64.2% | 68.8% | Strong |
| Part 1 | Specialized Returns for Individuals | Estate Tax Calculations and Payments | 64.3% | 74.9% | Strong |
| Part 1 | Deductions and Credits | QBI Deduction Overview | 65.3% | 79.5% | Strong |
| Part 1 | Taxation | Uncollected SS and Medicare Tax Overview | 65.3% | 79.6% | Strong |
| Part 1 | Income and Assets | Income Taxability Aspects | 65.4% | 77.5% | Strong |
| Part 1 | Specialized Returns for Individuals | Gift Tax Filing Requirements | 65.4% | 82.3% | Strong |
| Part 1 | Income and Assets | Personal Residence Sale | 65.7% | 80.0% | Strong |
| Part 1 | Income and Assets | Inherited Retirement Accounts | 65.7% | 75.0% | Strong |
| Part 1 | Advising the individual taxpayer | Future Return Affecting Items | 65.8% | 81.1% | Strong |
| Part 1 | Taxation | Excess Social Security Withholding | 66.0% | 77.5% | Strong |
| Part 1 | Income and Assets | Publicly Traded Partnerships | 66.1% | 83.0% | Strong |
| Part 1 | Deductions and Credits | Earned Income Tax Credit Details | 66.4% | 77.6% | Strong |
| Part 1 | Income and Assets | Investor vs. Trader Tax Implications | 66.5% | 74.5% | Strong |
| Part 1 | Advising the individual taxpayer | Claim for Refund Filing Conditions | 66.6% | 82.6% | Strong |
| Part 1 | Specialized Returns for Individuals | Impact on Estate Tax | 66.8% | 81.5% | Strong |
| Part 1 | Income and Assets | Traditional IRA Basis Reporting (Form 8606) | 66.9% | 79.0% | Strong |
| Part 1 | Deductions and Credits | Foreign Tax Credit | 67.3% | 80.9% | Strong |
| Part 1 | Deductions and Credits | Medical Expenses and Deductions | 67.4% | 82.9% | Strong |
| Part 1 | Deductions and Credits | Interest Expense Deductions | 67.5% | 80.4% | Strong |
| Part 1 | Income and Assets | Self-Employed Health Insurance Deductions | 67.5% | 80.9% | Strong |
| Part 1 | Income and Assets | Foreign Pensions and Retirement Income | 67.6% | 83.2% | Strong |
| Part 1 | Deductions and Credits | Adoption Credits: Carryovers, Limitations, Special Needs | 67.8% | 81.2% | Strong |
| Part 1 | Specialized Returns for Individuals | Life Insurance & Retirement Plans | 67.9% | 76.2% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Exclusions and Adjustments to Income | 68.0% | 78.1% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Filing Status Determination | 68.1% | 81.4% | Strong |
| Part 1 | Advising the individual taxpayer | Marriage, Divorce, and Tax Implications | 68.6% | 92.3% | Strong |
| Part 1 | Income and Assets | Loans from Qualified Plans | 68.6% | 77.6% | Strong |
| Part 1 | Deductions and Credits | Education Credits and Planning | 68.9% | 78.1% | Strong |
| Part 1 | Income and Assets | Individual Like-Kind Exchanges | 69.0% | 84.6% | Strong |
| Part 1 | Income and Assets | Adjustments to Income: Examples and Explanations | 69.5% | 84.3% | Strong |
| Part 1 | Income and Assets | State/Local Tax Refund Recovery | 69.5% | 83.2% | Strong |
| Part 1 | Specialized Returns for Individuals | FBAR vs. Form 8938: Reporting Distinctions | 70.0% | 85.3% | Strong |
| Part 1 | Income and Assets | Understanding Constructive Receipt of Income | 70.1% | 79.9% | Strong |
| Part 1 | Deductions and Credits | Overview of Various Taxes | 70.3% | 75.9% | Strong |
| Part 1 | Income and Assets | Foreign Earned Income Tax Treatment | 70.3% | 77.5% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | General Filing Requirements and Due Dates | 70.5% | 81.3% | Strong |
| Part 1 | Income and Assets | Retirement Contributions and HSA Deductibility | 70.7% | 84.1% | Strong |
| Part 1 | Specialized Returns for Individuals | Annual Exclusion in Tax Planning | 71.4% | 79.1% | Strong |
