TheoryPractice
Browse exams
Home › Enrolled Agent Exam Prep › Questions 1–10
Enrolled AgentPart 1 of 3

Enrolled Agent Exam Questions & Answers 2026 (1–10)

Enrolled Agent practice questions and answers 2026. Tap an option to test yourself — you'll see the correct answer and a plain-English explanation for every question. Free, no login.

Practise Enrolled Agent questions free, download the PDF, or unlock timed mock exams when you are ready.
Download PDFWatch video
Multiple choice — pick the best answer, then reveal it

  1. Q1A taxpayer's spouse died in Year 1. In Years 2 and 3, the taxpayer maintains a home as the principal residence for a dependent child and does not remarry. What is the most favorable filing status available in Year 3?

    • ASingle
    • BMarried Filing Jointly
    • CHead of Household
    • DQualifying Surviving Spouse
    Show answer

    ✓ Correct answer: D. Qualifying Surviving Spouse

    Qualifying Surviving Spouse (formerly 'Qualifying Widow(er)') status allows the taxpayer to use the Married Filing Jointly rates for the two tax years following the year of the spouse's death, provided the taxpayer maintains a household for a dependent child and does not remarry, so Year 3 is the second year and still qualifies.

    Topic: Enrolled Agent (SEE Part 1)

  2. Q2Two unmarried parents live apart. Their son lives with Mother all year. Father provides 60% of the son's total support and signs Form 8332 releasing the exemption to Mother. Who may claim the son as a qualifying child for the Earned Income Credit?

    • AEither parent may claim the EIC; it is their choice.
    • BFather, because he signed Form 8332 transferring the dependency exemption.
    • CMother, because the son lived with her for more than half the year.
    • DNeither parent qualifies because they are unmarried and live apart.
    Show answer

    ✓ Correct answer: C. Mother, because the son lived with her for more than half the year.

    Form 8332 transfers the dependency exemption (and child tax credit) to the noncustodial parent, but it does NOT transfer the Earned Income Credit; the EIC is based on the residency test (qualifying child must live with the taxpayer more than half the year), so only the custodial parent — Mother — may claim the EIC.

    Topic: Enrolled Agent (SEE Part 1)

  3. Q3Which filing status is available ONLY to a taxpayer who is legally married on the last day of the tax year or whose spouse died during the tax year?

    • AHead of Household
    • BQualifying Surviving Spouse
    • CMarried Filing Jointly
    • DSingle
    Show answer

    ✓ Correct answer: C. Married Filing Jointly

    Married Filing Jointly requires the taxpayers to be married as of December 31 of the tax year (or for one spouse to have died during the year without remarriage), making it the status exclusively tied to legal marital status at year-end.

    Topic: Enrolled Agent (SEE Part 1)

  4. Q4A taxpayer's elderly mother lived in a nursing home all year. The taxpayer paid 80% of her mother's total support. The mother had Social Security income of $9,000, which was entirely excluded from gross income. Which statement is correct regarding the mother's dependency status?

    • AThe mother cannot be a qualifying relative because her gross income exceeds the exemption amount threshold.
    • BThe mother qualifies as a qualifying child because she is a direct ancestor of the taxpayer.
    • CThe mother qualifies as a qualifying relative because Social Security benefits excluded from gross income do not count toward the gross income test.
    • DThe mother can only be claimed if she lived in the taxpayer's home for more than half the year.
    Show answer

    ✓ Correct answer: C. The mother qualifies as a qualifying relative because Social Security benefits excluded from gross income do not count toward the gross income test.

    For the qualifying relative gross income test, only amounts included in gross income are counted; tax-exempt Social Security benefits are excluded from gross income and therefore do not count, so the mother's gross income for dependency purposes is zero.

    Topic: Enrolled Agent (SEE Part 1)

  5. Q5A taxpayer is legally separated under a decree of separate maintenance issued by a court as of December 31. How is this taxpayer's filing status determined?

    • AUnmarried, because the IRS treats a taxpayer under a decree of separate maintenance as unmarried for filing status purposes.
    • BThe taxpayer must file Married Filing Separately regardless of the court decree.
    • CThe taxpayer may choose any filing status except Married Filing Jointly.
    • DMarried, because legal separation is not the same as divorce.
    Show answer

    ✓ Correct answer: A. Unmarried, because the IRS treats a taxpayer under a decree of separate maintenance as unmarried for filing status purposes.

    IRS rules treat a taxpayer who is legally separated under a decree of divorce or separate maintenance as unmarried at year-end, allowing them to file as Single or, if they qualify, Head of Household — not as a married person.

