Finance credentials · timed practice test · free 25-question / 25-minute diagnostic · IRS
Free IRS Enrolled Agent Practice Test
Free 25-question diagnostic, then $5 for 5 full attempts · no signup
UniPrep2Go's free IRS Enrolled Agent Practice Test is a 25-question, 25-minute timed diagnostic with a free topic report and answer review — no email, no account. The full mock is 120 questions / 120 minutes on the $5 UniPrep2Go Mock Pass (5 attempts on any mock).
The IRS Special Enrollment Examination (SEE) qualifies Enrolled Agents to represent taxpayers before the IRS across individuals, businesses, and representation topics. Since March 1, 2026 the exam is developed and delivered by PSI Services, replacing Prometric.
Official-source aligned. Topic weights, timing, and pass rules follow published Internal Revenue Service (IRS) outlines. Questions are original UniPrep2Go study aids — not leaked official items. Verify on the official site ↗
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- Questions
- 25 free · 120 full
- Time
- 25 min free · 120 min full
- UniPrep2Go readiness target
- 70%
- Domains
- 4
- Exam body
- IRS
- Status
- Live · free 25-question / 25-minute diagnostic
Finance credentials · IRS
IRS Enrolled Agent Practice Test
Free 25-question diagnostic · 25 min · full 120Q on Mock Pass
Sample IRS Enrolled Agent practice questions
These sample items mirror the domains in the timed IRS Enrolled Agent mock. Correct answers and explanations unlock inside the practice session.
Sample 1
An LLC with one individual owner, by default for federal tax, is typically
- A. A C corporation unless it files Form 2553 for S status
- B. A disregarded entity taxed as a sole proprietorship
- C. A partnership filing Form 1065 with one K-1
- D. An S corporation by default for federal tax
Sample 2
When relying on client-provided records, a practitioner under Circular 230 should:
- A. Make reasonable inquiries when facts appear incomplete or inconsistent
- B. Accept any statement without question to speed filing
- C. Fabricate supporting documents if the client forgot them
- D. Ignore red flags because the client bears all preparer penalties alone
Sample 3
When representing a client in an IRS examination, the practitioner should generally:
- A. Sign the original return on the taxpayer's behalf once a Form 2848 is filed
- B. Answer only the IRS correspondence sent to the representative, leaving taxpayer notices aside
- C. Bring a second client's records to show the agent consistent industry practice
- D. Review the power of attorney, understand the scope, and communicate through authorized channels
Sample 4
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?
- A. $3,000 deduction; $9,500 short-term carryover
- B. $3,000 deduction; $5,500 long-term carryover
- C. $8,500 deduction in 2025, with no carryover to 2026
- D. $3,000 deduction; $5,500 short-term carryover
Sample 5
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?
- A. $50,000 deduction; $30,000 carries forward to future years
- B. $50,000 deduction, with the other $30,000 permanently lost
- C. $80,000 deduction, since the cost is below the dollar limit
- D. $80,000 deduction, creating a $30,000 net operating loss
What is the IRS Enrolled Agent exam?
The IRS Special Enrollment Examination (SEE) qualifies Enrolled Agents to represent taxpayers before the IRS across individuals, businesses, and representation topics. Since March 1, 2026 the exam is developed and delivered by PSI Services, replacing Prometric.
Administered by: IRS (delivered by PSI Services since March 1, 2026) (official site ↗)
Official format: Three parts — Individuals; Businesses; Representation, Practices and Procedures — each 100 multiple-choice questions (85 scored, 15 unscored) in 3.5 hours. Scaled score 200–800 with a passing score of 500, which replaced the old 105 on Prometric's 40–130 scale. PSI test centers or online proctoring, $317 per part; the 2026 window runs July 1, 2026 to February 28, 2027. All three parts must be passed within three years.
Who this exam is for
Candidates preparing for IRS Enrolled Agent who want a timed diagnostic with topic-level feedback.
How to prepare
Start with this free timed diagnostic to see which IRS Enrolled Agent domains are weak, then review the published Internal Revenue Service (IRS) outline on the official site and drill missed topics with the linked Anki deck before exam day.
Confirm current fees, eligibility, and scheduling with Internal Revenue Service (IRS) before you book the real exam.
Topic outline
Core domains candidates usually study for IRS Enrolled Agent: Individuals, Businesses, Representation, Practices & procedures.
Individuals
Businesses
Representation
Practices & procedures
About this free IRS Enrolled Agent Practice Test
120-question IRS Enrolled Agent readiness check (free 25-question version) with topic scoring. Use this timed practice test as a baseline before exam day or before drilling the linked Anki deck — start with the free 25-question / 25-minute diagnostic.
Built for: Candidates preparing for IRS Enrolled Agent who want a timed diagnostic with topic-level feedback.
