Free Enrolled Agent Practice Questions: 3,200+

FreeFellow has 3,229 original enrolled agent practice questions, each with a worked solution. That's 1,247 for Part 1 (Individuals), 1,083 for Part 2 (Businesses) and 899 for Part 3 (Representation, Practices and Procedures). The IRS's published sample questions aren't included in that count. The full original question bank is free with an account, subject to usage limits. Worked solutions, written lessons, mixed practice, and your readiness score stay free.

The SEE format and the free PDFs

Each part is 100 multiple-choice questions in 3.5 hours. Of those, 85 are scored and the other 15 are unscored experimental items you can't identify. Scores run from 200 to 800, and 500 passes. The domestic July 2026 through February 2027 window tests tax law as amended through December 31, 2025, and you can take the parts in any order.

If you're looking for enrolled agent exam questions as a PDF, the IRS posts sample SEE questions and answers for each part in PDF and HTML. The current set reflects the same December 31, 2025 law, and the IRS says none were used on a live exam. Use them to see the format and difficulty.

FreeFellow's PDFs are print-ready formula sheets, free with no signup. There's a Part 1 formula sheet, a Part 2 formula sheet and a Part 3 formula sheet. The practice questions are in the online bank, where each has a worked solution and the readiness tracker shows which blueprint areas need work.

The three parts

Part 1: Individuals (1,247 questions)

Part 1 covers individual tax, including taxpayer data and filing status, income and assets, deductions and credits, tax computation, advising individuals, and specialized returns like estate and gift. Income and assets is 20% of the blueprint, and so is deductions and credits. The Part 1 study guide goes through each area.

Part 2: Businesses (1,083 questions)

Part 2 covers business entities (partnerships, C corporations and S corporations), basis, business income and deductions, and specialized returns for trusts, exempt organizations, retirement plans and farms. Much of it is new to preparers who mostly do 1040s. The Part 2 study guide suggests an order to study it in.

Part 3: Representation, Practices and Procedures (899 questions)

Part 3 is mostly rules and procedure, with little tax math. It covers Circular 230 practice rules, representing taxpayers before the IRS in audits, collections and appeals, and the e-file process. The Part 3 study guide has more on what to focus on.

What's free and how to use it

The free tier includes all 3,229 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 for each part. Timed mock exams, spaced-repetition flashcards, focus practice on weak topics and analytics are in the optional Fellow tier. If you're considering a full Gleim EA course instead, the FreeFellow vs Gleim EA comparison sets out what each one includes.

Common estimates run about 80 hr for Part 1, 100 hr for Part 2 and 50 hr for Part 3, more or less depending on how much of the material you already see at work. Read the lesson for a blueprint area, do a set of questions on it while it's fresh, and note what your misses have in common. In the last two weeks before a sitting, switch to mixed practice so questions come out of order the way they do on exam day, then go back to the weak areas in your notes.

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 a readiness score with no signup.

Frequently Asked Questions

Can I download enrolled agent exam questions as a PDF?

The IRS posts free sample SEE questions for all three parts as PDFs. It says they were never used on a live exam, and the current set reflects tax law through December 31, 2025. FreeFellow's PDFs are formula sheets, one per part. Its practice questions are online, each with a worked solution.

Is there a free enrolled agent practice exam?

Each part has a free 12-question diagnostic that gives you a readiness score with no signup. The full question bank for all three parts is free with an account, subject to usage limits. Timed mock exams, 100 questions in 3.5 hours like the real SEE, are in the optional paid 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. About 85 count toward your score, and about 15 are unscored experimental items you can't identify. Results are scaled from 200 to 800, and 500 passes.

Which part of the enrolled agent exam is hardest?

It depends on your background. If you mostly prepare individual returns, Part 1 will be familiar and Part 2's partnerships, corporations and basis rules may be new. Part 3 has little math and is mostly rules and procedure. The IRS doesn't publish SEE pass rates, so the figures quoted online come from prep providers.

Do these questions match the current SEE tax year?

The SEE is written against a specific tax year, generally the prior calendar year. The domestic July 2026 through February 2027 window tests tax law as amended through December 31, 2025, which is the 2025 tax year. FreeFellow's EA banks use 2025 law too, which matters for anything that depends on thresholds, brackets or phase-outs.

What Enrolled Agent candidates are saying

“I found FreeFellow on an accounting forum on Reddit, and it literally felt like a gift from God when I heard it was free. Like, actually free. I passed my EA exam with flying colors, and I'm definitely using the site for my CFP. Thanks again, Jeff!”

YRG

“Thanks so much, it's amazing. I signed up for the EA and the way it explains things has really clicked for me.”

Ari