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Free EA practice PDFs

60 multiple-choice questions with answers and explanations. Get all 3 PDFs in one email. Work through the questions at your own pace, on screen or on paper.

EA Part 1 actual PDF coverEA Part 2 actual PDF coverEA Part 3 actual PDF cover

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Individuals. Businesses. Representation.

EA Part 1: 19 pages · EA Part 2: 19 pages · EA Part 3: 19 pages

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The actual topics and question mix

The three PDFs contain 60 distinct MCQs, with 20 in each part. These charts count questions in the files. They are sample coverage, not official exam weights or a full mock exam.

EA Part 1

Actual sample questions · bar scale 0-20

Topics in the EA Part 1 PDF
TopicQuestions
Preliminary Work and Taxpayer Data4
Income and Assets4
Deductions and Credits3
Taxation3
Advising the Individual Taxpayer3
Specialized Returns and Taxpayers3
Total20
EA Part 2

Actual sample questions · bar scale 0-20

Topics in the EA Part 2 PDF
TopicQuestions
Business Entities6
Business Tax Preparation8
Specialized Returns and Taxpayers6
Total20
EA Part 3

Actual sample questions · bar scale 0-20

Topics in the EA Part 3 PDF
TopicQuestions
Practices and Procedures5
Representation Before the IRS5
Specific Types of Representation5
Completion of the Filing Process5
Total20

Read an explained question from each PDF

These questions appear on page 2 of their respective PDFs, with answers beginning on page 12.

EA Part 1 · Preliminary Work and Taxpayer Data

Which figure serves as the statutory limit on the allowable self-employed health insurance deduction reported on Schedule 1 (Form 1040)?

  1. A.Gross receipts from the trade or business
  2. B.Net earnings from the trade or business
  3. C.Gross profit before business expenses
  4. D.Total gross income from all sources
Show answer and explanation

Answer: B

The deduction is limited by earned income from the business under which the plan is established, with the applicable self-employment-tax and retirement-plan adjustments.

EA Part 2 · Business Entities

An individual transfers appreciated real estate to an existing corporation solely in exchange for 25% of its stock in a standalone transaction. How is this transfer treated for federal income tax purposes?

  1. A.As a tax-deferred like-kind exchange
  2. B.As a fully taxable exchange
  3. C.As a fully nontaxable exchange
  4. D.As an ordinary dividend distribution
Show answer and explanation

Answer: B

Section 351 requires control immediately after the exchange. A sole transferor holding only 25% after this standalone exchange does not meet the control test.

EA Part 3 · Practices and Procedures

Which circumstance may qualify an enrolled agent for an administrative waiver of mandatory continuing education requirements?

  1. A.Relocation of primary tax practice
  2. B.Failure to receive renewal notices
  3. C.Severe business financial hardship
  4. D.Active military deployment
Show answer and explanation

Answer: D

Documented active military service may support an administrative continuing education waiver. A waiver must be requested and granted; it is not automatic.

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  2. 02

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Use the official blueprint guide for full topic coverage and the 90-day plan to schedule your next part.

Take a look inside

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20 questions in every PDF. Answers included.

EA Part 1 PDF cover

EA Part 1

Part 1

20 MCQs · Answers & explanations · 19 pages

EA Part 2 PDF cover

EA Part 2

Part 2

20 MCQs · Answers & explanations · 19 pages

EA Part 3 PDF cover

EA Part 3

Part 3

20 MCQs · Answers & explanations · 19 pages

Original practice material from MiloPrep. These are sample questions, not a full mock exam or official exam questions.

More free EA packs

EA Part 1EA Part 2EA Part 3

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