Free practice test · No enrolment needed
This free practice test gives you 25 multiple-choice questions in 50 minutes for Paper 1 (Individuals) or Paper 2 (Businesses) of the IRS Special Enrollment Examination, the Enrolled Agent exam. Every question is written to US federal tax law as amended through 31 December 2025, the law the 2026–27 exam window tests, and every answer comes with an explanation and its IRS source. There is no fee and no course enrolment: you only verify your email address with a 6-digit code, and we email you your result.
By CA Sudheer Lokanadham, Chartered Accountant and IRS Enrolled Agent · Updated
Choose your paper
Each test is 25 questions and 50 minutes, drawn from a pool of 75 questions for that paper. The free test covers Papers 1 and 2.
Individual taxation: filing status and dependants, income and assets, deductions and credits, the extra taxes, advising individuals and specialized returns.
What the real Part 1 tests
Business taxation: entities and their elections, business tax preparation from income to depreciation, and specialized returns and taxpayers.
What the real Part 2 tests
How it works
Give your name, email address and WhatsApp number on the page of the paper you want to take.
We email you a 6-digit code that is valid for 10 minutes. If it is not in your inbox, check your spam or promotions folder.
Answer 25 questions one at a time against a 50-minute timer. Flag any question to come back to, and move freely between them.
Get your score, a unit-by-unit breakdown and an explanation for every question, on screen and in a PDF report emailed to you.
What is inside
Each test draws 25 of the paper’s 75 pool questions, spread across its units in proportion to each unit’s share of our question bank.
Like the questions on the real exam, every question is multiple choice with four options. The order of the questions and of the options is shuffled for every test.
After you submit, every question shows the correct answer, why it is correct, and the IRS form, publication or instructions it comes from.
50 minutes for 25 questions is 2 minutes a question, close to the real exam’s pace of about 2.1. The test is submitted for you when the time runs out.
Every question follows federal tax law as amended through 31 December 2025, the law the exam tests from 1 July 2026 to 28 February 2027.
If the page reloads in the same tab during the test, it opens again with your answers, your flags and the time you have left.
Your score
The real Special Enrollment Examination has 100 questions in each part: 85 are scored and 15 are unscored experimental questions, and you have 3.5 hours. It is scored on a scale of 200 to 800, and the IRS has set the passing score at 500 (a passing score report shows a pass, not a number). This practice test has 25 questions and counts correct answers only, so your result here is only an indication of where you stand. It is not a scaled score and it does not predict your exam result.
We never turn a practice score into a pass prediction. Use it to find the units to study next.
| What | The real SEE (each part) | This practice test |
|---|---|---|
| Questions | 100 (85 scored, 15 experimental) | 25, all counted |
| Time | 3.5 hours | 50 minutes |
| Options | Four per question | Four per question |
| Score | Scaled from 200 to 800; 500 passes | Correct answers out of 25 |
FAQ
Yes. There is no fee and no payment step. You need an email address we can send a code to and a WhatsApp number, and that is all.
No. Anyone preparing for the Enrolled Agent exam can take it. You do not need a Sankhya Academy account or a course enrolment.
We email you a 6-digit code, valid for 10 minutes, so that we know the address is yours. