A child is a qualifying child of both her mother and her grandmother, who all lived together all year. The mother's AGI is $30,000 and the grandmother's AGI is $52,000. If both try to claim the child, who is entitled under the tie-breaker rules?

The mother, because a parent wins over a non-parent

Neither, because the child must be split between them

The grandmother, because she has the higher AGI

Under the substantial presence test, which calculation is used for a noncitizen who was in the U.S. 120 days in 2025, 120 days in 2024 and 120 days in 2023?

120 + 40 + 20 = 180 days, so the test is not met

120 + 60 + 30 = 210 days, so the test is met

120 days only, so the test is not met

120 + 120 + 120 = 360 days, so the 183-day test is met

A client says she moved to the U.S. in 2025 and received a green card on June 1. Under the green card test, when does her residency start?

The first day in 2025 she was present in the U.S. as a lawful permanent resident

Only after she has held the card and been present in the U.S. for 183 days during the year

January 1, 2025, for the entire year

A taxpayer's basis in property purchased for cash is generally:

Its cost, including sales tax and other amounts paid to acquire it

Its assessed value for property tax purposes

Its cost minus any sales tax paid

Its fair market value as of January 1 of the calendar year of purchase

How is gain on the sale of a home attributable to depreciation claimed after May 6, 1997 (for a home office) treated?

It cannot be excluded under section 121 and is taxed as unrecaptured section 1250 gain up to 25%

It reduces the $250,000 exclusion dollar for dollar but is not itself taxed as part of the gain on the sale

It is taxed as ordinary income at the taxpayer's top rate

EA exam Part 1: Individuals

Part 1 covers individual income taxation: filing requirements and status, dependents, income and basis, retirement distributions, adjustments, itemized deductions and credits, AMT and other taxes, planning advice, and estate, gift and international reporting. It has 100 questions (85 scored), a 3.5-hour limit and costs $317; you need a scaled 500 to pass.

Updated 2026-09-23 · 5 sources · By the EnrolledAgentKit team

Part 1 at a glance

Scored questions

+15 unscored

Time

3.5 hours

Fee

$317

paid to PSI

Passing score

500

scaled 200-800

Domains

IRS content specs

Reported pass rate

58%

2024-25, third-party compiled

Official Part 1 domains (IRS content specifications)

Source: IRS - SEE Part 1 content specifications (Individuals). Each part also has 15 unscored pretest questions.
Domain	Scored questions	Share
Preliminary Work and Taxpayer Data	14	16%
Income and Assets	17	20%
Deductions and Credits	17	20%
Taxation	15	18%
Advising the Individual Taxpayer	11	13%
Specialized Returns for Individuals	11	13%
Total scored	85	100%

Study order that follows the weights

Start with Income and Assets and Deductions and Credits (34 of 85 scored questions). Then Taxation (15), Preliminary Work (14) and the two 11-question domains. Estate and gift tax and FBAR/Form 8938 are small but rule-dense, so they reward flashcard-style review.

Our editorial estimate for most candidates is 60-90 study hours for Part 1; build a week-by-week plan with the study plan generator.

Part 1 topic guides

Try 10 free Part 1 questions

EA Part 1 (Individuals) practice questions

Ana's husband died in March 2025. She has not remarried and has no dependents. What is the most favorable filing status Ana may use for 2025?

Common traps

Use 2025 amounts. The exam’s “current year” is 2025, so 2026 inflation adjustments are wrong answers.
OBBBA changed several 2025 amounts mid-year (standard deduction, CTC, SALT). The pre-OBBBA Rev. Proc. 2024-40 figures for those items are superseded.
Qualifying child vs qualifying relative: no gross income test for a qualifying child; a qualifying relative must be under $5,200.
Gifted property with FMV below the donor’s basis has a dual basis: no gain or loss can result in the gap.

All 3 parts, 900 questions, $149 once

Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.

Get all 3 parts - $149

Frequently asked questions

How many questions are on Part 1?

100 multiple-choice questions: 85 scored and 15 unscored pretest items you cannot identify. You have 3.5 hours.

What tax year does Part 1 test?

The 2026-27 exam tests the Internal Revenue Code, forms and publications as amended through Dec. 31, 2025. Unless a question says otherwise, it is about calendar year 2025.

Which part should I take first?

Any order is allowed. Many candidates start with the part closest to their work: preparers often start with Part 1; Part 3 is the most rules-based and least numeric. See the study guide.

What is the Part 1 pass rate?

Review providers report about 58% for the 2024-25 testing year, compiled from IRS-released data. See EA exam pass rates.

Sources

IRS - SEE Part 1 content specifications (Individuals) (accessed 2026-09-23)
IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
Gleim - Enrolled agent exam pass rates (compiled from IRS-released data) (accessed 2026-09-23) - Third-party compilation; the IRS no longer hosts a current statistics page we could locate on 2026-09-23.
IRS Rev. Proc. 2024-40 - 2025 inflation adjustments (accessed 2026-09-23)
IRS - One, Big, Beautiful Bill provisions (P.L. 119-21) (accessed 2026-09-23)