EA Exam Guide

An in-depth look at the IRS Special Enrollment Exam

to become an Enrolled Agent
Next
Table of contents

Becoming an Enrolled Agent . . . . . . . . . . . . . . . . . . . . 1 EA Exam dos and don’ts. . . . . . . . . . . . . . . . . . . . . . 13

What does an Enrolled Agent do? . . . . . . . . . . . . . . . . 2
EA Exam frequently asked questions . . . . . . . . . . . . . . . 14
Benefits of earning your EA credential . . . . . . . . . . . . . . 2
How to become an EA . . . . . . . . . . . . . . . . . . . . . 3
Get Exam Day ReadySM with Becker’s EA Exam Review . . . . . . . 16

About the EA Exam . . . . . . . . . . . . . . . . . . . . . . . . 4

Test your knowledge: EA Exam practice questions. . . . . . . . . 19
Before taking the exam . . . . . . . . . . . . . . . . . . . . . 4
The EA Exam format . . . . . . . . . . . . . . . . . . . . . . 5
Testing dates . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Cost of EA Exam . . . . . . . . . . . . . . . . . . . . . . . . 6

Preparing to pass the EA Exam. . . . . . . . . . . . . . . . . . . 7

EA Exam pass rates. . . . . . . . . . . . . . . . . . . . . . . 7
In what order should you take the EA Exam? . . . . . . . . . . . 8
Planning your study schedule . . . . . . . . . . . . . . . . . . 8
Smart study strategies . . . . . . . . . . . . . . . . . . . . . 9

Scheduling and taking the EA Exam . . . . . . . . . . . . . . . . 10

Scheduling with Prometric . . . . . . . . . . . . . . . . . . . . 11
What to expect on exam day . . . . . . . . . . . . . . . . . . 12
Getting your score . . . . . . . . . . . . . . . . . . . . . . . 12

Back Next
CHAPTER 1:
Becoming an If you’re a tax professional or accountant working in tax,
consider becoming an Enrolled Agent (EA). The IRS awards

Enrolled Agent the EA credential to individuals who prove they have

comprehensive knowledge of individual and business federal
tax code. The credential gives you unlimited representation
rights in federal tax matters, allowing you to represent
clients during audits, appeals, and collections, provide more
advanced tax-related services and advice, and secure better
outcomes for the clients you serve in your community.

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 Chapter 1: Becoming an Enrolled Agent

Benefits of earning
an EA credential
Increased income potential
With unlimited tax representation and resolution privileges, you can serve
more clients or offer more advanced services, increasing your earning
potential. Enrolled Agents’ average salary is between $39,871 and $48,505¹,
though experience, location, and other factors will affect your income.
What does an Enrolled Agent do?
Visibility
The EA credential will not only help you stand out to employers, but
Non-credentialed Enrolled Agents your overall visibility will also increase. All EAs are listed on the IRS’s
tax professionals
RPO national database, putting your name out where potential clients
Prepare tax returns Yes Yes can find you.

Provide tax advice Yes Yes Proven expertise and competency

Passing the EA Exam and earning your credential shows that you have
Call about processing Yes Yes
comprehensive knowledge of federal taxes and are more than qualified to
Provide information on represent both individuals and businesses in their matters with the IRS.
Yes Yes
incomplete forms

Represent clients regardless of Increased career opportunities

No Yes
who prepared their tax return Tax and accounting firms are hiring more enrolled agents to better meet
Represent clients in all states and the needs of their clients. If you choose to open your own tax business, you
No Yes
U.S. territories can represent more clients and offer more services.
Appeal IRS rulings and judgments
No Yes
on behalf of a taxpayer Improved outcomes for your clients
Represent clients during an audit No Yes
With an EA credential, you can help the people you serve in your
community with their IRS issues. This includes responding to IRS
Counter a collections request communications on their behalf, resolving old tax issues, helping to set up
No Yes
from the IRS
payment plans and collection, and so much more.

