Free IRS Enrolled Agent SEE Part 1 (Individuals) Practice Questions
IRS Enrolled Agent Part 1 covers individual taxation: filing status and identifying information, income and assets, deductions and credits, advising the individual taxpayer, and specialized returns including estate, gift, and international information reporting. Practice 686 questions calibrated to 2025 tax law per the PSI Candidate Information Bulletin.
686 Questions
6 Topics
3 Difficulty Levels
2026 Syllabus
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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. Every lesson ships with AI-narrated audio, and every constructed-response item has a copy-to-AI prompt builder for your own ChatGPT or Claude. Become a Fellow ($59/qtr) only if you want mock exams, flashcards, analytics, AI essay grading, and a personalized study plan.
Everything You Need to Pass
The free tier covers what most candidates need to pass. Fellow ($59/qtr) adds the pacing tools.
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686+ Practice QuestionsFREE
Every question includes a detailed, step-by-step solution.
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Mixed PracticeFREE
Cross-topic sessions to keep recall sharp.
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Readiness TrackingFREE
Pass-probability estimate that sharpens with every session.
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Copy-to-AI Essay PromptsFREE
Structured prompts you paste into your own ChatGPT or Claude for self-graded essay feedback.
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Flashcards & Spaced RepetitionFELLOW
SM-2 review cards for long-term retention.
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Timed Mock ExamsFELLOW
Full-length practice exams weighted to the real blueprint.
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AI Grading for EssaysFELLOW
Instant AI-graded feedback on constructed-response essays using the official rubric.
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Performance AnalyticsFELLOW
Topic-by-topic mastery breakdown with difficulty mix.
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Personalized Study PlanFELLOW
Adapts to your exam date and weakest topics.
What's Free — and What Fellow Unlocks
The 70% of EA Part 1 prep you actually need to pass — questions, solutions, lessons, mixed practice, AI-narrated audio, copy-to-AI essay prompts — is free forever. The remaining 30% (mocks, flashcards, analytics, study plan, AI essay grading) unlocks when you become a Fellow. Use the free tier as long as you like.
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Free forever
$0 · no credit card
686 practice questions with detailed solutions
Copy-to-AI essay prompts for your own ChatGPT or Claude
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
$59 / qtr · $149 / yr per track
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
AI grading for constructed-response essays vs the official rubric
Personalized study plan that adapts to your exam date
How We Compare Save 90%+
Per-exam pricing across the major prep providers. The FreeFellow core (questions, solutions, lessons) is free forever — the optional Fellow tier is $59 per quarter, roughly 1/20th of what traditional providers charge.
FreeFellow core free
$0 · Fellow $59/qtr
Gleim EA Review
$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.
Sample Questions
Question 1
Easy
Which statement best describes income in respect of a decedent (IRD) under IRC §691?
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Correct Answer: C
Solution
IRC §691(a) defines IRD as items of gross income to which the decedent had a right at death that are not properly includable in income for the period ending with the decedent's death under the decedent's method of accounting. Common examples include accrued but uncollected wages, accrued bond interest, unpaid commissions, and traditional IRA balances. IRD retains its character (e.g., capital gain remains capital gain).
Question 2
Medium
Which of the following is NOT a "qualified adoption expense" for purposes of the §23 adoption credit?
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Correct Answer: B
Solution
IRC §23(d)(1)(B) expressly excludes from "qualified adoption expenses" amounts paid in connection with a surrogate parenting arrangement, expenses for adopting the spouse's child, expenses paid using funds from a federal/state/local program, expenses violating state or federal law, and reimbursed expenses. Adoption fees, court costs, attorney fees, and reasonable travel (including meals and lodging) directly related to the legal adoption are qualified per §23(d)(1)(A). See Form 8839 instructions.
Question 3
Hard
Which of the following items is reportable on Form 8938 (Statement of Specified Foreign Financial Assets) but is NOT reportable on FinCEN Form 114 (FBAR)?
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Correct Answer: C
Solution
FBAR (under 31 CFR 1010.350) is account-based: it reaches financial accounts maintained at foreign financial institutions. Directly held foreign stock or other securities — held in certificated form by the taxpayer rather than through any custodian — are not 'accounts' and therefore are outside the FBAR regime. Form 8938, by contrast, reaches 'specified foreign financial assets' under IRC §6038D, a defined set that expressly includes stock or securities issued by a non-U.S. person and held for investment, even when not held through a custodial account. A foreign-bank deposit account and a foreign-brokerage account both appear on FBAR (and on Form 8938 if the thresholds are met). Foreign stock held inside a U.S. brokerage account is generally reported on neither form, because the custodian is a U.S. financial institution.
How many free EA Part 1 practice questions does FreeFellow have?
FreeFellow currently offers 686 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.
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 686 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 $59 Fellow tier unlock for EA Part 1?
Fellow ($59 per quarter or $149 per year, per track) unlocks four things on top of the free tier: 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 $59 per quarter (about 1/20th 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 70-80%, based on PSI/IRS-published statistics. Part 2 (Businesses) is widely regarded as the most challenging section. The IRS publishes pass-rate statistics annually after the testing window closes.
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). Exams are administered by PSI Services at PSI testing centers. Scores range from 40 to 130 (scaled to a 200-800 reporting scale), with 105 (or 500 scaled) 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?
PSI permits a basic non-programmable calculator on the SEE. The on-screen calculator provided by the testing software is sufficient for most candidates; you can also bring your own basic four-function calculator. Programmable, financial, and graphing calculators are not allowed. 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.
FreeFellow is an AI-native exam prep platform for actuarial (SOA & CAS), CFA, CFP, CPA, CAIA, and securities licensing candidates — built around modern AI as a core capability rather than as a bolt-on. Every lesson ships with AI-narrated audio. Every constructed-response item has a copy-to-AI prompt builder so candidates can paste their answer into their own ChatGPT or Claude for self-graded feedback. Fellow members get instant AI grading on essays against the official rubric (currently CFA Level III, expanding to other essay-bearing sections).
The 70% you need to pass — question bank, written solutions, lessons, formula sheet, mixed practice, readiness tracking — is free forever, with no trial period and no credit card. Become a Fellow ($59/quarter or $149/year per track) to unlock mock exams, flashcards with spaced repetition, performance analytics, AI essay grading, and a personalized study plan.