Enrolled Agent Exam Sample Questions: Part 1 Individuals

Written by Vicky Sarin, CA (INSEAD), Founder of Eduyush. Original questions are Eduyush's own; verbatim items are reproduced from the IRS SEE sample set (public domain).

Part 1 Exam Format & How to Use These Questions

Part 1 (Individuals) has 100 multiple-choice questions — 85 scored and 15 unscored experimental you can't identify — in 3.5 hours. Questions come in three formats: a direct question, an incomplete sentence, and an "all of the following except" narrative. The 85 scored questions are spread across six domains in roughly this weighting:

Most questions below are original Eduyush practice questions testing the same law the exam tests; a few are verbatim official IRS samples (labelled), so you can see exactly how the IRS phrases them. For the full official set, see the IRS SEE sample questions page.

Domain 1 — Preliminary Work with Taxpayer Data Questions

Q1. Maria is unmarried at year end and paid 70% of the cost of keeping up her home. Her dependent mother, whom she can claim, lives in her own apartment across town. Can Maria file as Head of Household?

A. No — a qualifying person must live in Maria's home for more than half the year
B. Yes — a dependent parent does not have to live with the taxpayer to qualify
C. No — Head of Household requires a qualifying child, not a parent
D. Yes, but only if the mother lives with Maria for at least one month

Show answer & explanation

Answer: B. A dependent parent is the exception to the "must live with you" rule. If Maria paid more than half the cost of keeping up her parent's main home, she qualifies for Head of Household even though her mother lives elsewhere.
Eduyush original question · Head of Household rules, Publication 501.

Q2. Raj's wife died in 2023. He has not remarried and maintains a home for himself and his dependent child. For tax years 2024 and 2025, which filing status may Raj generally use?

A. Single
B. Married Filing Jointly for both years
C. Qualifying Surviving Spouse, if he meets the tests
D. Head of Household for the year of death only

Show answer & explanation

Answer: C. A widow(er) with a dependent child who hasn't remarried may use Qualifying Surviving Spouse for the two years after the year of death — getting joint tax rates and the highest standard deduction (it is not a joint return). The year of death itself can still be filed MFJ.
Eduyush original question · IRC §2(a); Publication 501.

Q3. A taxpayer wants to claim an unrelated friend as a qualifying relative dependent. One requirement is that the friend's gross income for the year must be:

A. Zero
B. Below the annual gross-income threshold (2025: $5,200)
C. Below $20,000
D. Irrelevant — only support matters

Show answer & explanation

Answer: B. A qualifying relative must have gross income under the annual threshold ($5,200 for 2025), and the taxpayer must provide more than half their support, among other tests.
Eduyush original question · IRC §152(d); Publication 501.

Q4. (Official IRS sample — verbatim) A taxpayer has a dependent they cannot claim for the Child Tax Credit. That dependent may still qualify the taxpayer for which $500 credit?

A. The Alternative Minimum Tax Credit
B. The State and Local Income Tax Credit
C. The Credit for Other Dependents
D. The Credit for Foreign Dependents

Show answer & explanation

Answer: C. The Credit for Other Dependents is a $500 nonrefundable credit for dependents who don't qualify for the Child Tax Credit.
Official IRS sample question (verbatim, public domain) · IRC §24(h)(4); Publication 17.

Domain 2 — Income and Assets Questions

Q5. For a dividend to be a "qualified dividend" taxed at the lower capital-gains rates, the shareholder must, among other things:

A. Hold the stock for at least five years
B. Meet a holding-period test (generally more than 60 days in the 121-day period around the ex-dividend date)
C. Receive the dividend from a tax-exempt entity
D. Reinvest the dividend automatically

Show answer & explanation

Answer: B. Qualified dividends require the stock to be held more than 60 days during the 121-day period beginning 60 days before the ex-dividend date, and to be paid by a U.S. or qualified foreign corporation. They're taxed at 0%, 15% or 20%.
Eduyush original question · IRC §1(h)(11); Publication 550.

Q6. A taxpayer receives a capital gain distribution from a mutual fund (a regulated investment company). How is it reported?

A. As ordinary income, regardless of how long the fund held the assets
B. Always as a long-term capital gain
C. As tax-exempt income
D. As a return of capital that is never taxable

Show answer & explanation

Answer: B. Capital gain distributions from a RIC (mutual fund) or REIT are always reported as long-term capital gains, regardless of how long the investor held the fund shares.
Eduyush original question · IRC §852(b)(3); Publication 550.

Q7. An attorney accepts a painting from a client as full payment for legal services. For tax purposes, the attorney:

A. Has no income — property is not income
B. Includes the painting's fair market value in gross income
C. Includes only the client's original cost
D. Defers income until the painting is sold

Show answer & explanation

Answer: B. Property received in exchange for services is taxable at its fair market value in the year received.
Eduyush original question · IRC §61; Publication 525.

Q8. (Official IRS sample — verbatim) A 62-year-old married taxpayer files Married Filing Separately and lived apart from the spouse for the entire year. What is the base amount for computing taxable Social Security benefits?