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Chapter 1: Becoming an Enrolled Agent

How to become an EA
Becoming an EA is very accessible, especially compared to other accounting licenses and certifications.
There are three steps you need to take to earn the credential:

1 2 3
Get your PTIN Pass the Special Apply for enrollment
Enrollment Exam
(most frequently called the EA Exam)

If you don’t have it already, apply for your The EA Exam is a three-part exam that tests After passing all three EA Exam parts, you
Preparer Tax Identification Number (PTIN) on your knowledge of individual and business can apply for your Enrolled Agent credential.
the IRS website and click “Create an Account.” taxes, as well as representation, practice, and To complete this final step, fill out Form 23
Follow the prompts to create an account, then procedures. You must pass all three parts to Enrolled Agent Application on the IRS website
log in, complete the application, and select apply for enrollment. and pay the $140 fee. Once you submit this
“Register for a PTIN.” The application only form, the IRS will run a suitability check that
takes around 15 minutes to complete, then you verifies personal tax compliance and a lack
can submit it and pay the $19.75 fee. of criminal background. This takes about 60
days to process and get your credential.
It’s important to note that there are no
education or experience requirements Now that you know how to become an
you need to meet to become an Enrolled Agent and why you should, let’s look
Enrolled Agent. at the biggest step toward achieving your
goal—passing the EA Exam!

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CHAPTER 2:
About the EA Exam
The IRS developed the Special Enrollment Exam (SEE) to ensure Questions are sourced from the following:
that tax professionals have the knowledge and skills needed to Internal Revenue Code
represent individuals and businesses in federal tax matters. The EA
Treasury Department Circular 230
Exam consists of three 3.5-hour individual exams with 100 multiple-
IRS publications
choice questions (MCQs) each. Of those 100 MCQs, 85 are scored
IRS tax forms and the accompanying instructions
and 15 are “experimental” and do not affect your score. However,
you won’t know which questions are experimental and which are All questions on the EA Exam refer to the Internal Revenue Code, forms,
scored, so it’s important to answer all 100 questions to the best of and publications as amended through December 31 of the previous year.
your ability. Candidates taking the EA Exam will answer questions as they relate to
the previous calendar year and should not take into account changes
that go into effect after December 31 of the previous year.

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Chapter 2: About the EA Exam

The EA Exam format Part 1:

Individuals
Part 2:
Businesses
100 MCQs 100 MCQs
Each of the three EA Exam parts are divided into specific topic areas, called “domains,” and there 3.5 Hours 3.5 Hours
will be a specific number of questions per domain. For example, in Part I: Individuals, there are 14
questions about Domain 1: Preliminary Work and Taxpayer Data. Within each domain are sub-topics Part 3:
that may be covered within the questions, though there isn’t a specific number of questions on sub- Representation,
Practice, and Procedures
topics, and they may or may not be represented on the exam. 100 MCQs
3.5 Hours
The EA Exam format is outlined below with each part broken down by domains, questions, and the
topics that fall under each.