| Part 1 | Income and Assets | Comprehensive Rental Income and Expenses | 71.7% | 83.9% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Foreign Account and Asset Reporting | 71.8% | 76.2% | Strong |
| Part 1 | Deductions and Credits | Other Itemized Deductions | 72.0% | 82.8% | Strong |
| Part 1 | Income and Assets | Constructive Dividends and Passive Income Losses | 72.1% | 88.2% | Strong |
| Part 1 | Advising the individual taxpayer | Innocent Spouse Relief | 72.2% | 84.1% | Strong |
| Part 1 | Income and Assets | Dividends and Distributions: Tax Considerations | 72.2% | 88.4% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Deductions Overview | 72.3% | 79.1% | Strong |
| Part 1 | Specialized Returns for Individuals | Reporting Requirements for Covered Accounts | 72.4% | 82.2% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | ACA Requirements: Income, Credit, Household Size | 72.7% | 83.5% | Strong |
| Part 1 | Advising the individual taxpayer | Filing Statuses: Advantages and Disadvantages | 72.8% | 89.2% | Strong |
| Part 1 | Income and Assets | IRA Comparison: Traditional vs. Roth | 72.8% | 88.7% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Payments Overview | 72.9% | 84.7% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Additional Required Returns and Taxes | 73.3% | 76.7% | Strong |
| Part 1 | Income and Assets | 1099 Reporting: MISC, NEC, K, Irregularities, and Corrections | 73.4% | 88.7% | Strong |
| Part 1 | Taxation | Underpayment Penalties & Interest | 73.6% | 76.1% | Strong |
| Part 1 | Deductions and Credits | Itemized Deductions for Form 1040-NR | 73.8% | 84.8% | Strong |
| Part 1 | Specialized Returns for Individuals | Potential Penalties Overview | 74.0% | 82.3% | Strong |
| Part 1 | Specialized Returns for Individuals | Understanding the Unified Credit | 74.9% | 83.3% | Strong |
| Part 1 | Income and Assets | Property Sale & Depreciation Recapture | 75.1% | 86.1% | Strong |
| Part 1 | Deductions and Credits | ACA: Premium Tax Credit | 76.5% | 87.3% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Tax Payments and Refundable Credits | 76.8% | 86.7% | Strong |
| Part 1 | Advising the individual taxpayer | Tax Planning: Adjustments, Deductions, and Credits | 77.2% | 87.7% | Strong |
| Part 1 | Income and Assets | Royalties and Expense Deductions | 77.3% | 91.5% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Using Past Returns in Tax Preparation | 82.3% | 90.0% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Taxpayer Biographical Information | 83.3% | 92.2% | Strong |
| Part 1 | Taxation | Net Investment Income Tax | 84.9% | 85.6% | Strong |
| Part 1 | Preliminary Work and Taxpayer Data | Worldwide Taxable & Non-Taxable Income | 84.9% | 87.6% | Strong |
| Part 1 | Taxation | Military Tax Provisions | 85.0% | 92.8% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Distributable Net Income vs. Accounting Income | 52.0% | 87.2% | Strong |
| Part 2 | Business tax preparation | General Business Credits | 52.8% | 59.5% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Income Analysis | 53.8% | 75.5% | Strong |
| Part 2 | Business Entities and Considerations | Disposition of Partner's Interest | 54.5% | 68.2% | Strong |
| Part 2 | Business Entities and Considerations | Deductions & Credits: Advanced Topics | 54.9% | 88.2% | Strong |
| Part 2 | Business Entities and Considerations | Understanding Shareholder's Basis | 55.5% | 73.6% | Strong |
| Part 2 | Business Entities and Considerations | Distributions Tax Treatment | 55.7% | 82.3% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Types of Trusts | 57.1% | 77.5% | Strong |
