PassFirst
EA · IRS ENROLLED AGENT (SEE)

IRS Enrolled Agent Exam Practice Test

Pass the IRS Special Enrollment Examination (SEE) and earn the Enrolled Agent credential — unlimited rights to represent taxpayers before the IRS.

Start free practice → No signup required to try it.
28
credentials, one engine
Live
and current for 2026
20–80h
typical prep, fully scoped
EA Coach
Coming soon · EA
CoachWalk me through the first check on your list. What are you looking for?
YouI'd start by listening for the warning before I touch anything else…
Listening — speak naturally, no scripts
Try it free — no signup

Five questions. See how it teaches.

This is the whole difference. Get one wrong and you won't just see the answer — you'll meet the tutor.

Loading sample questions…

What's covered

A tutor, not a question bank.

The full breakdown

What's on the EA exam — and how to pass it.

The Enrolled Agent (EA) credential is the highest credential the IRS awards. Unlike CPAs and attorneys — whose licenses are state-issued and broader than tax — an EA is a federally authorized tax specialist with unlimited rights to represent any taxpayer, before any IRS office, on any tax matter. You earn it by passing the three-part Special Enrollment Examination (SEE).

What’s on the exam

The SEE is three separately-scored parts, each 100 questions, taken in any order within your testing window:

  • Part 1 — Individuals. Income and assets, deductions and credits, filing status and requirements, retirement and IRAs, estate and gift basics.
  • Part 2 — Businesses. Business income and expenses, entity types (sole prop, partnership, C/S corporation, LLC), depreciation and Section 179, employment taxes, specialized returns.
  • Part 3 — Representation, Practices & Procedures. Circular 230 practice rules, ethics and due diligence, powers of attorney, examinations and appeals, filing procedures and penalties.

You pass each part with a scaled score of 105 (on a 40–130 scale) and have two years to pass all three.

The tax-year catch — and how we handle it

The SEE tests federal tax law as of December 31 of the prior year. Dollar figures — the standard deduction, contribution limits, the gift exclusion, brackets — change every year with inflation. Study from a stale guide and you’ll memorize last year’s numbers.

Every PassFirst question names its tax year and is anchored to current law. The current window tests tax year 2025 figures, and our pool is built to those numbers — re-anchored each May when the new window opens.

How PassFirst helps

  • Adaptive practice. Our Rasch-based engine targets the topics where you’re weakest across all three parts, so every minute moves the needle.
  • Source-grounded question generation. Every item is generated from authoritative material — IRS Publication 17, the Internal Revenue Code, Treasury Circular 230, and the IRS’s own released sample questions — graded by a separate model, and verified claim-by-claim against the source. Explanations cite the exact IRC §, Pub, or Circular 230 section.
  • Ethics that stick. Part 3 is where many candidates stumble. We drill Circular 230 due-diligence and representation scenarios until the rules are second nature.

Built for future Enrolled Agents who want to pass all three parts and get to work representing taxpayers.

Why candidates switch

The category looks identical. We're the exception.

Every other EA app is the same rectangle of question, four buttons, one big "Next." It works — and it's genuinely uninspiring.

The incumbent app

  • Shows the answer, never the reasoning
  • Same random questions for everyone
  • No way to practice the out-loud parts
  • Streaks, timers, and leaderboards that add pressure
  • Content that quietly goes stale

PassFirst

  • A tutor that teaches the why on every miss
  • Adaptive engine that targets your weak topics
  • Honest diagnostics — no anxiety theater
  • Re-ingested against the live source documents
Simple pricing

One fair price. No tricks.

Pay once and keep access until you pass. Subscribe only if you're studying across multiple certifications. Cancel in one tap — never buried.

One-time purchase
$79

Full EA access until you pass.

  • Entire adaptive question pool
  • Unlimited Socratic tutor
  • Readiness diagnostics & mastery tracking
Get started
Or subscribe
$24.99/mo

Useful if you're prepping for more than one credential. Cancel anytime.

  • Everything in the one-time plan
  • Access across all live verticals
  • $199/yr — save 34%
Compare plans
Before you commit

The honest answers.

Will this actually get me to pass?

No app can guarantee a pass — anyone who promises that is lying to you. What we can do is target your weak topics, teach the reasoning behind every miss, and give you an honest readiness signal before you sit the exam. Most candidates who reach "ready" on our diagnostic pass on the first try.

Is the content current for 2026?

Yes. Questions are generated and checked against the current EA source documents, then re-ingested on a schedule when those documents change. We don't ship loosely paraphrased material.

Can I get a refund?

If PassFirst isn't right for you, email us within 14 days for a full refund — no rage-bait "are you sure?" flow, no hoops. We'd rather you trust us than feel trapped.

What if the rules change?

The question pool tracks the current federal source documents. When the regulations update, the affected questions are regenerated and re-verified — and your access carries through it.

Do you have my exam version?

This is a federal credential, so the question pool is scoped to exactly the federal knowledge sections you'll be tested on — no state variations to worry about.

Ready to start?

Try the first five questions free. See how PassFirst feels before you commit a dollar.

Start free practice →