2026-27 Enrolled Agent Individuals (2nd Half) Questions Bank

Prepare confidently for the Testing Period 2026–27 Enrolled Agent (EA) Part 1: Individuals (2nd Half) examination with this comprehensive Questions Bank course designed to help you master the most important IRS taxation concepts through extensive practice. Whether you are taking the EA exam for the first time or looking to strengthen your understanding of individual taxation topics, this course provides a structured and practical approach to exam preparation.

This course includes 628 high-quality multiple-choice questions (600+), each accompanied by a detailed explanation to help you understand not only the correct answer but also the reasoning behind it. The questions are designed to reflect the style, format, and difficulty level of the actual EA examination, enabling you to build confidence while identifying areas that require additional review.

For focused learning, the course is organized into five comprehensive topic-wise practice tests:

1. Nonrecognition Property Transactions – 70 Questions

2. Adjusted Gross Income (AGI), Standard Deduction, and Itemized Deductions – 150 Questions

3. Individual Tax Credits (ITC), the Affordable Care Act (ACA), and the Premium Tax Credit (PTC) – 160 Questions

4. Individual Retirement Arrangements (IRA), Additional Taxes, and Credits – 128 Questions

5. Foreign Financial Reporting, Estate, and Gift Taxes – 120 Questions

Each practice test requires a passing score of 80%, encouraging you to achieve a strong level of understanding before progressing to the next topic. This structured approach helps reinforce key concepts while improving your accuracy, confidence, and exam readiness.

Throughout the course, you will practice applying IRS tax rules to realistic exam-style scenarios involving nonrecognition transactions, AGI calculations, deductions, tax credits, retirement accounts, additional taxes, foreign financial reporting requirements, and estate and gift taxation. The detailed explanations make every question a valuable learning opportunity, allowing you to strengthen both conceptual knowledge and practical problem-solving skills.

This course is ideal for students who want more than simple question memorization. It is designed to help you understand why each answer is correct so you can confidently apply tax principles in unfamiliar exam situations.

One of the greatest advantages of this course is its ongoing maintenance and improvement. I have been actively updating this course for the past two years based on IRS updates, exam trends, and student feedback. When you enroll, you receive lifetime access to the course. As long as the course continues to receive positive support from students, it will be updated every year with revised questions, improved explanations, and content aligned with future EA testing periods.

If you are serious about passing the EA Part 1: Individuals examination, this comprehensive question bank provides an excellent opportunity to practice extensively, identify weak areas, improve your test-taking skills, and build the confidence needed to succeed on exam day.