A. Zero
B. $9,000
C. $25,000
D. $32,000

Show answer & explanation

Answer: C. An MFS taxpayer who lived apart from their spouse all year uses the $25,000 base amount; if they lived together at any time, the base is $0.
Official IRS sample question (verbatim, public domain) · IRC §86(c); Publication 915.

Domain 3 — Deductions and Credits Questions

Q9. A taxpayer wants to make a traditional IRA contribution for tax year 2025. What is the deadline?

A. 31 December 2025
B. The unextended due date of the 2025 return (generally 15 April 2026)
C. The extended due date (15 October 2026)
D. Any time before the taxpayer turns 70½

Show answer & explanation

Answer: B. IRA contributions for a year can be made up to the unextended return due date — generally 15 April of the following year (extensions don't extend this). There's no age limit, but the taxpayer must have earned income.
Eduyush original question · IRC §219; Publication 590-A.

Q10. A taxpayer is an active participant in their employer's 401(k) and has modified AGI above the applicable limit. The effect on their traditional IRA contribution is:

A. They cannot contribute to a traditional IRA at all
B. The contribution is allowed but the deduction is reduced or eliminated
C. The contribution becomes fully tax-free
D. They must convert it to a Roth IRA

Show answer & explanation

Answer: B. Being covered by an employer plan with MAGI over the limit doesn't stop the contribution — it limits the deduction (it may become partly or fully nondeductible).
Eduyush original question · IRC §219(g); Publication 590-A.

Q11. To qualify to contribute to a Health Savings Account (HSA), an individual must — among other things:

A. Be enrolled in Medicare
B. Be covered by a high-deductible health plan, have no other disqualifying coverage, not be on Medicare, and not be a dependent
C. Itemise deductions
D. Be self-employed

Show answer & explanation

Answer: B. HSA eligibility requires HDHP coverage, no other disqualifying coverage, not being enrolled in Medicare, and not being claimable as someone's dependent. The deduction is available even if you don't itemise.
Eduyush original question · IRC §223; Publication 969.

Q12. (Official IRS sample — verbatim) For medical expenses to be deductible as an itemized deduction, the expense must exceed what percentage of AGI?

A. 2.0%
B. 7.5%
C. 10%
D. Medical expenses are no longer deductible

Show answer & explanation

Answer: B. Only unreimbursed medical expenses above 7.5% of AGI are deductible.
Official IRS sample question (verbatim, public domain) · IRC §213; Publication 502.

Domain 4 — Taxation Questions

Q13. A single taxpayer has $230,000 of Medicare wages and no other income. The 0.9% Additional Medicare Tax applies to:

A. 1.45% of all $230,000
B. 0.9% on the $30,000 of wages above $200,000
C. 3.8% of net investment income
D. 0.9% on all $230,000

Show answer & explanation

Answer: B. The 0.9% Additional Medicare Tax applies only to wages/SE income above the threshold — $200,000 (single), $250,000 (MFJ), $125,000 (MFS). Here it applies to the $30,000 above $200,000. These thresholds are not inflation-indexed.
Eduyush original question · IRC §3101(b)(2); Form 8959.

Q14. A 15-year-old has $4,000 of unearned income (interest and dividends) and no earned income. Under the "kiddie tax," the portion above the annual threshold is generally:

A. Tax-free because the child is a minor
B. Taxed at the child's parent's marginal rate
C. Taxed at a flat 10%
D. Reported only on the parent's return in all cases

Show answer & explanation

Answer: B. A child's net unearned income above the annual threshold is taxed at the parent's marginal rate under the kiddie tax (it can be reported on Form 8615 or, if eligible, on the parent's return via Form 8814).
Eduyush original question · IRC §1(g); Form 8615.

Q15. (Official IRS sample — verbatim) Which statement is correct regarding Form 8995, Qualified Business Income Deduction — Simplified Computation?

A. Corporations complete Form 8995 on corporate returns
B. Taxpayers receive Form 8995 from the IRS if eligible
C. A single individual with QBI whose taxable income doesn't exceed the threshold uses Form 8995
D. A partnership attaches Form 8995 to its return

Show answer & explanation

Answer: C. Form 8995 is the simplified QBI computation for individuals at or below the taxable-income threshold.
Official IRS sample question (verbatim, public domain) · IRC §199A; Form 8995 instructions.

Domain 5 — Advising the Individual Taxpayer Questions

Q16. To avoid an underpayment penalty, an individual generally must pay — via withholding and estimated payments — at least:

A. 100% of the current year's tax, no exceptions
B. 90% of the current-year tax, or 100% of the prior-year tax (110% if prior-year AGI exceeded $150,000), whichever is smaller
C. 80% of the current-year tax
D. Exactly the prior-year tax in four equal instalments

Show answer & explanation

Answer: B. The safe harbour is the smaller of 90% of the current-year tax or 100% of the prior-year tax — rising to 110% of prior-year tax if prior-year AGI was over $150,000.
Eduyush original question · IRC §6654; Form 2210.