| Part 2 | Business tax preparation | Net Operating Loss Deduction | 57.4% | 71.3% | Strong |
| Part 2 | Business tax preparation | Related Party Transactions | 57.5% | 67.6% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Farm Tax Computation Methods | 57.6% | 77.9% | Strong |
| Part 2 | Business tax preparation | Net Income/Loss & At-Risk Limitations | 57.6% | 82.8% | Strong |
| Part 2 | Business Entities and Considerations | Property Transfers with Corporate Stock | 57.8% | 80.6% | Strong |
| Part 2 | Business Entities and Considerations | Earnings and Profits | 57.8% | 87.1% | Directional |
| Part 2 | Business Entities and Considerations | IRC Section 351 Exchanges | 58.0% | 81.8% | Strong |
| Part 2 | Business tax preparation | Gross Receipts and Other Income | 58.2% | 77.0% | Strong |
| Part 2 | Business Entities and Considerations | Partnership Income and Distributions | 58.8% | 80.8% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Unrelated Business Taxable Income | 58.8% | 79.2% | Directional |
| Part 2 | Business tax preparation | Detailed QBI Deduction Insights | 59.2% | 67.0% | Strong |
| Part 2 | Business Entities and Considerations | Controlled Groups Taxation | 59.5% | 77.8% | Strong |
| Part 2 | Business Entities and Considerations | Estimated Tax Payments | 59.5% | 76.1% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Farm Income and Tax Computations | 59.6% | 77.0% | Strong |
| Part 2 | Business Entities and Considerations | Corporation Tax Fundamentals | 59.7% | 74.3% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Self-Employed Retirement Plans | 60.4% | 88.4% | Strong |
| Part 2 | Business Entities and Considerations | Partnership Transactions | 60.7% | 79.7% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Nonprofit Filing Requirements (Form 990 Series) | 61.1% | 84.3% | Strong |
| Part 2 | Business Entities and Considerations | Accounting Periods (Tax Year) | 61.2% | 77.9% | Strong |
| Part 2 | Business tax preparation | Disposition of Property or Assets | 61.6% | 82.0% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Separately Stated Items on K-1 | 61.6% | 82.8% | Directional |
| Part 2 | Business tax preparation | Casualties, Thefts, Condemnations: Tax Implications | 61.9% | 75.8% | Strong |
| Part 2 | Business Entities and Considerations | Corporate Minimum Tax Credit | 62.4% | 78.4% | Directional |
| Part 2 | Business Entities and Considerations | Partnership Cancellation of Debt | 62.5% | 71.5% | Directional |
| Part 2 | Specialized Returns and Taxpayers | Tax Exclusions, Exemptions, and Deductions | 63.0% | 87.2% | Strong |
| Part 2 | Business tax preparation | Calculating Cost of Goods Sold | 63.1% | 72.5% | Strong |
| Part 2 | Business tax preparation | Like-Kind Exchanges | 63.2% | 78.0% | Strong |
| Part 2 | Business Entities and Considerations | Determining Partner's Interest Basis | 63.2% | 76.9% | Strong |
| Part 2 | Business tax preparation | Industry Type Considerations | 63.3% | 71.4% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Passive Loss Limitations | 63.4% | 84.3% | Strong |
| Part 2 | Business tax preparation | Pass-Through Entity Reporting | 63.5% | 85.3% | Strong |
| Part 2 | Business Entities and Considerations | Entity Type Classifications and Elections | 63.6% | 78.7% | Strong |
| Part 2 | Business tax preparation | Depreciation, Amortization, Section 179, Depletion, Bonus Depreciation | 64.1% | 78.9% | Strong |
