10 free, exam-style Enrolled Agent (EA) practice questions with answers and explanations. No signup required. Work through them below, then take the full free EA practice test to study every exam domain.
The EA exam has 300 questions and runs 10 hours 30 minutes.
These 10 free EA questions are organized by exam domain, so you can see how each part of the Enrolled Agent blueprint is tested. Reveal the answer and explanation under each question.
A single taxpayer has taxable income of $150,000 (below the threshold) and QBI of $80,000 from a sole proprietorship. The business is not a specified service trade or business. What is the QBI deduction?
Correct answer: D - $16,000
A married couple filing jointly has MAGI of $300,000 and net investment income of $80,000. What is their NIIT liability?
Correct answer: A - $1,900 (3.8% × $50,000 excess over $250,000 threshold)
A taxpayer converted $30,000 from a Traditional IRA to a Roth IRA two years ago. The taxpayer is age 45 and wants to withdraw the $30,000 converted amount. What is the tax consequence?
Correct answer: C - The $30,000 is not subject to income tax but IS subject to the 10% early withdrawal penalty because the 5-year rule has not been met
A partner contributes equipment with a basis of $20,000 and FMV of $50,000, subject to a $15,000 liability that the partnership assumes. The partner receives a 25% interest. What is the partner's outside basis?
Correct answer: B - $8,750
An S corporation shareholder has stock basis of $12,000 and debt basis of $8,000 (from a direct loan to the corporation). The shareholder's share of loss is $25,000. How much of the loss can be deducted?
Correct answer: C - $20,000 (stock basis + debt basis)
A business purchased equipment for $50,000 and claimed $30,000 in depreciation. The equipment is sold for $45,000. The adjusted basis is $20,000. How much §1245 ordinary income is recognized?
Correct answer: A - $25,000
Under §10.21, when a practitioner learns of a client's omission on a filed return, is the practitioner required to notify the IRS?
Correct answer: D - No, the practitioner must advise the client but is NOT required to notify the IRS
Under §10.27, contingent fees are generally prohibited for practitioners. In which of the following situations IS a contingent fee permitted?
Correct answer: B - Representing a client in an IRS examination or audit
The PRIMARY difference between Form 2848 and Form 8821 is that:
Correct answer: C - Form 2848 authorizes representation; Form 8821 authorizes only access to tax information
The PRIMARY difference between a CDP hearing and a CAP hearing is that CAP:
Correct answer: A - Does NOT provide the right to appeal to Tax Court and does NOT suspend collection activity
The EA exam also covers these domains. Drill them in the full free practice test:
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