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EA Practice Questions
Enrolled Agent
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View all →- Schedule CMediumPart 1A taxpayer reports 4,500 dollars of income from occasional weekend photography. The activity has no business bank account, no website, no growth strategy, and is described by the taxpayer as primarily enjoyable. Where should the income be reported?
- Self-Employment TaxMediumPart 1A taxpayer has Schedule C net profit of 50,000 dollars in 2024. What is the approximate self-employment tax?
- Schedule CHardPart 1A taxpayer's ceramics activity had losses of 3,000, 2,800, and 2,500 dollars over three years but maintains separate books, attends craft fairs, has a written business plan, and shows annually growing revenue. The Section 183(d) presumption does not yet apply. Which classification is most appropriate?
- Hobby LossEasyPart 1For federal returns in tax year 2024, can hobby expenses be deducted to the extent of hobby income?
- Schedule SEMediumPart 1A Schedule C net profit of 800 dollars is reported. Is the taxpayer required to file Schedule SE?
- QBI DeductionHardPart 1A client has 60,000 dollars of net income from an activity. Whether the activity is treated as a Schedule C trade or business versus a hobby most directly affects which of the following beyond the deductibility of expenses?
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Part 1 — Individuals
143 questions
A taxpayer reports 4,500 dollars of income from occasional weekend photography. The activity has no business bank account, no website, no growth strategy, and is described by the taxpayer as primarily enjoyable. Where should the income be reported?
A taxpayer has Schedule C net profit of 50,000 dollars in 2024. What is the approximate self-employment tax?
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Part 2 — Businesses
40 questions
Which Part 2 topic do EA candidates most frequently underestimate?
Which item is generally reported on Form 941?
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Part 3 — Representation, Practices & Procedures
51 questions
For Part 3 of the EA exam, which study approach is most effective?
Which statement best distinguishes Form 2848 from Form 8821?
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Topics Covered
Accepted versus rejected e-fileAccount ResolutionAmended ReturnsApplication updatesAudit response scopeAuthorizationsBarter IncomeBasisBusiness ExpensesBusiness Returns - DocumentationBusiness Returns - Employment TaxesBusiness Returns - Expense ClassificationBusiness Returns - ReconciliationBusiness Returns - S Corporation WagesCapital GainsCircular 230CompetenceComplaint formsCompliance WindowCompromised EFINCredit elect reconciliationCredits for Taxes PaidDecedent estate exceptionDecedent-owned trust exceptionDeduction ClassificationDependent IncomeDependentsDepreciationEFIN sharingElectronic FilingEmployment TaxesEmployment Taxes - Schedule REmployment Taxes - Third-Party ArrangementsEntity ClassificationEstimated TaxEstimated Tax PaymentsEvidence for recovery calculationEvidence preservationExam CalendarExam StrategyExam TechniqueException versus waiverExtensionsFamily TransfersFiling ComplianceFiling ObligationsFiling RequirementsForeign-Owned LLCForm 1040 FilingForm 1040-XForm 1041-ES thresholdForm 1041-T distinctionForm 1120Form 5472Form 8606Form 8879Form 8919Form SS-8Form W-4Form W-8BENGhost preparer indicatorsGift TaxGross IncomeGross Income and ComplianceGuaranteed PaymentsHobby LossHousehold Employee ClassificationHousehold Employment TaxesIRA BasisIRS Account TranscriptsIRS CorrespondenceIRS Fraud ReportingIRS NoticesIRS ProcedureIRS Refund ProcedureIRS Reporting FormsIdentity ProtectionIdentity TheftIncome PhaseoutsIncome tax versus sales tax deductionIndividual Income Tax - Carryforward ItemsIndividual Income Tax - Cash EquivalencyIndividual Income Tax - Compensation ValuationIndividual Income Tax - Constructive ReceiptIndividual Income Tax - Deferred CompensationIndividual Income Tax - Expense AllocationIndividual Income Tax - Filing StatusIndividual Income Tax - Gross IncomeIndividual Income Tax - Information ReturnsIndividual Income Tax - Interest and BasisIndividual Income Tax - Marital StatusIndividual Income Tax - Minimal Rental UseIndividual Income Tax - Personal Use DaysIndividual Income Tax - Prior-Year Error HandlingIndividual Income Tax - Property ClassificationIndividual Income Tax - Qualifying Surviving SpouseIndividual Income Tax - Rental Loss LimitsIndividual Income Tax - Vacation Home RulesInformation Referral QualityInformation ReturnsInternal controlsItemized DeductionsJoint ReturnsLLC and PropertyMath Error NoticesMock ThresholdNon-signing preparersNotice responseNotice response fileNotice verificationPTIN versus EFINPaid Preparer Due DiligencePaper FilingPart-Year Resident ReturnsPartial taxable recoveryPartner capitalPartnership TaxPartnership audit recordsPayment RecordsPayroll CompliancePayroll WithholdingPractice And ProcedurePractice Before the IRSPractice and Procedure - Amended ReturnsPractice and Procedure - Circular 230Practice and Procedure - DocumentationPractice and Procedure - Due DiligencePractice and Procedure - Engagement WithdrawalPractice and Procedure - New Client ReviewPractice and Procedure - Preparer DiligencePractice and Procedures - DocumentationPractice and Procedures - Paid Preparer Due DiligencePractice and Procedures - Return Position SupportPractitioner ResponsibilityPremium Tax CreditPreparer Misconduct Affecting Return or RefundPreparer WorkflowPrior-year no-tax exceptionProfessional ResponsibilityProperty Tax AssessmentQBI DeductionRecord gapsRecord reconstructionRefund AdministrationRental PropertyReporting taxable refundRepresentation RightsRetirement AccountsReturn FilingReturn PreparationReturn Preparer MisconductReturn ReviewReturn not prepared by EROReturn preparer misconductReview NotesReview ScopeRoth IRA RulesS CorporationsSale of ResidenceSchedule CSchedule C vs Schedule ESchedule LSchedule M-1Schedule SESelf-Employment TaxSeparating workstreamsSocial Security TaxabilitySoftware interview diagnosticsState CollectionsState Income TaxState ResidencyState Wage SourcingState tax refund incomeStudy HoursStudy StrategySuperseding return timingTax CharacterizationTax ComplianceTax NoticesTax PaymentsTax ProcedureTax RatesTax benefit ruleTaxpayer Advocate ServiceTaxpayer AssistanceTaxpayer RepresentationTaxpayer Rights and ProcedureTaxpayer responsibilityThird-Party AuthorizationWorker ClassificationWorkpapers
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