Part III: Representation,

# of questions
Practice, and Procedures

Domain 1: Practices and Procedures

Part I: Individuals # of questions Part II: Businesses # of questions
1.1 Practice before the IRS
1.2 Requirements for Enrolled Agents 26
Domain 1: Preliminary Work and Taxpayer Data Domain 1: Preliminary Work and Taxpayer Data
14 1.3 Sanctionable acts
1.1 Preliminary work to prepare tax returns 1.1 Business Entities 1.4 Rules and penalties
1.2 Partnerships 30
Domain 2: Income and Assets 1.3 Corporations in general Domain 2: Representation Before the IRS
2.1 Income 1.4 Forming a corporation 2.1 Power of attorney
2.2 Retirement income 17 1.5 S corporations 2.2 Building the taxpayer’s case
2.3 Property, real and personal 2.3 Taxpayer financial situation 25
2.4 Adjustments to income Domain 2: Business Tax Preparation
2.4 Supporting documentation
2.1 Business Income 2.5 Legal authority and references
Domain 3: Deductions and Credits 2.2 Business expenses, deductions and credits 37 2.6 Related issues
3.1 Itemized deductions and QBI 17 2.3 Business assets
3.2 Credits 2.4 Analysis of financial records Domain 3: Specific Areas of Representation
2.5 Advising the business taxpayer 3.1 Representing a taxpayer in the collection
Domain 4: Taxation
15 process
4.1 Taxation Domain 3: Specialized Returns and Taxpayers 20
3.2 Penalties and/or interest abatement
3.1 Trust and estate income tax 3.3 Representing a taxpayer in audits/
Domain 5: Advising the Individual Taxpayer 3.2 Exempt organizations
11 18 examinations
5.1 Advising the individual taxpayer 3.3 Retirement plans 3.4 Representing a taxpayer before appeals
3.4 Farmers
Domain 6: Specialized Returns for Individuals 3.5 Rental Property Domain 4: Filing Process
6.1 Estate tax 4.1 Accuracy
11 14
6.2 Gift tax 4.2 Record maintenance
6.3 International information reporting 4.3 Electronic filing

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Chapter 2: About the EA Exam

Testing dates for the

EA Exam
Each year, the testing window opens from May 1 to February 28 of
the following year. The blackout period for testing runs from March 1
through April 30, allowing the IRS to update the exam with the most
recent information.

EA Exam costs
There is a $259 fee for each part of the EA Exam, paid to Prometric
when you schedule your exam, for a total of $777. Additional fees and
costs include:

PTIN fee (if you don’t already have one): $19.75

Enrolled Agent application fee (after passing all three parts of the
EA Exam): $140.00

EA Exam review course or study materials: $400 to $1,000

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CHAPTER 3:
Preparing to pass the EA Exam
EA Exam pass rates
While Part I has a lower pass rate, that doesn’t
Pass rate
Exam part necessarily mean it’s more difficult. According to
(2023-2024)
Prometric, nearly double the number of candidates
Part I: Individuals 56%
take Part I compared to Parts II and III, and it’s
Part II: Businesses 67% often where people start.

Part III: Representation, Practices, and Procedures 70%

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Chapter 3: Preparing to pass the EA Exam

Planning to take the EA Exam

Choosing where to start Blocking out study time
Before you begin studying for the EA Exam, you should choose which Make sure you give yourself plenty of time to study for the EA Exam before
part to start with. You don’t have to take the EA Exam parts in order. We scheduling your exam dates. While every candidate has different study
recommend starting with the part you’re most knowledgeable in. For needs, Becker recommends 210 to 270 total hours of study time.
example, if you primarily work with personal tax and individuals, starting
with Part I may be the best option, but if you work more with business Exam part Study hours
clients, Part II may be the right starting place.
Part I: Individuals 70-90 hrs

Part II: Businesses 80-100 hrs

Part III: Representation, Practices, and Procedures 60-80 hrs

Creating a realistic and effective study schedule

Once you know in which order you’re taking the exam parts and how long to study for each one, you’ll want to take out your calendar and create a realistic
study schedule.

• Decide how many hours you want to study each week and then Remember
break down those hours for each day. This may not be the same Avoid overscheduling yourself and getting burnt out! Make sure you take
amount every day—for example, you may block out one hour a day time for personal events, work obligations, and activities you enjoy.
Monday through Thursday, three hours on Saturday and Sunday, and
The customizable study planner in Becker’s EA Exam Review makes it
take Fridays off!
easy to build a study schedule based on your exam date and how many
• Map out each week to include the domains and topics you hours a week you plan to study. By combining a smart study strategy with
want to focus on. Becker’s tools and resources, you’re setting yourself up for success!
• Build time into your study schedule to include practice tests,
flashcards, or simulated exams.

