Free IRS Enrolled Agent SEE Part 1 (Individuals) Practice Questions
The entire IRS Enrolled Agent Part 1 question bank is free: 1,247 practice questions on individual taxation including filing status, income and assets, deductions and credits, advising the individual taxpayer, and specialized returns. Calibrated to 2025 tax law per the PSI Candidate Information Bulletin. From FreeFellow, where 'free' is in the brand name. Public samples need no signup. The full original question bank is free with an account, subject to usage limits.
1,247 questions6 topics2026 syllabus
Built by Jeffrey Ting, FSA, CFA, who passed thirteen of the hardest finance exams on the first attempt. The full question bank and worked solutions are free forever.
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Sample Questions
Question 1
Easy
The credit for other dependents is:
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Correct Answer: D
Solution
D is correct. The credit for other dependents is nonrefundable and provides up to $500 per eligible dependent before phaseout. It applies to eligible dependents who do not qualify for the child tax credit. See Pub. 17 (2025), chapter 14, and the Instructions for Schedule 8812 (2025), Credit for Other Dependents.
Question 2
Medium
A sole proprietor's qualified business income deduction:
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Correct Answer: D
Solution
The qualified business income deduction is taken after adjusted gross income is determined. It reduces taxable income without changing Schedule C net profit or net earnings subject to self-employment tax. It is available whether the taxpayer itemizes or takes the standard deduction. See IRC §199A, Pub. 334 (2025), the Instructions for Form 8995 (2025), and IRS QBI FAQs, question 18.
Question 3
Hard
The period covered by a single FinCEN Form 114 (FBAR) is:
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Correct Answer: D
Solution
Reports of foreign financial accounts are required for each calendar year in which the reporting threshold is met (31 CFR §1010.306(a)(1)). The FBAR is a Bank Secrecy Act report rather than a tax return, so it is not tied to the filer's tax year; a filer whose income tax return covers a fiscal year still reports account values for the January through December period.
What EA Part 1 candidates are saying
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Free practice questions, worked solutions, and written lessons.
The full original question bank, written solutions, lessons, formula sheet, mixed practice, and readiness tracking for your EA Part 1 prep are free forever. Full access requires a free account and is subject to usage limits. No trial period, no credit card. Become a Fellow ($79/qtr) only if you want mock exams, flashcards, analytics, and a personalized study plan.
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The original question bank, worked solutions, written lessons, mixed practice, and readiness score stay free forever. Full access requires a free account and is subject to usage limits. Fellow adds mock exams, flashcards, analytics, and a personalized study plan.
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1,247 practice questions with detailed solutions
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Timed mock exams with weighted scoring
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Topic-level practice to drill weak areas
Performance analytics by topic and difficulty
Personalized study plan that adapts to your exam date
EA Part 1 uses continuous testing: candidates schedule on demand at a test center rather than waiting for a fixed sitting window. Confirm scheduling details and fees directly with the IRS before registering.
Frequently Asked Questions
How many free EA Part 1 practice questions does FreeFellow have?
FreeFellow currently offers 1247 free EA Part 1 practice questions across 6 topics, each with a detailed step-by-step solution. Questions span three difficulty levels and are aligned to the 2026 syllabus. The question bank is updated regularly.
What EA Part 1 topics are covered?
The questions cover 6 topics: Preliminary Work and Taxpayer Data, Income and Assets, Deductions and Credits, Taxation, Advising the Individual Taxpayer, Specialized Returns for Individuals. Each topic page shows your progress and lets you filter by difficulty level. You can practice by topic to target your weak areas or take mixed-topic practice exams.
How many questions are on the EA Part 1 exam, and how long is it?
The EA Part 1 delivers 100 multiple-choice questions, of which 85 are scored and 15 are unscored pretest items that do not count toward your result (IRS / PSI SEE). Testing time is 3 hours 30 minutes. FreeFellow's EA Part 1 practice questions follow this format, and the free mixed practice draws from the full bank.
What is a passing score on the EA Part 1?
EA Part 1 is graded at scaled score; see the Candidate Information Bulletin (IRS / PSI SEE). FreeFellow's readiness score estimates where you sit against that bar from your own practice history, and it is free.
Is FreeFellow really free for EA Part 1 prep, or is there a catch?
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 original question bank, worked solutions, written lessons, mixed practice, and readiness score stay free forever. Timed mock exams, spaced-repetition flashcards, AI grading on supported exams (5 attempts a day), performance analytics, and a personalized study plan. Practice and grading usage limits apply.
What does the $79 Fellow tier unlock for EA Part 1?
Fellow is $39 per month or $79 per quarter, per exam family (USD). Fellow Plus is $49 per month, $99 per quarter, or $199 per year, per exam family (USD). Every annual plan is Fellow Plus. Fellow adds timed mock exams with weighted scoring that match the real exam blueprint, spaced-repetition flashcards built on memory science from cognitive psychology, topic-level practice to drill weak areas, performance analytics broken down by topic and difficulty, and a personalized study plan that adapts to your exam date. Everything else (questions, solutions, lessons) stays free.
How does FreeFellow compare to Gleim, Surgent, or Hock International on price?
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 original question bank, worked solutions, and written lessons stay free forever. Fellow is $39 per month or $79 per quarter, per exam family (USD). See https://freefellow.org/pricing for package prices and coverage.
