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Free EA exam practice by part

Answer five questions adapted from current IRS examples, get immediate explanations, and follow every answer back to its official reference.

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Free question guides

Each guide is a standalone, indexable practice page with the answer, explanation, and IRS reference.

Part 1

Education Credit Filing Status

Two taxpayers married on November 30. That same year, the husband enrolled in an accredited college to further his career and subsequently.

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Part 1

Scholarships and Education Credit Expenses

A taxpayer claims a full-time college student under age 24 as a dependent. Tuition is $8,000, room and board is $4,000, and the student.

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Part 1

Reconciling Form 1095-A

Which statement is correct regarding Form 1095-A, Health Insurance Marketplace Statement?

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Part 1

Form 8995 Eligibility

Which statement is correct regarding Form 8995, Qualified Business Income Deduction Simplified Computation?

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Part 1

Lawful Presence and the Premium Tax Credit

Which statement is true regarding the premium tax credit?

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Part 2

Accumulated Earnings Tax Interest

Which statement is correct regarding the accumulated earnings tax on a corporation?

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Part 2

S Corporation Shareholder Limit

What is the maximum number of shareholders a corporation may have to be eligible to elect S corporation treatment?

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Part 2

S Corporation Shareholder Eligibility

Which statement is correct regarding a corporation electing S corporation status?

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Part 2

S Corporation Basis Increases

An S corporation stockholder's basis is generally increased by which item?

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Part 2

S Corporation Cancellation of Debt

Which statement is correct about cancellation of debt income for an S corporation?

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Part 3

Circular 230 Disreputable Conduct

Under Treasury Department Circular No. 230, which action is incompetence or disreputable conduct?

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Part 3

Circular 230 Sanctions

Which statement from Circular 230 is correct regarding sanctions against an enrolled agent?

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Part 3

Form 2848 Future Tax Years

How many future years will the IRS record to the Centralized Authorization File at a taxpayer's request after receiving a valid Form 2848?

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Part 3

Form 8821 Representation Authority

A taxpayer signs Form 8821 authorizing an enrolled agent to receive confidential tax information for an appeal. What is correct about the.

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Part 3

Earned Income Credit Due Diligence Records

To meet due diligence requirements for the Earned Income Credit Worksheet and Form 8867, which statement is true?

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