| Part 2 | Business tax preparation | Home Office Deductions | 64.2% | 65.8% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Depreciation Methods for Farmers | 64.2% | 73.8% | Directional |
| Part 2 | Business tax preparation | Tax Payment and Deposit Requirements | 64.3% | 92.0% | Strong |
| Part 2 | Business tax preparation | Business Travel, Meals, and Gift Deductions | 64.5% | 78.5% | Strong |
| Part 2 | Business tax preparation | Asset Basis Calculation | 64.7% | 84.3% | Strong |
| Part 2 | Business Entities and Considerations | Accumulated Earnings Tax | 64.9% | 97.5% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Identifying Prohibited Transactions | 65.4% | 90.8% | Strong |
| Part 2 | Business tax preparation | Compensation and Fringe Benefits | 65.6% | 73.1% | Strong |
| Part 2 | Business Entities and Considerations | Filing Requirements, Audits, and Penalties | 66.0% | 86.4% | Strong |
| Part 2 | Business Entities and Considerations | Partnership Formation and Contributions | 66.4% | 88.9% | Strong |
| Part 2 | Business Entities and Considerations | Tax Implications of Debt Discharge | 66.5% | 82.4% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Disaster-Area Tax Provisions and Farm Rentals | 66.6% | 76.3% | Strong |
| Part 2 | Business tax preparation | Vehicle Use & Expenses Deduction | 66.7% | 88.3% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Qualified and Non-Qualified Plans | 66.8% | 83.1% | Strong |
| Part 2 | Business tax preparation | Business Interest Expense Deductions | 66.9% | 85.4% | Strong |
| Part 2 | Business Entities and Considerations | Services for Stock in Corporations | 67.1% | 73.4% | Strong |
| Part 2 | Business Entities and Considerations | Primary Reporting Requirements | 67.3% | 79.4% | Strong |
| Part 2 | Business Entities and Considerations | Income, Expenses, and Separately Stated Items | 67.5% | 84.6% | Strong |
| Part 2 | Business tax preparation | Record-Keeping Necessities | 67.5% | 90.7% | Strong |
| Part 2 | Business Entities and Considerations | Tax Status Changes and Reinstatement | 68.2% | 71.6% | Directional |
| Part 2 | Business tax preparation | Worker Classification Guidelines | 68.6% | 81.3% | Strong |
| Part 2 | Business Entities and Considerations | Tax Considerations for Closely Held Corporations | 68.6% | 92.6% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Real Estate Professional Criteria | 69.0% | 84.4% | Directional |
| Part 2 | Business Entities and Considerations | Qualifying Shareholder Requirements | 69.2% | 85.9% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Key Reporting Requirements | 69.3% | 80.1% | Directional |
| Part 2 | Business tax preparation | Employment Taxes | 69.6% | 88.3% | Strong |
| Part 2 | Business Entities and Considerations | Shareholder Distributions & Dividends | 69.6% | 84.7% | Strong |
| Part 2 | Business tax preparation | Business Life Cycle | 69.7% | 88.8% | Strong |
| Part 2 | Business tax preparation | Taxes Deductibility and Treatment | 69.9% | 76.8% | Strong |
| Part 2 | Business tax preparation | Business Debt Cancellation | 70.0% | 72.5% | Strong |
| Part 2 | Business tax preparation | Deducting Business Rentals and Self-Rentals | 70.5% | 86.1% | Strong |
| Part 2 | Business Entities and Considerations | Pass-Through Entities & QJV | 70.5% | 84.4% | Strong |
| Part 2 | Business tax preparation | Owner Loans to/from Business | 70.8% | 76.4% | Directional |
| Part 2 | Business Entities and Considerations | LLCs | 70.9% | 76.2% | Directional |
| Part 2 | Business tax preparation | ACA: Compliance | 70.9% | 74.5% | Strong |
| Part 2 | Business tax preparation | Capitalization and Repair Regulations | 70.9% | 85.9% | Directional |
