Free IRS Enrolled Agent Practice Test

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.

1. Sample 1

   If a practitioner discovers a material error on a prior-year client return they prepared, Circular 230 generally expects:

   • A. Prompt advice to the client about the error and consequences of non-correction
   • B. Silence because prior years are closed forever
   • C. Automatic amendment without telling the client
   • D. Reporting the client to media before any client contact

2. Sample 2

   The passive activity loss rules for rental real estate may allow up to $25,000 of losses against nonpassive income when:

   • A. The property is a personal vacation home used one week per year only
   • B. The taxpayer actively participates and MAGI is below phase-out thresholds (with other requirements)
   • C. The taxpayer never inspects or manages the rental
   • D. The taxpayer is a real estate professional in every case without a separate test

3. Sample 3

   To petition the U.S. Tax Court after receiving a statutory notice of deficiency, the taxpayer generally must file within:

   • A. 90 days from the date the notice was mailed (not including extensions for payment alone)
   • B. Three years from the original return due date regardless of notice
   • C. Thirty days with automatic extension if they call the IRS
   • D. Only after paying the full proposed tax in full as a prerequisite in every case

4. Sample 4

   Section 199A Qualified Business Income deduction limitations may reduce the benefit when:

   • A. The taxpayer uses the standard deduction on Form 1040
   • B. Taxable income exceeds thresholds and the business is a specified service trade or business (SSTB) without exceptions
   • C. The taxpayer files Form 1040 on time
   • D. The entity is a sole proprietorship by definition alone

5. Sample 5

   A small business using the cash method of accounting generally recognizes income when:

   • A. An invoice is mailed regardless of payment
   • B. Payment is actually or constructively received
   • C. The fiscal year ends on June 30 by IRS mandate
   • D. Accrual entries are required for all inventory businesses without exception

What is the IRS Enrolled Agent exam?

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

IRS Enrolled Agent Practice Test — quick answers

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