Can I download enrolled agent exam questions as a PDF?

Two free, legitimate PDF sources exist. The IRS publishes sample SEE questions for all three parts as PDFs on irs.gov; they have never appeared on a real exam and the current set reflects tax law through December 31, 2025. FreeFellow publishes a downloadable formula sheet PDF for each part. The 2,643-question bank itself is online rather than PDF because every question carries a step-by-step solution and per-choice notes that a static PDF cannot deliver.

Is there a free enrolled agent practice exam?

The entire FreeFellow bank for all three SEE parts is free to browse and practice with full solutions, and each part has a free 12-question diagnostic that scores your readiness instantly, no signup. Timed mock exams built to the 85-scored-question structure of each part are part of the optional Fellow tier.

How many questions are on the enrolled agent exam?

Each of the three SEE parts is 100 multiple-choice questions with a 3.5-hour time limit. Roughly 85 count toward your score and about 15 are unscored experimental items you cannot identify. Results are reported on a scale from 40 to 130, and 105 passes.

Which part of the enrolled agent exam is hardest?

Part 2 (Businesses) is generally reported as the toughest, with pass rates often landing in roughly the 55 to 65 percent range. Part 3 (Representation) is the highest-passing, often quoted in roughly the 70 to 90 percent range. The IRS does not publish one fixed rate per year, so treat all of these as ranges rather than promises.

Do these questions match the current SEE tax year?

The SEE is written against a specific tax year, generally the prior calendar year; the May 2026 through February 2027 window tests the earlier year's law and inflation-adjusted figures. FreeFellow's EA banks are maintained against the covered tax year, which matters for anything that hinges on thresholds, brackets, or phase-outs.

Free Enrolled Agent Practice Questions: 2,643-Question Bank

Free Enrolled Agent Practice Questions for 2026

The Special Enrollment Examination (SEE) is three separate 100-question exams, and FreeFellow's entire enrolled agent question bank, 2,643 practice questions across all three parts, is free with step-by-step solutions: 782 for Part 1 (Individuals), 991 for Part 2 (Businesses), and 870 for Part 3 (Representation, Practices and Procedures). No trial, no question cap, no signup required to browse.

Passing all three parts is mostly a volume game played against the IRS blueprint. The material is wide, detail-heavy, and anchored to a specific tax year rather than conceptually deep. The candidates who pass on the first attempt are usually the ones who worked enough questions to have seen every recurring trap before exam day.

The SEE at a Glance

100 multiple-choice questions per part, 3.5 hours each
About 85 questions are scored; roughly 15 are unscored experimental items you cannot identify, so answer everything as if it counts
Scaled scoring from 40 to 130, with 105 to pass; you get a pass or fail result at the test center
Administered by PSI for the IRS (PSI took over the exam from Prometric in March 2026)
Written against a specific tax year: the May 2026 through February 2027 window tests the prior year's law and inflation-adjusted figures

Each part stands alone. You can sit them in any order, and failing one does not touch the ones you have already passed.

Enrolled Agent Exam Questions in PDF Form

A lot of candidates search for enrolled agent exam questions as a PDF. There are two free, legitimate PDF sources worth knowing about, plus one honest caveat about PDFs in general.

The IRS publishes official sample questions. Each SEE part has a set of sample test questions posted on irs.gov in PDF and HTML form. Two things to know before you print them: the IRS states these questions have never been used on any current or prior SEE, and the current set reflects tax law through December 31, 2025. They are useful for calibrating format and difficulty, not for volume.

FreeFellow's formula sheets are downloadable PDFs. One per part, print-ready, free, no signup: the Part 1 formula sheet, the Part 2 formula sheet, and the Part 3 formula sheet.

The question bank itself is online rather than a PDF download, and that is deliberate. Every question carries a step-by-step solution and per-choice notes explaining why each wrong answer is wrong, and the readiness tracker tells you which blueprint areas are dragging your score. A static PDF cannot do either.

Part 1: Individuals (782 Free Questions)

Part 1 covers filing status and dependency, income and assets, deductions and credits, individual tax computation, advising taxpayers, and specialized individual returns. Income and Assets plus Deductions and Credits together are about a third of the scored exam, so that is where the marginal hour of study pays most. Most candidates start here because the material overlaps with returns they already touch. The Part 1 study guide has the blueprint breakdown and a six to eight week plan.

Part 2: Businesses (991 Free Questions)

Part 2 is generally reported as the toughest of the three, with pass rates often landing in roughly the 55 to 65 percent range. Entity taxation is the reason: partnerships, C and S corporations, basis, and business deductions are thin ground for preparers who live in 1040s. It carries the largest free bank, 991 questions, because it needs the most drilling. The Part 2 study guide covers the blueprint and sequencing.

Part 3: Representation, Practices and Procedures (870 Free Questions)

Part 3 is the highest-passing part, often quoted in roughly the 70 to 90 percent range, and the least tax-math-heavy: Circular 230 practice rules, representation before the IRS, e-file requirements, and procedure. High pass rates breed complacency, and the candidates who fail Part 3 are usually the ones who treated it as a formality. The Part 3 study guide is the antidote.

What Is Free and What Is Not

The free tier includes all 2,643 questions with step-by-step solutions, written lessons for every part, mixed practice, the three formula-sheet PDFs, readiness tracking, and a free 12-question diagnostic per part. Timed mock exams, spaced-repetition flashcards, topic drilling, and performance analytics are part of the optional Fellow tier.

How to Use the Bank

Most candidates spend somewhere between 40 and 80 hours per part, depending on how much of the material they already touch at work. A simple sequence that holds up: read the lesson for a blueprint area, work a set of questions on it while it is fresh, and log what your misses have in common. In the final two weeks before a sitting, shift to mixed practice so questions arrive out of order the way they do on exam day, then re-run the weak areas from your miss log.

Start Practicing

Open the Part 1, Part 2, or Part 3 bank and start with the area you know least. Or take the free Part 1 diagnostic for an instant readiness score, no signup required.