| Part 2 | Business tax preparation | Accounting Methods and Changes | 71.0% | 82.0% | Strong |
| Part 2 | Business tax preparation | Tax Planning: Deductions and Credits | 71.5% | 96.2% | Strong |
| Part 2 | Business tax preparation | Converted Property Tax Rules | 71.5% | 63.9% | Directional |
| Part 2 | Business Entities and Considerations | Comprehensive Filing Requirements and Deadlines | 71.7% | 85.7% | Strong |
| Part 2 | Business tax preparation | Handling Business Bad Debts | 71.8% | 90.9% | Strong |
| Part 2 | Business Entities and Considerations | Election Procedures | 72.0% | 67.6% | Limited |
| Part 2 | Business Entities and Considerations | Partnership Contributions: Basis and Debt Implications | 72.4% | 88.9% | Directional |
| Part 2 | Business tax preparation | Accounting Methods and Property Transfers | 72.4% | 80.4% | Directional |
| Part 2 | Business tax preparation | Depreciation Recovery: Recapture and Section 280F | 73.5% | 87.3% | Strong |
| Part 2 | Business Entities and Considerations | Tax-Exempt Entities Overview | 73.9% | 95.4% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Filing Requirements, Tax Years, and Penalties | 74.4% | 90.8% | Directional |
| Part 2 | Specialized Returns and Taxpayers | Non-Discrimination Rules | 74.5% | 85.7% | Directional |
| Part 2 | Specialized Returns and Taxpayers | Rental Income Specifics | 74.9% | 79.3% | Directional |
| Part 2 | Business tax preparation | Reporting and Filing Requirements | 75.3% | 89.2% | Strong |
| Part 2 | Business Entities and Considerations | Partnership Audit Procedures | 75.7% | 87.9% | Directional |
| Part 2 | Specialized Returns and Taxpayers | Applying for IRS Tax-exempt Status | 75.9% | 97.0% | Directional |
| Part 2 | Specialized Returns and Taxpayers | Fraudulent Trusts | 76.4% | 86.3% | Directional |
| Part 2 | Business tax preparation | Balance Sheet Analysis and Proofing | 76.5% | 94.9% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Mixed Use Property/Vacation Home | 76.7% | 87.1% | Strong |
| Part 2 | Business tax preparation | Business Entity Selection | 77.2% | 85.9% | Strong |
| Part 2 | Business Entities and Considerations | S Corporations Overview | 77.3% | 92.1% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Employer and Employee Contributions | 78.5% | 99.0% | Strong |
| Part 2 | Business Entities and Considerations | Dissolution of Partnership Events | 79.7% | 87.6% | Strong |
| Part 2 | Business Entities and Considerations | Hobby vs. Business Determination | 80.6% | 86.1% | Strong |
| Part 2 | Business Entities and Considerations | Employer Identification Number | 80.6% | 92.3% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Rental Expense Considerations | 82.9% | 96.0% | Directional |
| Part 2 | Specialized Returns and Taxpayers | Tax-Exempt Status Qualifications | 83.6% | 91.3% | Strong |
| Part 2 | Business Entities and Considerations | Sole Proprietorship Insights | 83.7% | 94.9% | Strong |
| Part 2 | Specialized Returns and Taxpayers | Commercial vs. Residential Rentals | 87.6% | 93.6% | Directional |
| Part 2 | Business tax preparation | Insurance Expense Deductions | 88.4% | 96.3% | Directional |
| Part 2 | Business tax preparation | Business Classification and Analysis | 90.7% | 97.8% | Directional |
| Part 2 | Business tax preparation | Avoiding Comingling of Accounts | 90.9% | 97.5% | Strong |
| Part 3 | Representation before the IRS | Internal Revenue Code and Regulations | 55.6% | 80.2% | Strong |
| Part 3 | Representation before the IRS | Signature Authority & Taxpayer Consent | 59.1% | 61.8% | Strong |
