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Enrolled Agent Special Enrollment
Examination (SEE) Practice Exam 2026 |
100 Questions & Answers with Detailed
Rationales | Complete EA Exam Prep &
Study Guide
1. Which filing status generally applies to an unmarried taxpayer who paid
more than half the cost of keeping up a home for a qualifying child?
A. Single
B. Married Filing Jointly
C. Head of Household
D. Qualifying Surviving Spouse
Answer: Head of Household
Rationale: Head of Household status may apply to an unmarried taxpayer who
meets the applicable household-maintenance and qualifying-person
requirements.
2. Which form is generally used by an individual to file an annual federal
income tax return?
A. Form 1040
B. Form 1120
C. Form 1065
D. Form 941
,Answer: Form 1040
Rationale: Form 1040 is the principal U.S. individual income tax return.
3. Which item is generally included in gross income unless specifically
excluded by law?
A. Gifts received
B. Life insurance proceeds received because of death
C. Wages
D. Municipal bond interest
Answer: Wages
Rationale: Compensation for services, including wages, is generally taxable
income unless a specific exclusion applies.
4. A taxpayer receives a bona fide gift from a relative. Who generally has the
federal gift-tax reporting obligation, if any?
A. The recipient
B. The donor
C. The recipient's employer
D. The taxpayer's preparer
Answer: The donor
Rationale: The federal gift tax is generally imposed on the transferor, meaning
the donor, rather than the recipient.
5. Which type of interest is generally taxable for federal income tax purposes?
A. Interest on qualifying municipal bonds
B. Interest on a savings account
C. Certain qualified education savings distributions
D. Interest specifically excluded by statute
Answer: Interest on a savings account
,Rationale: Interest earned on ordinary bank and savings accounts is generally
taxable income.
6. Which of the following is generally an above-the-line adjustment to
income?
A. Qualified charitable contribution deduction
B. Certain deductible contributions to a traditional IRA
C. Personal entertainment expenses
D. Federal income tax payments
Answer: Certain deductible contributions to a traditional IRA
Rationale: Eligible traditional IRA contributions can qualify as adjustments to
income, subject to applicable limitations.
7. What is the general purpose of the standard deduction?
A. To reduce gross receipts of a business
B. To reduce taxable income
C. To eliminate payroll taxes
D. To calculate self-employment tax
Answer: To reduce taxable income
Rationale: The standard deduction is a deduction from income used in
determining taxable income.
8. Which taxpayer is generally required to file a federal income tax return?
A. Every person regardless of income
B. A taxpayer whose income and circumstances meet applicable filing
requirements
C. Only taxpayers who owe tax
D. Only taxpayers who receive wages
Answer: A taxpayer whose income and circumstances meet applicable filing
requirements
, Rationale: Filing requirements depend on factors such as filing status, age, gross
income, and special circumstances.
9. A dependent generally must satisfy several tests. Which is one of the basic
tests for a qualifying child?
A. The child must be older than the taxpayer
B. The child must meet an applicable age requirement
C. The child must always live outside the taxpayer's home
D. The child must file a joint return with the taxpayer
Answer: The child must meet an applicable age requirement
Rationale: The qualifying-child rules include age, relationship, residency,
support, and other requirements.
10.Which credit is designed in part to assist eligible working taxpayers with
qualifying children or other qualifying individuals?
A. Earned Income Tax Credit
B. Foreign Tax Credit only
C. Adoption Credit only
D. Mortgage Interest Credit only
Answer: Earned Income Tax Credit
Rationale: The Earned Income Tax Credit is a refundable federal tax credit for
eligible taxpayers with earned income who meet statutory requirements.
11.Which expense may generally qualify as a medical expense for purposes of
an itemized deduction, subject to applicable rules and limitations?