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Chapter 3: Preparing to pass the EA Exam

Smart study strategies

Stay organized Turn off devices Set goals
As you study for the EA Exam, staying In addition to clutter-free, keep your Set SMART goals each week. SMART goals are:
organized will help you focus and retain study space distraction-free. It’s hard • Specific
valuable information. to stay focused when you want to scroll
• Measurable
your phone or there are email and text
• Grab highlighters and color code • Attainable
notifications going off!
topics based on your knowledge and
• Realistic
confidence, so you know what to Consider turning off all devices that aren’t
focus on as you review what you’ve related to studying and let your family and • Time-based
studied. For example: friends know that you won’t be answering calls
For example, you may set goals about how
or texts for a few hours. Close your internet
→ Green – “I’ve got this!” many hours to study, become proficient in a
browser, turn off pop-up notifications on your
specific topic, or answer a specific amount of
→ Yellow – “I am mostly there, but I’ll get laptop, and turn off your phone, so you can
practice questions.
it with more effort.” direct all your attention toward studying.
→ Red – “I’m struggling and need to
devote more time to this.”

• Keep notes in one location and label Have an accountability partner Establish a motivating finish line
them so you can find what you need and
It’s easy to get off track, lose focus, or You’re investing a lot of time and hard work
come back to concepts easily.
procrastinate, but having an accountability into studying for the EA Exam. Even with the
• Keep your study space clutter-free and partner can keep you focused and dedicated right study habits, clear learning goals, and an
stocked with supplies, so you aren’t to your study plan. Have someone you can accountability partner, it’s easy to lose track
distracted by having to stop and find your report your goals or your study schedule to, so of why you’re putting so much into this exam.
charger, paper, pens, or a highlighter. you stay or get back on track if necessary. Having a clearly defined reason can help you
stay motivated and focused.

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CHAPTER 4:
Scheduling
Prometric administers the EA Exam and has testing locations
across the United States. To start the testing process, first create a
Prometric account—you’ll need your PTIN for this, so make sure you

and taking complete that step first!

the EA Exam

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Chapter 4: Scheduling and taking the EA Exam

Scheduling your EA Exam

Once you have your Prometric account, you can schedule your exams up You can schedule online on the Prometric website, by calling
to six months in advance. To schedule online, follow these steps: (800) 306-3926, or completing Form 2587 and mailing it in. We
recommend scheduling online as it’s much quicker and more convenient.
Log into your account on the Prometric website
Choose which part of the exam you want to take, and After scheduling the appointment, you’ll receive a confirmation email and
on which day (Note: There is a testing blackout period number. Make sure to verify that the information is correct and hold onto
between March 1 and April 30 each year) the confirmation number as you’ll need it to reschedule or cancel your
exam appointment.
Pay the exam fee

EA Exam accommodations
For candidates with a disability or who are breastfeeding, Prometric does offer testing accommodations, including, but not limited to:

• Screen magnifiers • Adjustable height tables • Sign language interpreter • Additional exam time
• Noise-cancelling headsets • Headmaster mouse • Reader • Additional break time

To request testing accommodations, reference Prometric’s testing accommodation packet or call (800) 967-1139 for additional information.

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Chapter 4: Scheduling and taking the EA Exam

What to expect on exam day

On exam day, make sure you arrive at the testing center at least 30 Each exam part is divided into questions 1-50 and 51-100. After answering
minutes before the exam begins, and bring a valid, original, government- the first 50 questions, review your answers, and acknowledge that you
issued ID with a current photo (like a driver’s license). When you arrive, completed the section. The exam timer will then pause for up to 15 minutes
you’ll need to sign in and place any personal belongings in a storage so you can take a break. You can take additional breaks, but the exam
locker. Once you’re checked in and ready to begin, you will need to timer will continue to run.
complete a brief tutorial before beginning the questions.
From the time you arrive until you’re finished takes up to 4.5 hours.