How should I use FreeFellow to study for EA Part 1?
Start with topic-based practice to identify weak areas. As your exam date approaches, switch to timed practice exams under realistic conditions. If you want pacing tools (mock exams, analytics, a study plan) and long-term retention aids (spaced-repetition flashcards), become a Fellow.
What is the EA Part 1 pass rate?
The EA Part 1 pass rate is approximately 58%, based on the most recent published statistics (the 2024-2025 window, the last with published rates; PSI has not yet released figures for the 2026-27 cycle). Part 1 (Individuals) currently has the lowest pass rate of the three parts.
What is the EA Part 1 exam format?
Each part of the IRS Special Enrollment Examination (SEE) is a 3.5-hour computer-based test with 100 multiple-choice questions (85 scored + 15 experimental), split into three sections with two optional 10-minute breaks. Exams are administered by PSI Services, in person at PSI test centers in the U.S. or by remote proctoring (international candidates test remotely only). Scores are reported on a 200-800 scale, with 500 required to pass.
How many hours should I study for the IRS Enrolled Agent exam?
PSI and most prep providers recommend 50 to 100 study hours per part, with Part 2 (Businesses) typically requiring the most time due to entity taxation breadth. Candidates with prior tax-preparation experience often need 40-60 hours per part; those new to tax law may need 100-150 hours per part. Consistent study over 8-12 weeks per part is more effective than cramming.
What are the eligibility requirements to become an Enrolled Agent?
To become an Enrolled Agent you must (a) obtain a PTIN from the IRS, (b) pass all three parts of the SEE within a three-year window, and (c) pass an IRS suitability check (tax-compliance and background review). There are no formal education or work-experience prerequisites, the EA designation is open to anyone who passes the exam and clears suitability.
What tax year does the IRS Enrolled Agent exam test?
The SEE testing window runs July through February each year. For the current July 2026 - February 2027 window, the exam tests "law amended through December 31, 2025" per the PSI Candidate Information Bulletin. Questions referring to "the current tax year" mean calendar year 2025. Legislation enacted after December 31, 2025 (including 2026 OBBBA values) does not appear on the 2026-2027 exam.
What is Treasury Department Circular 230?
Circular 230 is the Treasury regulation governing practice before the IRS. It defines who may represent taxpayers (Enrolled Agents, CPAs, attorneys), specifies due-diligence and competence standards (§10.22, §10.35, §10.37), and lists prohibited conduct (§10.51). Part 3 of the SEE covers Circular 230 in depth, practice scope, written-advice rules, conflicts of interest, and the censure / suspension / disbarment sanctions ladder.
What calculator is allowed on the IRS Enrolled Agent exam?
The SEE provides an on-screen calculator in the testing software, and that is the only calculator allowed. Personal calculators are not permitted under PSI, in person or remote (Prometric previously allowed a handheld four-function model). Confirm current rules in the latest PSI Candidate Information Bulletin.
How do I retake an IRS Enrolled Agent exam I failed?
You may attempt each SEE part up to four times per testing window (July-February). After four attempts in a single window, you must wait until the next window opens. There is no fee waiver for retakes, each attempt costs the standard $317 fee. If you do not pass all three parts within three years from the date you passed your first part, you must retake the part(s) that have aged out.
EA vs CPA, what is the difference?
An Enrolled Agent is a federally-licensed tax practitioner authorized to represent taxpayers before all administrative levels of the IRS (audit, collections, appeals). A CPA is a state-licensed accountant who can represent clients before the IRS but whose primary credential covers a broader scope including auditing, attestation, and management services. EAs are tax specialists; CPAs are full-service accounting professionals. EAs cost less to obtain ($317 × 3 parts plus PTIN fee) and require no degree, while CPAs require 150 college credits, 1-2 years experience, and four exam sections.
What is FreeFellow's relationship with the IRS or PSI?
FreeFellow is not affiliated with, endorsed by, or approved by the Internal Revenue Service, the Treasury Department, or PSI Services. The Enrolled Agent designation is a federal credential under Treasury Department Circular 230, not a trademarked private credential. FreeFellow questions and lessons are independently authored to align with the published PSI Candidate Information Bulletin and the Internal Revenue Code as amended through December 31, 2025.
About FreeFellow
Jeffrey Ting
FSA, CFA · Founder
FreeFellow was built by Jeffrey Ting, a credentialed actuary and CFA charterholder who has passed thirteen of the hardest exams in finance, all on his first attempt. He paid four-figure prep fees along the way.
So he started writing his own questions, then lessons, then mock exams, until it grew into a full prep platform covering 40 exams with more than 47,000 original practice questions.
01
Cost shouldn't decide who gets in.
A CFA charter, a CPA license, an actuarial credential. Each opens a real career, but prep fees add to the cost of getting there. FreeFellow keeps its original question bank and written lessons free so you can study even if a paid course is out of reach.
02
Free should mean free.
The original question bank, the worked solutions, the topic lessons, mixed practice, and your readiness score stay free, forever. Full access needs a free account, and practice usage limits apply. Fellow adds AI grading on supported exams, spaced-repetition flashcards, full-length mock exams, analytics, and a study plan that adapts to your progress.
All 1,247 EA Part 1 questions, worked solutions, and lessons are free. 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.
