A companion to taxear.com

Practice the Enrolled Agent exam on the questions TaxEar already wrote

Every one of TaxEar's 360 reference pages ends with original questions. They stay free on their pages. What this product adds is the exam around them: timed, mixed-part sittings drawn across the whole outline, scoring by domain, a record of your weak areas, and a link from every question back to the page that teaches the rule.

Multiple-choice: 1,374
Recall drills: 1,013
Topics: 360
Access: 12 months

Pricing

One purchase per part, or all three. Access runs twelve months from purchase, on any device you sign in on, and includes every question added to that part during the year. Prices before sales tax; Stripe works that out at checkout. Full refund within 14 days, no questions asked.

Part 1: Individuals

428 multiple-choice · 523 drills · 120 topics
Part 2: Businesses

357 multiple-choice · 490 drills · 119 topics
Part 3: Representation, Practices and Procedures

589 multiple-choice · 0 drills · 121 topics
All three parts

1,374 multiple-choice · 1,013 drills · the whole outline

What it does

Exam mode. 25, 50 or 100 questions, drawn in proportion across the domains of the parts you choose, with an optional clock set to the real exam's pace of 2.1 minutes a question. Flag questions, come back, submit, and see every answer with its reason as the page gives it and a link to the page that states the rule. A few dozen Part 3 items give the letter and the citation only; the page is the explanation for those.
Recall drills. An open question, your own answer in your head, then the worked answer from the page. Mark it got or missed. Parts 1 and 2 test themselves this way on TaxEar as well as by multiple choice, and it is closer to how the rules are actually used.
Weak areas. Every attempt scores by domain and rolls up on your account page, so the next sitting can target the domain that needs it.
The page behind every question. Each item links to the TaxEar page that states the rule, cites its authority, and shows when it was verified. Nothing here is an orphaned fact.

Try three

The same questions, the same explanations, no sign-in.

SEE 3.3.1.c · Part 3
An offer is submitted and the IRS neither accepts nor rejects it. It is deemed accepted:

After 12 months
After 24 months from submission, excluding specified periods
After 24 months from the last correspondence
Never; silence is not acceptance

Answer: B. IRC § 7122(f) deems an unanswered offer accepted once the statutory period has run from the date of submission, excluding any time during which the liability is the subject of specified proceedings — the clock runs from submission, not from the last correspondence. Read the rule: Offer in compromise: grounds, payment terms, and the 24-month rule

SEE 1.1.1.c · Part 1
Under the substantial presence test, which combination of facts, by itself, is sufficient to make a non-citizen a resident alien for the current year (absent an exception)?

Present in the U.S. for 20 days in the current year and 200 days in the prior year
Present in the U.S. for 40 days in the current year, with a weighted three-year total (current year plus one-third of the prior year plus one-sixth of the year before that) of at least 183 days
Present in the U.S. for any number of days in the current year, as long as the taxpayer holds a valid visa
Present in the U.S. for 100 days in the current year only, regardless of prior years

Answer: B. The substantial presence test requires at least 31 days of presence in the current year AND a weighted total of at least 183 days across the current year (full weight), the prior year (one-third weight), and the year before that (one-sixth weight). A bare 20-day current-year count fails the 31-day threshold outright, no matter the weighted total. Read the rule: Residency status and/or citizenship (e.g., citizen, visas, green cards, resident alien or non-resident alien, ITIN)

SEE 2.1.1.a · Part 2 · recall drill
When is a calendar-year sole proprietorship's business return due?

There is none. A sole proprietorship files no return of its own; the business results are reported on schedules to the owner's individual return and follow the individual due date. The 15 March date in IRC § 6072(b) applies to partnerships and S corporations. Read the rule: Sole proprietorships

Where the questions come from

Every item was written by TaxEar's editor for the page it sits on, under the same rule that governs the reference site: nothing is reproduced or adapted from any commercial study guide or question bank. The bank is regenerated from the pages on every release, so when a page changes, its questions change with it. All three parts are complete in multiple-choice form, and Parts 1 and 2 keep their recall drills as well.

TaxEar Study is not affiliated with, endorsed by, or reviewed by the IRS or its testing vendor, and it is not a promise of a pass. It is practice, cited.