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Enrolled Agent mock tests that get you exam-ready

Unlimited PSI-style practice tests with 5,000+ questions, an estimated PSI score range and detailed explanations for every answer, plus VantageEA Mentor AI to show you what to study next. Now with OBBBA 2026 content.

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No signup. 25 real exam-style questions with explanations. Create a free account for a full 50-question mock.

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Answer it, and the explanation and its IRS reference open right where you answered.

Part 1: Individuals
3:30:00
Question 9 of 25Deductions and Credits

Maria had knee surgery on November 10, 2024. She received the bill in December 2024 but did not pay it until March 15, 2025. On which year’s tax return should Maria include this medical expense as an itemized deduction?

Practice by part

The 2026 SEE, per part

Questions per part
100
Testing time
3.5 hr
To pass, on 200 to 800
500
VantageEA practice questions
5,000+

Three parts, one format

Practice all three SEE parts with PSI-style mock tests

VantageEA includes timed 100-question tests, free starter access, an estimated PSI score range, IRS-referenced explanations, and topic review across the 2026 EA exam cycle.

Browse topic-by-topic EA practice questionsRead the complete EA exam guide

Try free public sample questions with explanations before signup

Review PSI-style questions across Parts 1, 2, and 3, then start a full 100-question mock test when you are ready.

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The exam, per part

Built to PSI's 2026 spec, down to the minute

What the Special Enrollment Examination looks like for the 2026 cycle, for each of the three parts.

Questions per part

100

Per part. 85 are scored and 15 are unscored experimental items that look exactly like the rest.

1 of 4
Questions
100
Per part. 85 are scored and 15 are unscored experimental items that look exactly like the rest.
Time
3.5 hr
Testing time, inside a 4-hour appointment.
Sections
3
Q1 to Q34, Q35 to Q67 and Q68 to Q100, with 2 optional 10-minute breaks between them. Once you confirm a section you cannot return to it.
Passing score
500
On a scaled 200 to 800 range. The workstation shows only pass or fail.
Fee
$317
Per part, paid when you schedule, $951 for all three. It was $206 under Prometric.
Test window
Jul 1
US testing, remote through PSI online proctoring or at a PSI test center, runs July 1, 2026 to February 28, 2027. The window is generally May 1 to end of February. International scheduling and testing is temporarily delayed by the IRS, with no new date announced yet. March 1 to June 30 is this year's blackout, longer than usual for the PSI transition.
Attempts
4
Per part, per testing window. A passed part carries over for up to 3 years from the date you pass it.
Tax law
2025
Tax year 2025, with OBBBA changes in scope. VantageEA questions are updated for them.
Administered by
PSI
PSI Services replaced Prometric for all SEE exams from March 1, 2026.

How a mock works

Everything you need to pass the EA exam

Four parts of a real mock, straight from the runner.

  1. Part 1: Individuals
    2:41:17
    Question 41 of 100Income and assets
    • Section 1Q1 to Q34Confirmed and locked
    • Section 2Q35 to Q67In progress
    • Section 3Q68 to Q100Not started

    Optional 10-minute break after Q67

    Confirm the section to take it. You cannot return to a confirmed section.

    Timed sections and breaks

    The exam interface, timing and question format you will face on test day: 100 questions in 3.5 hours, in three sections.

    • Q1 to Q34, Q35 to Q67 and Q68 to Q100
    • 2 optional 10-minute breaks
    • Confirming a section locks it, as at PSI
    • Drawn from a 5,000+ question bank
  2. Question navigator
    2:58:03

    Section 1

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    • Current
    • Answered
    • Unanswered
    • Flagged

    Flag and navigator

    Mark anything you want to revisit and settle it before you confirm the section.

    • Flag any question for review
    • Answered, unanswered and flagged at a glance
    • Grouped by section, like the exam
  3. Calculator
    Drag to move

    4,811.25

    MCMRM-M+789/456x123-0.=+

    Scratchpad

    AGI 64,150
    7.5% floor 4,811.25
    paid 2025, so 2025

    Calculator and scratchpad

    The same class of on-screen tools you get at the test center, for the whole attempt.

