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Enrolled Agent Practice Exam

Questions that simulate the topics & difficulty of the Special Enrollment Exam

Be Prepared for

Tax Preparation 

"Great to see a study guide that actually mirrored the actual test. Valuable find for this exam." Scott P.

IRS Guides

Part 1 - Individuals

Part 2 - Businesses

IRS 1.jpg

Outline Part 1's (Individuals) Topics

2 Full Enrolled Agent Practice Exams

Detailed Answers to Each Test Question


IRS 2.jpg

Outline Part 2's (Businesses) Topics

2 Full Enrolled Agent Practice Exams

Detailed Answers to Each Test Question


Hardcopy Options Takes You to Amazon

Hardcopy Options Takes You to Amazon

Part 3 - Representation | Practices | Procedures

All 3 Parts in 1 Book

Best Value

Enrolled Part 3.jpg

Outline of Part 3's Topics

2 Full Enrolled Agent Practice Exams

Detailed Answers to Each Test Question


Enrolled All.jpg

Outline Parts 1, 2, and 3 of Exam

2 Exams for Each Section of the Enrolled Agent Test

Detailed Answers to Each Test Question


Be as prepared as possible for the Special Enrollment Exam with these comprehensive guides of part 1, 2, and 3 of the exam.


Each guide contains 200 Enrolled Agent Questions, which is the equivalent of 2 exams! Along with each question is a detailed explanation of the correct answer.

To maximize your preparation, we've proportionally divided the questions as they appear on the exam. This allows you to accurately test your knowledge within the time frame of the exam.

Your career as an Enrolled Agent is near... Let Bova Books get you there!

IRS Questions

  Found Inside:  Enrolled Agent Example Questions

Question 1

What is the maximum amount from a qualified 529 Plan per beneficiary which may be used to pay for grades K-12

(A). $5000 per year

(B). $5000 in total

(C). $10,000 per year

(D). $10,000 in total



A 529 Plan allows for tax-free withdrawals  for qualified edu expenses. Payments made for k-12 expenses have a max of 10K per year / per beneficiary.

Question 1

(Hover Mouse to Reveal)



Bsis is determined by the cost it takes to acquire property unless it is inherited or gifted.

Question 2

(Hover Mouse to Reveal)


Start-up costs and organizational costs over $5000 must be amortized over a period of 15 years.

Question 3

(Hover Mouse to Reveal)



For Medicare taxes, the share is split evenly between employer & employee at 1.45% .

1.45% of $150,000 is $2175 

Question 4

(Hover Mouse to Reveal)

Colleagues Working in Office

About the S.E.E

An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.

Eligibility Requirements

  1. Obtain a Preparer Tax Identification Number;

  2. Apply to take the Special Enrollment Examination (SEE);

  3. Achieve passing scores on all 3 parts of the SEE;*

  4. Apply for enrollment; and

  5. Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities; and criminal background

*Certain former IRS employees, by virtue of past technical experience, may be exempt from the exam requirement.

Source: IRS.GOV


Enrolled Agent Exam Breakdown

Part 1: Individuals

  • Preliminary Work & Taxpayer Data

    • 17 Questions​

  • Income and Assets

    • 21 Questions​

  • Deductions and Credits

    • 21 Questions​

  • Taxation and Advice

    • 14 Questions​

  • Specialized Returns for Individuals

    • 12 Questions​


Part 2: Businesses

  • Business Entities

    • 28 Questions​

  • Business Financial Information

    • 39 Questions​

  • Specialized Returns & Taxpayers

    • 18 Questions​

Part 3: Representation | Practices | Procedures

  • Practices & Procedures

    • 25 Questions​

  • Representation before the IRS

    • 24 Questions​

  • Specific Types of Representation

    • 19 Questions​

  • Completion of the Filing Process

    • 17 Questions​

Test Breakdown (Applies to Each Part)

  • The examination is multiple-choice, and you get 210 minutes (3.5 hours) for the exam not including pre-exam activities.

  • Be sure to answer every question since there is no penalty for guessing.

  • There are 100 questions on each part of the exam

  • 15 of the questions are not scored, however, you will not know which these are so answer all of them as if they are real

Guide Options




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