Topics on this practice test: Individuals, Businesses, Representation, Practices & procedures.
- 120 timed multiple-choice questions
- 120-minute pacing target
- UniPrep2Go readiness target: 70% with topic breakdown
- Full answer review after you submit
Your first UniPrep2Go attempt is free: a 25-question timed diagnostic on any exam (Exam or Learn mode, no signup) with the full topic report. Full-length mocks and retakes run on a $5 UniPrep2Go Mock Pass (Gumroad license key): 5 attempts on any mock. After your score, buy the linked Anki deck on Gumroad to drill weak topics with spaced repetition.
Buy IRS Enrolled Agent Anki deck to drill weak topicsIRS Enrolled Agent Practice Test — quick answers
What is the IRS Enrolled Agent exam?
The IRS Special Enrollment Examination (SEE) qualifies Enrolled Agents to represent taxpayers before the IRS across individuals, businesses, and representation topics.
Is this an official IRS Enrolled Agent exam?
No. This UniPrep2Go readiness check is independent practice — not official exam material from IRS.
What is the passing score on the Enrolled Agent exam?
A scaled score of 500 on a 200–800 scale for each part. Passing candidates see only a pass designation; failing candidates see a scaled score between 200 and 500 plus diagnostics. Guides that quote 105 describe the old Prometric scale used before March 2026.
Who delivers the Enrolled Agent exam now?
PSI Services, since March 1, 2026 (previously Prometric). You schedule each part through PSI at a test center or by online proctoring; the fee is $317 per part.
Is there a free IRS Enrolled Agent Practice Test?
Yes — your first UniPrep2Go attempt is free, and it can be this one: a 25-question / 25-minute timed diagnostic drawn by the same topic weights, a 70% readiness target, topic scoring, and a full answer review report. No signup, Exam or Learn mode. The full 120-question / 120-minute mock runs on the $5 UniPrep2Go Mock Pass (5 attempts on any mock).
How many free attempts do I get on this IRS Enrolled Agent Practice Test?
One. Your first UniPrep2Go attempt is free: a 25-question timed diagnostic on any exam (Exam or Learn mode, no signup) with the full topic report. Full-length mocks and retakes run on a $5 UniPrep2Go Mock Pass (Gumroad license key): 5 attempts on any mock. Every attempt ends with the full topic report and answer review — the report itself is never paywalled.
More FAQAdditional format, scoring, and disclaimer questions
- How many questions are on this free IRS Enrolled Agent Practice Test?
- This UniPrep2Go practice test has 120 multiple-choice questions timed against a 120-minute target. The free first attempt is a 25-question / 25-minute diagnostic with the same topic weights; the full session runs on Mock Pass. Mapped to IRS SEE themes (Individuals, Businesses, Representation, Practices). This UniPrep2Go check is 120 questions / 120 minutes / 70% readiness target — not an official three-part SEE sitting (official: 100 questions / 3.5 hours per part, scaled pass 500 on 200–800, delivered by PSI since March 2026). Independent prep — not IRS exam material.
- Why is the free IRS Enrolled Agent Practice Test 25 questions?
- It is a diagnostic: 25 questions drawn by the same topic weights as the full 120-question mock — enough to rank your weakest topics, short enough to finish in 25 minutes in one sitting. With 1–6 questions per topic it is a quick read, not a verdict; for a full-length timed score, run the 120-question / 120-minute mock.
- What do I get for $5?
- The UniPrep2Go Mock Pass: 5 full timed attempts on any UniPrep2Go mock, including the 120-question IRS Enrolled Agent session, in Exam or Learn mode. It is a one-time Gumroad license key that works on any device — no subscription. Every attempt ends with the full topic report and answer review.
- What score do you need on this IRS Enrolled Agent Practice Test?
- The pass target on this practice test is 70%. Your report also breaks down performance by topic so you can see weak areas before the real exam.
- Who should take this IRS Enrolled Agent Practice Test?
- Candidates preparing for IRS Enrolled Agent who want a timed diagnostic with topic-level feedback.
- Where can I take a IRS Enrolled Agent Practice Test online?
- UniPrep2Go hosts the Free IRS Enrolled Agent Practice Test at https://uniprep2go.study/mock-exams/enrolled-agent-readiness-check with a timed runner and full readiness report.
- Is this official exam material?
- No. This is an independent readiness diagnostic from UniPrep2Go. It is not official exam-board material and does not award certification or guarantee a passing score.
- What does the report show after the mock?
- Your report shows a pass/no-pass verdict with explanation, topic diagnosis, pacing notes, full question review with explanations, and a repair plan that links to the paid Anki deck on Gumroad for weak-topic drilling.
- Where do the questions come from?
- Original UniPrep2Go local bank (Wave 3 quality).