The Enrolled Agent (EA) exam, officially known as the Special Enrolment Exam (SEE), is a computer-based test comprising three parts that assess candidates on various tax-related topics. Administered by Prometric on behalf of the IRS, each part consists of 100 multiple-choice questions. To pass, candidates must score 105 or above on each part, with the overall pass rate ranging between 60 and 90 percent. Studying for at least 10 hours per week is recommended to enhance the chances of success.

Deconstructing EA Exam Questions

EA exam questions typically include three components: the question stem, the best answer choice, and distractors. The question stem outlines the task, providing essential information for answering. The best answer choice is the most accurate response to the stem, while distractors are alternative choices that may appear correct but are not.

Types of Multiple-Choice Questions

Candidates will encounter three types of multiple-choice questions (MCQs) on the EA exam: direct questions, incomplete sentences, and negative questions. Direct questions are straightforward, incomplete sentences require completing a sentence, and negative questions contain terms like "NOT" or "EXCEPT," requiring careful attention.

Strategies for Answering MCQs

Several techniques can aid in selecting the best answer choice for EA exam MCQs. Carefully reading the question stem, eliminating answer choices, making educated guesses when uncertain, avoiding overthinking, taking sufficient time, and ensuring all questions are answered contribute to a strategic approach. Candidates are encouraged to read publications like Form W-12 and Publication 17 for Part 1 preparation, review IRS resources such as Publication 15 for Part 2, and familiarize themselves with Circular 230 and IRS-provided study materials for Part 3 preparation.