Victor is single. His mother lives in an assisted living home, and Victor pays more than half of its cost. His mother has no income and Victor can claim her as a dependent. She did not live with Victor at any time in 2025. Which statement about Victor's filing status is correct?
Pass all three parts of the enrolled agent exam, on 2025 tax law.
Find your weakest domain in a free 12-question diagnostic for each part, fix it with a short lesson, and practice with every 2025 figure checked against the IRS.
The only interactive course with a tutor that finds your weak spots and fixes them.
One payment in US dollars. Full refund within 14 days, for any reason.
Plan your three parts
Each passed part counts for three years, the window closes on February 28, 2027, and March and April have no testing. Enter the dates you passed or plan to sit, and see every deadline that follows.
Part planner and 2025 tax figuresYour carryover deadline, the last day you can test before it, which tax year each sitting tests, and the key 2025 amounts the exam uses.Free, no accountThree parts, one course
Each part is 100 questions in 3.5 hours, 85 scored and 15 unscored, on the law as amended through December 31, 2025. Take them in any order. Every domain below shows its scored questions out of 85.
Part 1: Individuals
Individual returns: filing status, income, deductions, credits, taxation, advising, estate and gift tax and foreign reporting.
| Preliminary Work and Taxpayer Data | 14 |
|---|---|
| Income and Assets | 17 |
| Deductions and Credits | 17 |
| Taxation | 15 |
| Advising the Individual Taxpayer | 11 |
| Specialized Returns for Individuals | 11 |
Part 2: Businesses
Business returns: sole proprietors, partnerships, C and S corporations, depreciation, trusts, exempt organizations, retirement plans, farms and rentals.
| Business Entities and Considerations | 30 |
|---|---|
| Business Tax Preparation | 37 |
| Specialized Returns and Taxpayers | 18 |
Part 3: Representation
Practice before the IRS: Circular 230, preparer penalties, powers of attorney, collection, audits, appeals and e-file.
| Practices and Procedures | 26 |
|---|---|
| Representation before the IRS | 25 |
| Specific Areas of Representation | 20 |
| Filing Process | 14 |
Start with a free 25-minute diagnostic
12 questions from one part, spread like its scored questions, no account. You get your score in each domain, a short lesson on the one to fix first, and a plan for the rest.
Try two questions from each part
Every figure is the 2025 amount, and every calculation is checked in code.
Jun files as single for 2025 with taxable income of $86,000, all ordinary income, and no credits. Using the 2025 tax rate schedule, what is the regular income tax? Round to the nearest dollar.
Ella transferred appreciated property for 70 shares of a new corporation, and Finn received the other 30 shares for services. What is the result for Ella?
Pine Co. sold a machine for $60,000. It cost $50,000 and Pine had claimed $30,000 of depreciation. How much of the gain is ordinary income under section 1245?
In the first two years of his enrollment cycle, Ben completed 20 and 24 hours of qualifying continuing education, each year including 2 hours of ethics. What is the least he can complete in the third year and still meet the requirement for renewal?
Neil's timely 2021 return reported gross income of $80,000. He left out $25,000 of gross income. There was no fraud. How long does the IRS have to assess tax for 2021?
In the course
- 25 interactive lessons
- 324 practice questions
- 3 full 100-question practice exams, one for each part
Guides
Tax Exam Genius Pro
US$119one payment
- 25 interactive lessons
- 324 practice questions
- 3 full 100-question practice exams, one for each part
Full refund within 14 days. Ask within 14 days of paying, for any reason. Our refund promise still applies after you start the course. The note under the pay button is about the separate legal right to cancel. Terms
Apple Pay, Google Pay or card. Charged in USD.
One payment. No sales tax is added. Access until October 31, 2027.
Questions? support@unigenius.co.uk