Enrolled Agent — SEE Part 1 (Individuals) Practice Test 2026
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🎯 Practice by Topic
Preliminary Work with Taxpayer Data
Residency and citizenship status (resident vs non-resident alien, visas, green cards, ITIN), filing status and requirements, dependency, and worldwide income sources — the preliminary data gathered before preparing an individual return.
Income and Assets
Taxability of wages, interest, dividends, retirement income and Social Security; property sales and basis; the IRC §121 home-sale exclusion; capital gains/losses; and adjustments to income.
Deductions and Credits
Itemized deductions on Schedule A (medical, taxes/SALT, mortgage interest, charitable, casualty), the QBI deduction, and individual credits (education, CTC/ODC, foreign tax, EITC, adoption, ACA premium tax credit).
Taxation
The individual taxes beyond the regular income tax — AMT, self-employment tax, the Net Investment Income Tax, Additional Medicare Tax, household-employee tax, and underpayment penalties.
Advising the Individual Taxpayer
Planning and advising individuals — injured vs innocent spouse relief, MFJ/MFS/HOH trade-offs, estimated tax, estate/retirement/education planning, marriage and divorce, and claims for refund.
Specialized Returns for Individuals
Estate tax (unified credit, portability, Form 706), gift tax (gift-splitting under IRC §2513, annual exclusion, Form 709), and international information reporting (FBAR vs Form 8938).