    • Four-function calculator with memory keys
    • A panel you can drag out of the way
    • Scratchpad for notes and working
  4. Review: Part 1 mock
    Question 9
    Question 9Deductions and Credits
    C. 2025, because that is when the payment was made Correct answer

    Medical expenses are deductible in the year they are paid, not when the services were provided or when the bill was received. Since Maria paid in March 2025, the expense belongs on her 2025 return. Option A is incorrect because the date of service does not determine the deduction year. Option B is incorrect because receiving a bill is not the same as making payment. Option D is incorrect because the taxpayer has no choice: the cash-basis rule requires the deduction in the year of payment.

    IRS reference: IRC Section 213(a); Publication 502

    Score report and explanations

    Get an explanation for every answer, so you understand why you got it right or wrong.

    • Correct count with an estimated PSI score range
    • Question-by-question review and topic analysis
    • A dashboard with progress, study streaks and score trends

Mentor AI

VantageEA Mentor AI, the Enrolled Agent exam tutor

Stuck on a rule? Ask the way you would ask a tutor, and get an answer you can check.

  • Answers with IRS citations

    A plain answer to any Part 1, 2 or 3 question, with a link to the IRS source so you can check it.

  • Remembers your weak topics

    It reads your VantageEA mock results, so it starts from the topics you keep missing.

  • Builds a study plan to your exam date

    Give it your part and test date, and it lays out each week, weakest topics first.

Try Mentor AITry a free practice test

Every free account includes one 50-question practice mock and Mentor AI feedback on each test score. Mentor AI chat is included with Lite and Pro. Mentor AI is a study tool and does not give tax advice for your own return.

An example question

You asked

My credit union pays "dividends" on my savings. Are they dividends or interest?

Mentor AI

They are interest. The IRS treats so-called dividends on deposits or share accounts at a credit union as interest income, so you report them as interest (IRS Publication 550 (opens in a new tab)).

Source: IRS Publication 550, Investment Income and Expenses

From signup to passing score

Four simple steps to prepare for and pass your Enrolled Agent exam with confidence.

  1. Sign up

    Create your account in seconds. Start with a free practice test, no credit card required.

  2. Open your dashboard

    Get instant access to your command center. See stats, track progress, and get personalized recommendations.

  3. Take mock tests

    Practice with 100-question exams that match the real IRS format. Full timer, calculator, and review tools included.

  4. Pass the exam

    Review your results, find your weak areas, and keep practicing until you pass mock after mock.

Practice with the same seriousness as test day

Choose lightweight attention monitoring for everyday study, or use Strict proctoring, included with Pro, for a closer remote-exam rehearsal.

Lite proctoring

Lite proctoring for everyday practice

Lite keeps students accountable with tab, focus, clipboard, and fullscreen signals. It does not use webcam or screen recording.

  • Tab and window attention signals
  • Clipboard and fullscreen activity
  • Session timeline for review
  • Lightweight default for normal study
  • No webcam
  • No screen recording

Strict proctoring

A closer rehearsal for remote exam conditions

Strict proctoring adds consent-based webcam and screen evidence, lightweight face-presence checks, and an admin review timeline when enabled for your session.

  • Everything in Lite proctoring
  • Webcam and screen evidence
  • Face-presence and attention events
  • Consent screen before recording starts
  • Private review workflow
  • 30-day retention policy
Learn how VantageEA proctoring works
Consent before recording
Strict proctoring requires students to review permissions and explicitly continue before recording starts.
No biometric identity profile
Face-presence checks create review events only. We do not store face embeddings or identity templates.
Short retention window
Proctoring recordings and events are kept under a 30-day retention policy, with erasure available on request.
Reviewable session timeline
Admins see timestamped attention events alongside recordings when Strict proctoring is enabled.

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    • Billed yearly
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