Q17. A client discovers an error on a return filed two years ago. To claim a refund, they must generally file an amended return (Form 1040-X) within:

A. 1 year of the original filing
B. 3 years of filing the original return, or 2 years of paying the tax, whichever is later
C. 5 years, no exceptions
D. Any time — there is no limit for refunds

Show answer & explanation

Answer: B. The refund statute is generally the later of three years from filing the original return or two years from paying the tax.
Eduyush original question · IRC §6511; Form 1040-X instructions.

Q18. (Official IRS sample — verbatim) A sole proprietor makes these payments. What total must be reported on Form 1099-NEC? Incorporated law firm $600; sign painter $800; web designer $500; incorporated janitorial company $800; Consultant A $1,000; Consultant B $500; Consultant C $400.

A. $1,400
B. $1,600
C. $2,000
D. $2,400

Show answer & explanation

Answer: D — $2,400.

Which payees require a 1099-NEC (2025 $600 threshold).

Payee	Amount	1099-NEC?	Reason
Incorporated law firm	$600	Yes	Legal services — reportable even to a corporation
Sign painter	$800	Yes	Total ≥ $600
Web designer	$500	No	Under $600
Incorporated janitorial co.	$800	No	Corporation exception (not legal services)
Consultant A	$1,000	Yes	Total ≥ $600
Consultant B	$500	No	Under $600
Consultant C	$400	No	Under $600

$600 + $800 + $1,000 = $2,400. Note: incorporated law firms still receive a 1099-NEC for legal services — an exception to the corporation rule.
Official IRS sample question (verbatim, public domain) · 1099-NEC instructions; Publication 15-A.

Domain 6 — Specialised Returns for Individuals Questions

Q19. A married couple wants to give cash to their adult child without using any lifetime exemption. By electing gift-splitting, the most they can give that child gift-tax-free in 2025 (per the annual exclusion) is:

A. $19,000
B. $38,000
C. $13,990,000
D. Unlimited

Show answer & explanation

Answer: B. The 2025 annual gift-tax exclusion is $19,000 per donor, per donee. A married couple electing to split gifts can give a single donee up to $38,000 with no gift tax and no use of lifetime exemption.
Eduyush original question · IRC §2503(b), §2513; Form 709.

Q20. Which statement correctly distinguishes Form 8938 from the FBAR (FinCEN Form 114)?

A. They are the same form filed twice
B. Form 8938 is attached to the income tax return; the FBAR is filed separately with FinCEN, and filing one does not satisfy the other
C. The FBAR is attached to the tax return; Form 8938 is filed with FinCEN
D. Only one of them ever needs to be filed

Show answer & explanation

Answer: B. Form 8938 is filed with the income tax return; the FBAR is filed separately and electronically with FinCEN. They have different thresholds, and filing one does not relieve you of the other.
Eduyush original question · IRC §6038D (Form 8938); 31 C.F.R. §1010.350 (FBAR).

Q21. (Official IRS sample — verbatim) Which is true regarding the Report of Foreign Bank and Financial Accounts (FBAR)?

A. FinCEN Form 114 (FBAR) is filed online with the Financial Crimes Enforcement Network
B. The FBAR due date is generally July 15
C. The FBAR is filed with the individual income tax return
D. FinCEN won't grant an automatic extension if you miss the due date

Show answer & explanation

Answer: A. FinCEN Form 114 is filed electronically with FinCEN, separately from the tax return. Option B is wrong — the FBAR is due April 15, with an automatic extension to October 15 (no request needed).
Official IRS sample question (verbatim, public domain) · 31 C.F.R. §1010.350(b); Publication 54.

From Practice Questions to Exam-Ready

These 21 questions show you the format and the level — but Part 1 has the lowest pass rate of the three (around 58%), and the exam rewards repeated, targeted practice across all six domains. That's exactly what an AI-based platform does better than a static page. Surgent EA Review, available via Eduyush, runs on adaptive A.S.A.P. technology that diagnoses your weakest domain and feeds you questions from a 2,000+ MCQ bank until you've closed the gap — so you don't waste time re-drilling what you already know. Its ReadySCORE mirrors the real exam and tells you, with high accuracy, the score you'd get if you sat today.

EA Part 1 Practice Questions — FAQs

Are these real EA exam questions?

Most are original Eduyush practice questions written to the same tax law the exam tests; a few are official IRS sample questions (clearly labelled). No one can publish live exam questions — these mirror the format and difficulty so you practise realistically.

How many questions are on EA Part 1?

100 multiple-choice questions — 85 scored and 15 unscored experimental — in 3.5 hours, across six domains of individual taxation.

What tax year does the exam test?

The July 2026 – February 2027 testing window tests federal tax law as of 31 December 2025 (tax year 2025). Each new window updates to the prior calendar year's law.

Is Part 1 the hardest part of the EA exam?

It has the lowest pass rate of the three (around 58%), largely because it's the broadest. Give it the most study time. See the full EA pass-rate breakdown.

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