    Topic: Enrolled Agent (SEE Part 1)

  6. Q6A taxpayer's nephew lived with the taxpayer all year. The nephew is 28 years old, permanently and totally disabled, has no income, and the taxpayer provides all of his support. Can the nephew be claimed as a qualifying child?

    • AYes, but only if the nephew's parents do not claim him.
    • BYes, because a nephew is an eligible relationship and the permanent disability exception removes the age cap.
    • CNo, because a nephew is not a qualifying child; only sons, daughters, and siblings qualify.
    • DNo, because the nephew is 28 and does not meet the age test.
    Show answer

    ✓ Correct answer: B. Yes, because a nephew is an eligible relationship and the permanent disability exception removes the age cap.

    A nephew is an eligible relationship for the qualifying child test, and when an individual is permanently and totally disabled, there is no upper age limit under the qualifying child rules, so a disabled 28-year-old nephew who lives with the taxpayer and meets the other tests qualifies.

    Topic: Enrolled Agent (SEE Part 1)

  7. Q7A head of household claimant must pay more than half the cost of keeping up a home for a qualifying person. Which of the following costs counts toward 'keeping up a home' for this test?

    • AClothing and education expenses for the qualifying person.
    • BThe fair rental value of a home owned rent-free by a relative.
    • CRent, mortgage interest, property taxes, utilities, and food eaten in the home.
    • DMedical expenses paid for the qualifying person outside the home.
    Show answer

    ✓ Correct answer: C. Rent, mortgage interest, property taxes, utilities, and food eaten in the home.

    Costs of keeping up a home include rent or mortgage interest, property taxes, utilities, repairs, and food consumed in the home; clothing, education, medical care outside the home, and life insurance are specifically excluded from this calculation.

    Topic: Enrolled Agent (SEE Part 1)

  8. Q8A single taxpayer has no gross income for the year and is not claimed as a dependent by anyone else. Which statement about their filing requirement is most accurate?

    • AThey must file if they received any government benefits during the year.
    • BThey must file to avoid losing their standard deduction.
    • CThey are generally not required to file a federal income tax return.
    • DThey must file because all taxpayers with a Social Security number must file annually.
    Show answer

    ✓ Correct answer: C. They are generally not required to file a federal income tax return.

    A taxpayer's obligation to file is triggered when gross income meets or exceeds the filing threshold (roughly the standard deduction amount for their filing status and age); a taxpayer with no gross income generally has no filing requirement, though they may choose to file to claim refundable credits.

    Topic: Enrolled Agent (SEE Part 1)

  9. Q9Spouses file Married Filing Separately. One spouse itemizes deductions. What must the other spouse do?

    • AThe other spouse may still take the standard deduction regardless of the first spouse's choice.
    • BThe other spouse must file Married Filing Jointly to claim any deductions.
    • CThe other spouse automatically receives a higher standard deduction to compensate.
    • DThe other spouse must also itemize deductions, even if the itemized amount is zero.
    Show answer

    ✓ Correct answer: D. The other spouse must also itemize deductions, even if the itemized amount is zero.

    When spouses file separately and one spouse itemizes deductions, the other spouse's standard deduction is reduced to zero and they must also itemize — a specific rule that makes MFS costly when deductions are unequal.

    Topic: Enrolled Agent (SEE Part 1)

  10. Q10A taxpayer provides 55% of her adult brother's support. The brother lives in his own apartment, earns $500 in gross income for the year, and is 30 years old. Which dependency test applies, and does the brother qualify?

    • AQualifying child test applies; the brother qualifies because the taxpayer provides more than half of his support.
    • BQualifying relative test applies; the brother does not qualify because he does not live with the taxpayer.
    • CQualifying relative test applies; the brother qualifies because his gross income is below the threshold and more than half of his support is provided by the taxpayer.
    • DQualifying child test applies; the brother fails because he does not live with the taxpayer.
    Show answer

    ✓ Correct answer: C. Qualifying relative test applies; the brother qualifies because his gross income is below the threshold and more than half of his support is provided by the taxpayer.

    A brother is a qualifying relative (not a qualifying child at age 30 and not living with the taxpayer); a sibling does not need to live in the taxpayer's home to satisfy the relationship test for qualifying relative, and $500 gross income is below the threshold, so the brother qualifies.

    Topic: Enrolled Agent (SEE Part 1)

Next part → ↩ All 30 free questions

More Enrolled Agent practice questions

Q1–10 Q11–20 Q21–30

Free practice here. Timed mocks when you are ready.

Use the free Enrolled Agent Exam Prep sample, download the PDF, then unlock web-based timed mock exams for a full exam rehearsal.

Download PDFStart practice test