Professional & Trading
IRS Enrolled Agent (SEE) Prep — 120 Flashcards
120 IRS SEE cards across Individuals, Businesses, Representation, and Practices — plus a 120-question Enrolled Agent readiness check (free 25-question version) for topic scoring.
One-time purchase · .apkg for Anki (desktop, AnkiMobile, AnkiDroid) · instant download via Gumroad
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29 people have purchased this deck. Recent UniPrep2Go checkout activity — not an official exam board figure.
Free practice test
Free IRS Enrolled Agent Practice Test 2026 | 25Q Free
IRS Enrolled Agent knowledge diagnostic — 120-question timed check (free 25-question version) with topic scoring and a readiness report before you buy the deck. It checks what you know; it is not a copy of the official exam format.
Take the free 25-question diagnosticSample cards
The IRS sends written notice of examination of Dana's 2024 return. Sixty days later her EA, Omar, files an amended return claiming a refund and wants to bill 20% of the refund. Under Circular 230, is that fee allowed?
Correct: (b) Yes, the claim is filed within 120 days of the exam notice Section 10.27 generally bars contingent fees but allows them for services tied to an IRS examination, including an amended return or refund claim filed within 120 days after the taxpayer receives written notice of the examination. Omar filed on day 60, inside that window.
Jordan, a single filer, sells stock in 2025 for a $4,000 long-term capital gain and a $12,500 short-term capital loss, with no other capital transactions. How is the net loss treated?
Correct: (c) $3,000 deduction; $5,500 short-term carryover Net the gain against the loss: $12,500 − $4,000 = $8,500 net short-term loss. Individuals deduct up to $3,000 of net capital loss against ordinary income each year, so $8,500 − $3,000 = $5,500 carries forward and keeps its short-term character.
Maya, a sole proprietor with no wages or other business income, buys $80,000 of equipment and elects Section 179 for the full cost. Her business income before the deduction is $50,000. What is the result?
Correct: (d) $50,000 deduction; $30,000 carries forward to future years Section 179 is limited to taxable income from the taxpayer's active trades or businesses, including wages. Maya's limit is her $50,000 of business income, so she deducts $50,000; the disallowed $30,000 carries forward indefinitely, subject to the same limit in later years.
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Get 120-Card IRS Enrolled Agent Deck — $11 USDProduct facts
- Cards
- 120
- Coverage
- Individuals; Businesses; Representation; Practices & procedures
- Format
- .apkg
- Price
- $11 USD
- Checkout
- Gumroad
- Exam cycle
- Current exam cycle
- Delivery
- Digital .apkg through Gumroad (instant download)
Coverage by exam topic
| Topic | Exam weight | Cards |
|---|---|---|
| Individuals | Diagnostic topic (equal mock share — not official domain weight) | 30 |
| Businesses | Diagnostic topic (equal mock share — not official domain weight) | 30 |
| Representation | Diagnostic topic (equal mock share — not official domain weight) | 30 |
| Practices & procedures | Diagnostic topic (equal mock share — not official domain weight) | 30 |
More about IRS Enrolled AgentStudy tips, positioning, and how this deck compares
Enrolled Agent Anki flashcards
SEE Part 1–3 themes in one ownable deck: individuals (income, deductions, credits), businesses (entities, payroll themes), representation before the IRS, and practices & procedures. Pair with the free Enrolled Agent readiness check for timed topic scoring before you schedule with PSI — independent prep, not IRS material.
Built for: Candidates preparing for the IRS Enrolled Agent pathway who want spaced repetition after a free timed readiness check.
Covers: Individuals; Businesses; Representation; Practices & procedures.
- Spaced-repetition flashcards
- 120 exam-focused flashcards
- Topic coverage table and samples on this page
- Linked 120-question practice test (free 25-question version)
How this deck compares
120 cards for IRS Enrolled Agent matches the current individuals; businesses; representation; practices & procedures in the coverage table — sized for daily review, not maximum download size. Start with the 120-question IRS Enrolled Agent practice test (free 25-question version), then drill weak rows from the table.
| Approach | Typical size | Tradeoffs |
|---|---|---|
| Free community decks | 1,000–3,000 |
|
| Budget mega-packs | 1,000+ |
|
| This deck | 120 exam-focused flashcards |
|
IRS Enrolled Agent study guide
What is inside
120 MCQ cards mapped to IRS Special Enrollment Examination (SEE) themes: Individuals, Businesses, Representation, and Practices & procedures. Cards force tax-year judgment and Circular 230-style representation boundaries — not a generic “tax trivia” dump. Pair with the 120-question timed Enrolled Agent readiness check (free 25-question version) for topic scoring.
Plan with the free EA mock
**Start:** Take the [free Enrolled Agent readiness check](/mock-exams/enrolled-agent-readiness-check) under quiet conditions. **Then:** 15–20 Anki cards/day on your weakest SEE part. **Before your PSI sitting:** re-sit a short timed block on failed topics only; keep IRS/PSI candidate bulletin timing separate from this diagnostic.
Pitfalls this deck targets
Candidates grind Part 1 (Individuals) and skip Representation/Practices, confuse EA with CPA exam content, or memorize numbers without reading fact patterns. Cards isolate those near-miss traps.
What this does not replace
IRS SEE registration, official study materials, or the three-part SEE delivered by PSI Services (since March 2026). Independent prep — not IRS material.
FAQ
What should I study first for IRS Enrolled Agent?
Take the 120-question IRS Enrolled Agent practice test (free 25-question version) on UniPrep2Go, note weak topic scores, then drill those sections with this deck's 120 items. EA candidates drill SEE domain cards after a free timed readiness check so Representation and Practices get equal weight to Individuals.
Is there a free IRS Enrolled Agent practice test?
Yes — Free IRS Enrolled Agent Practice Test 2026 | 25Q Free at https://uniprep2go.study/mock-exams/enrolled-agent-readiness-check. The IRS Enrolled Agent mock has 120 timed questions, topic scoring, and a remediation plan tied to this deck. Your first UniPrep2Go mock, including this IRS Enrolled Agent one, is a free 25-question timed diagnostic (any exam, Exam or Learn mode, no signup); full-length mocks and retakes run on the $5 UniPrep2Go Mock Pass — 5 attempts on any mock.
Is this official IRS Enrolled Agent exam material?
No. Independent UniPrep2Go study aid — not affiliated with or endorsed by IRS.
More questions (1)
Is this official exam material?
No. Independent UniPrep2Go study aid — not affiliated with or endorsed by IRS.
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Last reviewed: August 6, 2026.