A. Cosmetic clothing
B. Qualifying medical services
C. Vacation expenses
D. Personal commuting expenses
Answer: Qualifying medical services
Enrolled Agent Special Enrollment
Examination (SEE) Practice Exam 2026 |
100 Questions & Answers with Detailed
Rationales | Complete EA Exam Prep &
Study Guide
1. Which filing status generally applies to an unmarried taxpayer who paid
more than half the cost of keeping up a home for a qualifying child?
A. Single
B. Married Filing Jointly
C. Head of Household
D. Qualifying Surviving Spouse
Answer: Head of Household
Rationale: Head of Household status may apply to an unmarried taxpayer who
meets the applicable household-maintenance and qualifying-person
requirements.
2. Which form is generally used by an individual to file an annual federal
income tax return?
A. Form 1040
B. Form 1120
C. Form 1065
D. Form 941
,Answer: Form 1040
Rationale: Form 1040 is the principal U.S. individual income tax return.
3. Which item is generally included in gross income unless specifically
excluded by law?
A. Gifts received
B. Life insurance proceeds received because of death
C. Wages
D. Municipal bond interest
Answer: Wages
Rationale: Compensation for services, including wages, is generally taxable
income unless a specific exclusion applies.
4. A taxpayer receives a bona fide gift from a relative. Who generally has the
federal gift-tax reporting obligation, if any?
A. The recipient
B. The donor
C. The recipient's employer
D. The taxpayer's preparer
Answer: The donor
Rationale: The federal gift tax is generally imposed on the transferor, meaning
the donor, rather than the recipient.
5. Which type of interest is generally taxable for federal income tax purposes?
A. Interest on qualifying municipal bonds
B. Interest on a savings account
C. Certain qualified education savings distributions
D. Interest specifically excluded by statute
Answer: Interest on a savings account
,Rationale: Interest earned on ordinary bank and savings accounts is generally
taxable income.
6. Which of the following is generally an above-the-line adjustment to
income?
A. Qualified charitable contribution deduction
B. Certain deductible contributions to a traditional IRA
C. Personal entertainment expenses
D. Federal income tax payments
Answer: Certain deductible contributions to a traditional IRA
Rationale: Eligible traditional IRA contributions can qualify as adjustments to
income, subject to applicable limitations.
7. What is the general purpose of the standard deduction?
A. To reduce gross receipts of a business
B. To reduce taxable income
C. To eliminate payroll taxes
D. To calculate self-employment tax
Answer: To reduce taxable income
Rationale: The standard deduction is a deduction from income used in
determining taxable income.
8. Which taxpayer is generally required to file a federal income tax return?
A. Every person regardless of income
B. A taxpayer whose income and circumstances meet applicable filing
requirements
C. Only taxpayers who owe tax
D. Only taxpayers who receive wages
Answer: A taxpayer whose income and circumstances meet applicable filing
requirements
, Rationale: Filing requirements depend on factors such as filing status, age, gross
income, and special circumstances.
9. A dependent generally must satisfy several tests. Which is one of the basic
tests for a qualifying child?
A. The child must be older than the taxpayer
B. The child must meet an applicable age requirement
C. The child must always live outside the taxpayer's home
D. The child must file a joint return with the taxpayer
Answer: The child must meet an applicable age requirement
Rationale: The qualifying-child rules include age, relationship, residency,
support, and other requirements.
10.Which credit is designed in part to assist eligible working taxpayers with
qualifying children or other qualifying individuals?
A. Earned Income Tax Credit
B. Foreign Tax Credit only
C. Adoption Credit only
D. Mortgage Interest Credit only
Answer: Earned Income Tax Credit
Rationale: The Earned Income Tax Credit is a refundable federal tax credit for
eligible taxpayers with earned income who meet statutory requirements.
11.Which expense may generally qualify as a medical expense for purposes of
an itemized deduction, subject to applicable rules and limitations?
A. Cosmetic clothing
B. Qualifying medical services
C. Vacation expenses
D. Personal commuting expenses
Answer: Qualifying medical services
