Free IRS Enrolled Agent SEE Part 1 (Individuals) Practice Questions
The entire IRS Enrolled Agent Part 1 question bank is free: 1,086 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. No trial, no signup to browse, no credit card.
1,086 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 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.
Question 2
Medium
For 2025, which statement about the OBBBA no-tax-on-tips deduction is correct?
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Correct Answer: A
Solution
The tips deduction phases out once modified AGI exceeds $150,000 single / $300,000 MFJ. It is NOT an itemized deduction (it is claimed on Schedule 1-A whether or not the taxpayer itemizes), a married taxpayer must file jointly to claim it, and it is capped at $25,000 (a self-employed taxpayer is further limited to net income from the tipped trade, not unlimited).
Question 3
Hard
Under SECURE 2.0, what is the required beginning date age for traditional IRA distributions for a taxpayer who was born in 1960?
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Correct Answer: A
Solution
SECURE 2.0 (signed December 29, 2022) amended IRC §401(a)(9)(C) to set the required beginning date age at 73 for individuals reaching age 73 in 2023 through 2032 (born 1951 through 1959) and 75 for individuals born in 1960 or later. A taxpayer born in 1960 must begin RMDs by April 1 of the year after attaining age 75.
What EA Part 1 candidates are saying
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Others charge $1,000+. FreeFellow gives you the 70% you need to pass for free.
The full question bank, written solutions, lessons, formula sheet, mixed practice, and readiness tracking for your EA Part 1 prep are free forever. No trial period, no credit card. Become a Fellow ($79/qtr) only if you want mock exams, flashcards, analytics, and a personalized study plan.
What's Free, and What Fellow Unlocks
The 70% of EA Part 1 prep you actually need to pass (questions, solutions, lessons, mixed practice) is free forever. The remaining 30% (mocks, flashcards, analytics, study plan) unlocks when you become a Fellow. Use the free tier as long as you like.
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1,086 practice questions with detailed solutions
Mixed practice sessions across all topics
Formula sheet and reference materials
Readiness tracking with pass-probability estimates
No paywalls on questions · no trial period · no credit card
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Fellow unlock
$39 / mo · $79 / qtr per track · $199 / yr as Fellow Plus
Timed mock exams with weighted scoring
Spaced-repetition flashcards backed by memory science
Topic-level practice to drill weak areas
Performance analytics by topic and difficulty
Personalized study plan that adapts to your exam date
How FreeFellow Compares
Per-exam pricing across the major prep providers. The FreeFellow core (questions, solutions, lessons) is free forever. The optional Fellow tier is $79 per quarter, a small fraction of what traditional providers charge.
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$600–$1,200
Surgent EA Review
$300–$700
Traditional providers bundle prep into a single up-front fee. FreeFellow keeps the question bank and lessons free forever and charges only for deeper study tools (mocks, flashcards, analytics). All numbers are competitor list prices as of 2026.
Everything You Need to Pass
The free tier covers what most candidates need to pass. Fellow ($79/qtr) adds the pacing tools.
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1,086+ Practice QuestionsFREE
Every question includes a detailed, step-by-step solution.
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 1086 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 / Prometric 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 / Prometric 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?
No catch. The 70% of EA Part 1 prep you actually need to pass is free forever: the full question bank of 1086 practice questions, detailed solutions on every question, mixed practice, the formula sheet, and readiness tracking. No trial period, no credit card. The remaining 30% (timed mock exams, flashcards with spaced repetition, performance analytics, and a personalized study plan) unlocks when you become a Fellow.
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?
Traditional EA Part 1 prep providers charge $200 to $3,500 for a single exam, paid upfront. FreeFellow keeps the question bank, written solutions, and lessons free forever. The optional Fellow tier is $79 per quarter (a small fraction of what the big providers charge) and adds mock exams, flashcards, analytics, and a study plan. You can pass EA Part 1 entirely on the free tier.
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. The free tier gives you everything you need to build mastery; 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 passed thirteen of the hardest exams in finance on the first attempt, and paid four-figure prep fees for every one. The learning itself was always free. The price was a moat.
So he started writing his own questions, then lessons, then mock exams, until it grew into a full prep platform covering 40 finance credentials with more than 45,000 original practice questions. The name says exactly what it is: the question bank is free, and Fellow is what you become once you pass.
01
Cost shouldn't decide who gets in.
The exam is a fair gate. A four-figure prep course is not. FreeFellow takes the second gate down, so the exam is the only one left.
02
Free should mean free.
No trial clock, no email gate, no credit card. The question bank, worked solutions, lessons, and readiness score stay free, and they are enough to pass.
03
Built by someone who sat where you sit.
He paid for the big-name courses, found nothing he respected, and built the prep he wished had existed. Not a marketing team that has never sat an exam.
All 1,086 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.