Getting your score

Immediately after you complete the exam, you’ll receive a pass/ If you don’t pass, you can retake each exam part up to four times within
fail message on the screen. Exams are graded using scaled scoring, each testing window; however, at $259 per test, it is important to invest in
with a max score of 130. You must score at least 105 to pass. If an exam review course, so you are fully prepared and confident to pass
you’ve passed, the report will show you pass (though you don’t see on the first try.
your score). If you fail, you will see your score (from 40-104), with a
diagnostic indicator in each topic area to help you know where to
focus your study for your next attempt.

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CHAPTER 5:
EA Exam dos and don’ts

DO DON’T
• Do give yourself plenty of time to study before scheduling • Don’t stay up late trying to cram the night before. Get a good
your exam date. night’s rest and wake up ready to pass.

• Do know what to expect by taking simulated exams that • Don’t arrive late to your EA Exam. Prometric may not let you
mimic the time and format of the real exam. take the test.

• Do learn time management and how to budget the • Don’t get stuck on one question. Make an educated guess,
total exam time. flag it, move on, and come back to it at the end.

• Do drive to the testing site before your exam day so you know • Don’t let nerves hold you back. Trust that you are well-
how to get there and how long it takes. prepared and ready for the exam.

• Do answer every question on the exam.

• Do use Becker’s EA Exam Review and follow the strategy to

get Exam Day ReadySM.

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CHAPTER 6:
Frequently asked questions
Is the EA Exam hard? Where do I take the EA Exam?
The EA Exam is challenging to ensure you have the ability to There are Prometric testing centers located nationwide, but not
provide comprehensive tax representation services before the all exams are offered at all test centers. Log in to your Prometric
IRS. In 2023, Prometric reported pass rates ranging from 56% account and find where they offer the EA Exam near you.
to 70%, so passing is definitely achievable, especially with the
right preparation. What should I bring on exam day?
Make sure you bring your valid, government-issued photo ID. You
How do I apply to take the EA Exam? may also want to bring a snack and drink to keep in your locker for
Make sure you have your PTIN, then create a Prometric your break and wear comfortable clothes that won’t distract you.
account. After that, you can schedule your exam up to six
months in advance. How long does it take to get my
EA Exam results?
Do I have to take the EA Exam parts in order? You will find out if you passed or failed immediately after
No, you can take them in any order you choose. completing the exam.

How much does the EA Exam cost? What happens when I pass the EA Exam?
The fee for each part of the EA Exam is $259. Assuming you If you receive a score of 105 or higher, the computer will reveal a
don’t have to re-take any parts of the EA Exam, the total cost of “passing” credential. Congratulations! This means you can jump
exam fees is $777. right into review for the next part of the EA Exam.

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Chapter 6: Frequently asked questions

What happens if I fail the EA Exam?

If you fail, the computer will show your score (from 40-104), as well as a
diagnostic indicator for each concept area of the exam. This is meant
to help you understand where you should focus your study and better
prepare for success when retaking the exam.

The diagnostic indicator will reveal one of three levels:

→ Weak: Seek guidance and study in this area

→ Marginal: You may consider additional study in this area

→ Strong: You demonstrated a good understanding in this area

You must retake and pass any failed EA Exam parts in their entirety before
applying for enrollment.

How long does it take to become an EA?

While it varies for each candidate, most can complete the steps and earn
their credential in six months to a year.

How long do I have to pass the three parts

of the EA Exam?
Passing scores are only valid for three calendar years before they expire.

How many times can I take EA Exam parts?

You can take each exam part up to four times within a single testing
window. If you still haven’t passed, you can take it again in the next
testing window.

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CHAPTER 7:
Get Exam Day ReadySM with
Becker’s EA Exam Review
The EA Exam presents challenges, but Becker makes sure
you’re ready to meet them! Becker’s EA Exam Review includes
comprehensive digital textbooks*, engaging lecture videos taught
by our experienced team of instructors, simulated exams, and over
3,000 multiple-choice questions, so you have the resources and
materials to get Exam Day ReadySM.

