Part 1
Individuals
Income, deductions, credits, property transactions, and individual returns.
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See a real question
Every answer, explained and cited
This is an actual question from Part 1, Unit 1 — free, no sign-up. Answer it and the rule appears immediately, with the section you can check it against.
For 2025, a person generally cannot be claimed as a taxpayer’s qualifying relative if that person’s gross income is at least:
A. $5,200. ✓
B. $13,500.
C. $2,700.
D. $15,750.
Correct. The qualifying relative gross income test threshold for 2025 is $5,200
(up from $5,050 for 2024). Gross income for this test excludes tax-exempt income such as
nontaxable Social Security benefits.
IRC §152(d)(1)(B); Pub 501 (2025)
Verify every answer yourself
Explanations point to the IRC section, IRS Publication, or form instruction — so you can check the source and trust your own judgment, no instructor required.
Original, exam-style questions
Written from primary sources for the tax year currently tested. No recycled content from other banks.
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The Exam
The three parts of the SEE
The IRS Special Enrollment Examination has three parts. Study each one on its own or work through all three.
Part 2
Businesses
Entities, methods, income, deductions, property, partnerships, corporations, and specialized business returns.
Part 3
Representation, Practices & Procedures
Circular 230 practice, preparers, representation, examination, appeals, collections, and filing.
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Why trust the answers
Anyone can write a question. Almost nobody checks one.
A question bank is worth exactly what its answer key is worth, and checking a key costs far more than writing one. Here is what we actually do about that.
1,384
Part 1 questions read against the law. Every one answered blind by a reviewer working without the key, then argued against the Code, the regulations and IRS guidance before that key was allowed to stand.
38
Defects that audit found — in our own questions. Fourteen were wrong answers. All 38 are now corrected against a primary source or deleted outright.
7
Item-writing faults we rewrite against. Parts 1 and 2 have been through it completely: no answer that gives itself away by being the longest, no invented terms, no question that tests reading speed instead of tax.
0
Coin-flip answers left in Part 1. Two options never give the same figure and differ only in the sentence attached, so getting the tax right is never followed by a guess.
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FAQ
Questions, answered
Where can I find free Enrolled Agent exam questions?
Right here. Enrolled Agent Center gives away 737 free Enrolled Agent exam questions across all three parts of the SEE — 278 in Part 1, 269 in Part 2 and 190 in Part 3 — each with a full explanation that cites the Code section, regulation or IRS publication it rests on. Another 48 per part can be worked through with no account at all.
What is the SEE?
The Special Enrollment Examination is the IRS's three-part test to become an Enrolled Agent, a federally authorized tax practitioner with unlimited rights to represent taxpayers before the IRS.
Are the questions original?
Yes. Every question is written in-house from primary sources, the Internal Revenue Code, Treasury regulations, IRS Publications, and form instructions. We never copy from other review courses.
Which tax year do the questions cover?
The current SEE testing window, kept up to date as the IRS releases new figures and as the law changes.
Can I try it before paying?
Yes. Several units in each part are free forever, including full explanations and scoring.