| Part 3 | Specific Areas of Representation | IRS Collection Standards and Summons | 60.8% | 78.9% | Strong |
| Part 3 | Specific Areas of Representation | Collection Appeals: Process and Rights | 62.0% | 85.7% | Strong |
| Part 3 | Practices and Procedures | Recordkeeping for Prepared Returns | 62.5% | 80.4% | Strong |
| Part 3 | Filing Process | E-file Mandate and Exceptions | 62.8% | 71.6% | Strong |
| Part 3 | Representation before the IRS | Revenue Rulings and Procedures | 63.2% | 83.1% | Strong |
| Part 3 | Representation before the IRS | Power of Attorney vs. Tax Information Authorization | 63.3% | 90.9% | Strong |
| Part 3 | Practices and Procedures | Sanctions by Office of Professional Responsibility | 63.7% | 83.5% | Strong |
| Part 3 | Practices and Procedures | Preparer Penalties: Assessment and Appeal Procedures | 64.1% | 86.4% | Strong |
| Part 3 | Specific Areas of Representation | Abatable Penalties | 65.1% | 88.5% | Strong |
| Part 3 | Representation before the IRS | Client Privacy and Disclosure Rules | 65.2% | 92.1% | Strong |
| Part 3 | Practices and Procedures | Employee and Preparer Due Diligence | 65.2% | 85.1% | Strong |
| Part 3 | Filing Process | ERO: Definition and Responsibilities | 65.3% | 73.9% | Strong |
| Part 3 | Representation before the IRS | Bankruptcy and Tax Liability Discharge | 65.4% | 83.9% | Directional |
| Part 3 | Specific Areas of Representation | Taxpayer Burden of Proof Explained | 65.5% | 85.5% | Strong |
| Part 3 | Practices and Procedures | Handling Frivolous Submissions | 65.9% | 78.4% | Directional |
| Part 3 | Practices and Procedures | Standards for Written Advice & Continuing Education | 66.1% | 83.3% | Strong |
| Part 3 | Filing Process | E-file Authorization and Resolution | 66.2% | 88.5% | Strong |
| Part 3 | Practices and Procedures | Types of Tax Penalties | 66.3% | 88.7% | Strong |
| Part 3 | Specific Areas of Representation | Collection Notice and Federal Tax Lien Overview | 66.8% | 82.1% | Strong |
| Part 3 | Representation before the IRS | Signatory Limitations for Tax Returns | 67.3% | 79.6% | Strong |
| Part 3 | Practices and Procedures | Enrollment Cycle and Renewal | 68.0% | 86.7% | Strong |
| Part 3 | Specific Areas of Representation | 90-Day Letter Issuance | 68.1% | 90.0% | Strong |
| Part 3 | Practices and Procedures | Providing Taxpayers with Return Copies | 68.3% | 85.9% | Strong |
| Part 3 | Representation before the IRS | Judicial Representation Levels | 68.5% | 82.9% | Strong |
| Part 3 | Filing Process | Program Compliance Requirements | 68.6% | 87.2% | Directional |
| Part 3 | Representation before the IRS | Understanding Tax Treaties | 68.8% | 90.6% | Directional |
| Part 3 | Representation before the IRS | Internal Revenue Manual | 69.5% | 78.8% | Directional |
| Part 3 | Representation before the IRS | CAF Number Purpose | 69.7% | 77.5% | Strong |
| Part 3 | Filing Process | Becoming an e-file Provider: Application Process | 69.8% | 80.3% | Strong |
| Part 3 | Practices and Procedures | Fee Arrangement Restrictions | 69.9% | 76.6% | Strong |
| Part 3 | Representation before the IRS | Utilizing IRS Transcripts | 70.0% | 79.9% | Strong |
| Part 3 | Specific Areas of Representation | Limited Practitioner Privilege | 70.4% | 88.0% | Strong |
| Part 3 | Practices and Procedures | Signing Returns & ID Numbers | 70.5% | 87.4% | Strong |
| Part 3 | Filing Process | Record Retention Duration | 70.6% | 92.1% | Strong |
| Part 3 | Representation before the IRS | Assessing General Financial Health | 70.7% | 77.4% | Strong |
