Enrolled Agent Practice Exam

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.

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Eligibility Requirements

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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

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

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Source: IRS.GOV

 

Enrolled Agent Exam Breakdown

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Part 1: Individuals

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• 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

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• Business Entities

  • 28 Questions​

• Business Financial Information

  • 39 Questions​

• Specialized Returns & Taxpayers

  • 18 Questions​

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Part 3: Representation | Practices | Procedures

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• Practices & Procedures

  • 25 Questions​

• Representation before the IRS

  • 24 Questions​

• Specific Types of Representation

  • 19 Questions​

• Completion of the Filing Process

  • 17 Questions​

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

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

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• There are 100 questions on each part of the exam

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• 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