IRS Special Enrollment Exam

Master every facet of tax preparation, representation, and IRS procedures tested on the Special Enrollment Exam. Our guide replicates the official blueprint – two 100-question practice exams per section, in-depth answer walkthroughs, and a clear content roadmap – to help you zero in on what matters most.

Part 1 - Individuals

Part 1 includes a comprehensive outline of individual tax topics and two 100-question practice exams, each with full answer explanations. It’s designed to deepen your understanding of individual tax preparation and representation.

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Part 2 - Businesses

This section provides a content outline for business tax topics and two 100-question practice tests with detailed rationales. It prepares you for the exam’s business segment by reinforcing critical concepts and calculations.

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Part 3 - Representation | Practices | Procedures

Covering IRS procedures and ethics, Part 3 offers a topic outline and two 100-question practice exams with complete answer breakdowns. You’ll gain practical insight into representation rules and procedural standards.

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All 3 Parts in 1 Book

This all-in-one edition bundles Parts 1, 2, and 3 in a single volume with two practice exams per section and detailed answer rationales. It’s the ultimate resource for mastering every facet of the Special Enrollment Exam.

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Practice 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

(C.) 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.

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Question 3

What is the time period over which the amortizable amount of start-up deductions must be distributed?

(A). 2 Years

(B). 5 Years

(C). 10 Years

(D). 15 Years

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

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Question 2

All of the scenarios listed below use the cost of acquisition to determine the basis of assets except:

(A). Purchase of a Vehicle

(B). Inheritance of Property

(C). Renovated Home

(D). Acquisition of Copyright

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

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Question 4

An employee makes $150,000 in the tax year. What is the employer's share of the Medicare tax?

(A). $1927.05

(B). $2175

(C). $3854.10

(D). $4350

(B.) For Medicare taxes, the share is split evenly between employer & employee at 1.45%. 1.45% of $150,000 is $2175.

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IRS Special Enrollment Exam Prep Features

With our IRS Special Enrollment Exam prep materials, you’ll have every resource required to master the exam:

Comprehensive outline of all three exam parts, covering Individuals, Businesses, and Representation/Practices & Procedures
Six full-length practice exams (100 questions each) matching the exam’s structure and difficulty, with detailed explanations for every answer
Topic-proportional question distribution that mirrors actual exam weightings for realistic practice
Glossary of essential Enrolled Agent terms for instant clarity
Quick-reference section highlighting key regulations, procedures, and calculation formulas for last-minute review

Available in print and PDF formats, this guide is your all-in-one resource for efficient, targeted exam prep and lasting career success.