| Part 3 | Representation before the IRS | Maintaining Financial Documents and Records | 70.9% | 88.9% | Strong |
| Part 3 | Representation before the IRS | Taxpayer Advocate Service Overview | 71.1% | 80.6% | Strong |
| Part 3 | Representation before the IRS | Statute of Limitations in Tax | 71.4% | 84.2% | Strong |
| Part 3 | Practices and Procedures | Returning Client Records | 71.4% | 86.8% | Strong |
| Part 3 | Practices and Procedures | Conference and Practice Requirements in Taxation | 71.4% | 83.9% | Strong |
| Part 3 | Specific Areas of Representation | Appealing Revenue Agent Findings | 71.5% | 85.9% | Strong |
| Part 3 | Practices and Procedures | Practice Before the IRS Defined | 71.9% | 83.3% | Strong |
| Part 3 | Filing Process | Advertising Standards in Tax Preparation | 71.9% | 78.8% | Strong |
| Part 3 | Practices and Procedures | Due Diligence Requirements for Tax Professionals | 72.5% | 92.3% | Strong |
| Part 3 | Specific Areas of Representation | Interest Recalculation | 72.8% | 87.4% | Strong |
| Part 3 | Specific Areas of Representation | Tax Resolution Process Steps | 72.8% | 75.8% | Strong |
| Part 3 | Practices and Procedures | Advertising, Solicitation, and Fee Disclosure | 73.0% | 90.1% | Strong |
| Part 3 | Representation before the IRS | Changing or Withdrawing Representation | 73.2% | 84.8% | Strong |
| Part 3 | Specific Areas of Representation | Appeals and EA Representation | 73.8% | 88.1% | Strong |
| Part 3 | Specific Areas of Representation | IRS Investigation Authority | 73.9% | 90.9% | Strong |
| Part 3 | Representation before the IRS | Completing Power of Attorney (Form 2848) | 74.0% | 85.3% | Strong |
| Part 3 | Filing Process | Software Reliance and Review | 74.5% | 85.7% | Directional |
| Part 3 | Specific Areas of Representation | Decedent Representation Basics | 74.6% | 95.1% | Directional |
| Part 3 | Practices and Procedures | Identifying Fraudulent Transactions | 74.7% | 95.3% | Directional |
| Part 3 | Representation before the IRS | Power of Attorney Objectives | 74.8% | 87.4% | Strong |
| Part 3 | Practices and Procedures | IRS Information Furnishing Requirements | 74.8% | 92.8% | Strong |
| Part 3 | Specific Areas of Representation | Offer in Compromise | 75.1% | 86.0% | Strong |
| Part 3 | Specific Areas of Representation | Installment Agreements | 75.3% | 86.1% | Strong |
| Part 3 | Practices and Procedures | IRS Disposition Policies | 75.6% | 93.9% | Directional |
| Part 3 | Specific Areas of Representation | Extension for Time to Pay | 76.2% | 90.3% | Strong |
| Part 3 | Representation before the IRS | Alternate Forms of Power of Attorney | 76.4% | 86.5% | Strong |
| Part 3 | Filing Process | EFIN Revocation Appeal | 76.6% | 92.6% | Directional |
| Part 3 | Specific Areas of Representation | Levy and Property Seizure | 77.2% | 81.8% | Directional |
| Part 3 | Representation before the IRS | IRS Collection Standards | 77.2% | 88.3% | Directional |
| Part 3 | Representation before the IRS | Tax Case Law Overview | 77.3% | 94.6% | Directional |
| Part 3 | Representation before the IRS | Source Material: Authoritative vs Non-authoritative | 77.3% | 98.1% | Directional |
| Part 3 | Specific Areas of Representation | Penalty Abatement and Refund Basis | 77.6% | 90.3% | Directional |
| Part 3 | Specific Areas of Representation | Interest Abatement and Refund Basis | 78.2% | 91.0% | Strong |
| Part 3 | Practices and Procedures | Tax Practice Privileges and Requirements | 78.5% | 87.9% | Strong |
| Part 3 | Specific Areas of Representation | Passport Revocation Criteria | 78.7% | 95.5% | Directional |