*Physical textbooks available March 18, 2025

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Chapter 7: Get Exam Day ReadySM with Becker’s EA Exam Review

Get Exam Day ReadySM with Becker

Becker’s formula to get Exam Day ReadySM and pass the exam.

80% 80% 50%

lecture videos Becker questions simulated exam
watched answered correctly scores

Why choose Becker’s EA Exam Review

Unlimited
Industry leader Customizable learning
academic support

Nearly 2 million accounting and tax Learn in a way that works best for you with When you have questions, Becker has
professionals have relied on Becker flexible resources and materials, including on- answers! Reach out to our Academic Support
for their professional exam review and demand videos, personalized practice tests, and Customer Support Teams to help you
continuing education. and a customizable study planner. tackle complex topics and make the most of
your studying.

Sources:
1. Enrolled Agent Salary | [Link]
2. ResultsReportedforSpecialEnrollmentExaminations_3.2024_0.pdf

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CHAPTER 8:
Test your knowledge:
EA Exam practice questions

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EA Exam Review Part 1: Individuals

Question #1

Q: John purchased a primary residence on October 15, Year 2, for $240,000. On June 10, Year 4, he married Karen and she moved into the house. Karen was

not added to the deed. On October 15, Year 6, they moved out of the house. John sold the home on October 15, Year 7, for $850,000. What amount of gain

from the sale is recognized on their Year 7 joint income tax return?

A. $360,000

B. $122,000

C. $110,000

D. $610,000

Check answer

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EA Exam Review Part 1: Individuals

Question #2

Q: John and Theresa are in the process of obtaining a divorce. Although they are not legally separated, John moved out of the family home in October of

Year 1 and moved into an apartment nearby. John and Theresa’s two children, Jenna and Stella, lived with Theresa in the family home for more than half

of the tax year. What filing status can Theresa use to file her Year 1 tax return?

A. Head of household

B. Married filing jointly/separately

C. Qualifying surviving spouse

D. Single

Check answer

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EA Exam Review Part 1: Individuals

Question #3

Q: Which of the following may not be claimed as a deduction by a taxpayer who claims the standard deduction?

A. Interest penalty on early withdrawal of savings

B. Self-employed health insurance

C. State income tax paid

D. IRA contribution

Check answer

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EA Exam Review Part 1: Individuals

Question #4

Q: Ben Flood, attorney at law, is a sole proprietor and files Schedule C with his federal Form 1040. Which of the following is not a deductible expense on

Schedule C?

A. $30 business tax payable to the city in which he practices

B. Salaries paid to the paralegal who works for him

C. Health insurance for him and his family

D. Depreciation on the computer used by his assistant

Check answer

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EA Exam Review Part 1: Individuals

Question #5

Q: For which of the following types of employee stock option plans does the employee recognize taxable income at the time the options are granted?

A. Nonstatutory stock options with readily determinable value

B. Nonstatutory stock options without readily determinable value

C. Stock options granted under an employee stock purchase plan

D. Stock options granted under an incentive stock option plan

Check answer

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EA Exam Review Part 2: Businesses

Question #1

Q: Taxpayers are allowed to take a charitable contribution deduction on the taxpayer’s federal income tax return for contributions to which of the following

tax-exempt organizations?

A. Political action committee

B. Public library

C. Chamber of commerce

D. Civic organization

Check answer

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EA Exam Review Part 2: Businesses

Question #2

Q: Which of the following income and expense items could result in a permanent book-tax difference for an accrual basis C corporation?

