Your cart is empty.
Keep shopping2025-26 Enrolled Agent Individuals (2nd Half) Questions Bank
82 students
2025-26 Enrolled Agent Individuals (2nd Half) Questions Bank
2025-26 Enrolled Agent (EA) Exam – Part 1: Individuals (2nd Half) Question Bank Course
Created byNirta Academy
Last updated 4/2025
English
What you'll learn
- Understand Nonrecognition Rules and Property Transactions
- Accurately Determine AGI and Apply Deductions
- Calculate Tax Credits Under the ACA and ITC Rules
- Manage IRA Transactions and Understand Additional Taxes
- Comply with Foreign Financial Reporting and Estate/Gift Tax Rules
Explore related topics
Included in This Course
588 questions
Description
Prepare with confidence for the second half of Part 1 of the Enrolled Agent (EA) Exam for the 2025-26 testing period with this in-depth Question Bank Course. This course provides a comprehensive set of up to 600 multiple-choice questions (MCQs), each accompanied by clear, accurate explanations based on the latest IRS rules and tax laws. Whether you're reviewing key exam topics or testing your knowledge under exam-like conditions, this course is designed to help you succeed.
This question bank is carefully divided into five major topic areas, helping you focus your study efforts where they matter most. Each practice test mirrors the structure and complexity of the real EA Exam to boost your exam readiness. With an 80% passing score requirement per section, you'll gain the practice and discipline needed to master the EA Part 1 (2nd Half) exam content.
Topics Covered:
Nonrecognition Property Transactions (70 Questions)
Learn about like-kind exchanges, involuntary conversions, and gain/loss deferrals.
Understand how to apply nonrecognition rules in various property transaction scenarios.
AGI, Standard Deduction, and Itemized Deductions (132 Questions)
Master the calculation of Adjusted Gross Income (AGI).
Differentiate between standard and itemized deductions, and apply them accurately.
ITC, The ACA, and the PTC (145 Questions)
Understand the rules for the Individual Taxpayer Credit (ITC), the Affordable Care Act (ACA), and the Premium Tax Credit (PTC).
Accurately calculate credits and reconcile advance payments.
IRA and Additional Taxes and Credits (124 Questions)
Learn how to handle traditional and Roth IRA contributions and distributions.
Gain insight into additional taxes (e.g., self-employment tax, penalty taxes) and applicable credits.
Foreign Financial Reporting, Estate, and Gift Taxes (117 Questions)
Understand foreign asset reporting requirements, FBAR, and FATCA compliance.
Learn the fundamentals of federal estate and gift tax rules and how to report them.
Why This Course?
Ideal for self-paced learners preparing for EA Exam Part 1 – Individuals (2nd Half)
IRS-aligned content and up-to-date tax law references
Designed to sharpen problem-solving and test-taking skills
Valuable for aspiring EAs and tax professionals alike
Get exam-ready and strengthen your understanding of critical tax topics with this powerful question bank course!
Who this course is for:
- This course is designed for aspiring Enrolled Agents (EAs) preparing for the 2025-26 EA Exam – Part 1: Individuals (2nd Half). It is also highly valuable for tax professionals, accountants, and students who want to strengthen their understanding of individual tax topics, especially in areas like nonrecognition transactions, deductions, tax credits, IRA rules, and foreign financial reporting. Whether you're beginning your EA journey or looking to sharpen your tax skills, this course offers targeted practice to help you build confidence and succeed on the exam.