| Part 3 | Representation before the IRS | Private Letter Rulings | 78.9% | 92.7% | Strong |
| Part 3 | Practices and Procedures | Engagement Rules for Ex-IRS Personnel | 79.3% | 96.4% | Strong |
| Part 3 | Representation before the IRS | IRS Forms, Instructions, and Publications | 79.3% | 91.4% | Directional |
| Part 3 | Practices and Procedures | Incompetence and Disreputable Conduct | 79.7% | 93.4% | Strong |
| Part 3 | Specific Areas of Representation | Return Entry Verification and Substantiation | 79.7% | 92.1% | Strong |
| Part 3 | Practices and Procedures | Due Diligence in Return Accuracy | 79.9% | 95.6% | Strong |
| Part 3 | Representation before the IRS | Conducting Third-Party Research | 80.0% | 86.8% | Directional |
| Part 3 | Representation before the IRS | Practitioner Competence and Issue Management | 80.1% | 90.0% | Directional |
| Part 3 | Representation before the IRS | Post-Filing Notices and Deadlines | 80.5% | 90.4% | Strong |
| Part 3 | Practices and Procedures | Refund Check Negotiation Guidelines | 80.8% | 90.1% | Strong |
| Part 3 | Representation before the IRS | Legal and Tax Return Documents | 81.1% | 87.9% | Directional |
| Part 3 | Representation before the IRS | Tax Issue Identification | 81.4% | 93.2% | Strong |
| Part 3 | Practices and Procedures | Navigating Conflict of Interest | 81.5% | 94.3% | Strong |
| Part 3 | Representation before the IRS | Criminal Aspects in Tax Practice | 81.9% | 93.5% | Directional |
| Part 3 | Specific Areas of Representation | Tax Account Adjustments and Audit Reconsiderations | 81.9% | 98.9% | Directional |
| Part 3 | Representation before the IRS | Addressing Taxpayer Identity Theft | 82.3% | 91.3% | Directional |
| Part 3 | Representation before the IRS | Handling Third-Party Correspondence | 82.5% | 92.4% | Directional |
| Part 3 | Specific Areas of Representation | Understanding Trust Fund Recovery Penalty | 83.0% | 97.9% | Strong |
| Part 3 | Representation before the IRS | Representation and Conflict of Interest | 83.4% | 84.9% | Strong |
| Part 3 | Representation before the IRS | Supporting Documentation for Businesses | 83.7% | 94.0% | Directional |
| Part 3 | Filing Process | Data Security Guidelines | 83.8% | 97.5% | Strong |
| Part 3 | Representation before the IRS | Tax Avoidance vs. Evasion | 84.0% | 95.3% | Strong |
| Part 3 | Specific Areas of Representation | Amending Returns and Claims for Refund | 84.3% | 87.4% | Strong |
| Part 3 | Specific Areas of Representation | Abatement Request Procedures | 84.6% | 95.4% | Directional |
| Part 3 | Specific Areas of Representation | Collections Statute of Limitations | 85.7% | 93.0% | Strong |
| Part 3 | Representation before the IRS | Tax Return Disclosure Requirements | 86.0% | 91.4% | Directional |
| Part 3 | Specific Areas of Representation | Currently Not Collectible Status Criteria | 86.2% | 96.9% | Directional |
| Part 3 | Practices and Procedures | Correcting Omissions or Errors | 87.2% | 90.6% | Strong |
| Part 3 | Representation before the IRS | Assessing Taxpayer's Ability to Pay | 88.0% | 90.8% | Strong |
| Part 3 | Specific Areas of Representation | Appeals Settlement Function | 88.9% | 94.9% | Strong |
| Part 3 | Practices and Procedures | Practitioner Supervisory Duties | 89.0% | 99.1% | Directional |
| Part 3 | Practices and Procedures | PTIN Requirements for Tax Preparers | 90.1% | 98.8% | Strong |
| Part 3 | Filing Process | Tax Infractions Levels | 90.6% | 98.0% | Directional |
| Part 3 | Filing Process | Miscalculations & Duplicate Entries | 93.4% | 95.1% | Directional |
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.