A. Installment sale gain

B. Dividend income

C. Depreciation

D. Bad debt expense

Check answer

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EA Exam Review Part 2: Businesses

Question #3

Q: Ball and Baig are equal general partners in the firm of Games Associates. On January 1 of the current year, each partner’s basis in their Games

partnership interest was $50,000. During the year, Games borrowed $80,000, for which Ball and Baig are personally liable. Games sustained an ordinary

business loss of $30,000 for the current year. The basis of each partner’s interest in Games at the end of the current year is:

A. $35,000 C. $65,000

B. $50,000 D. $75,000

Check answer

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EA Exam Review Part 2: Businesses

Question #4

Q: Parent Corp. owns 40% of Sub Corp. Parent has gross income of $43,000 and allowable deductions of $30,000 before considering any dividends-

received deduction (DRD). Included in the $43,000 gross income is $8,000 of dividends from Sub.

What is the maximum DRD available to Parent?

A. $4,000

B. $5,200

C. $8,000

D. $8,450

Check answer

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EA Exam Review Part 2: Businesses

Question #5

Q: Alice gifted stock to her son, Bob, in Year 5. Alice bought the stock in Year 1 for $8,300. The value of the stock on the date of gift was $13,400. Bob sold the

stock in Year 7 for $15,800. What is Bob’s recognized gain or loss on the sale in Year 7?

A. $0

B. $2,400 gain

C. $7,500 gain

D. $15,800 gain

Check answer

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EA Exam Review Part 3: Representation, Practices, and Procedures

Question #1

Q: The tax practitioner privilege:

A. May not be waived by the client.

B. Does not prohibit an accountant from disclosing confidential client information without the consent of the client to a voluntary quality control review
board.

C. Is as widely recognized as the attorney-client privilege.

D. Only applies to written documents.

Check answer

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EA Exam Review Part 3: Representation, Practices, and Procedures

Question #2

Q: Under Circular 230, for tax returns:

A. A practitioner can advise a client to take a tax return position that is frivolous only if the taxpayer is a member of an officially recognized tax protest
organization.

B. A practitioner must return all client records at the request of the client.

C. A practitioner must exercise due diligence in preparing tax returns and other documents, unless such due diligence is waived in writing by the client.

D. A practitioner may rely on client-furnished information under any circumstances. The client is always right.

Check answer

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EA Exam Review Part 3: Representation, Practices, and Procedures

Question #3

Q: Which of the following situations would not result in an Internal Revenue Code tax return preparer penalty?

A. A tax preparer fails to provide a copy of a tax return to the taxpayer-client no later than the time the return is presented for the taxpayer’s signature.

B. A tax preparer fails to keep a copy of a taxpayer-client’s tax return for the period ending five years after the close of the return period.

C. A tax preparer fails to furnish the tax preparer’s tax identification number with a tax return prepared for a taxpayer-client.

D. A tax preparer fails to sign a tax return prepared for a taxpayer-client.

Check answer

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EA Exam Review Part 3: Representation, Practices, and Procedures

Question #4

Q: A taxpayer has just received a 90-day letter from the IRS related to the audit of the taxpayer’s Year 1 federal income tax return. Which of the following is a

true statement about the 90-day letter?

A. The taxpayer has 90 days to provide documentation requested by the IRS for examination.

B. The taxpayer has 90 days to either request an administrative appeals conference or agree to the IRS proposed adjustments.

C. The taxpayer has 90 days to either pay the tax deficiency or file a petition with the U.S. Tax Court.

D. If the taxpayer does not respond to the 90-day letter from the IRS within 90 days, the IRS will send a 30-day letter allowing the taxpayer to request an
administrative appeals conference within 30 days.

Check answer

2025 EA Exam Guide Back 33 Next

EA Exam Review Part 3: Representation, Practices, and Procedures

Question #5

Q: Which of the following statements is correct regarding electronically filed returns?

A. An income tax return for a deceased taxpayer may not be electronically filed.

B. With recent updates, the e-file system accepts amended returns for the last three tax years.

C. E-filing is limited to tax returns with prescribed due dates in the current year and two previous years.

D. For all e-filed individual returns, the preparer/ERO must send a paper copy of Form 8879 (IRS e-file Signature Authorization) to the IRS within ten
calendar days.

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2025 EA Exam Guide Back 34 Next

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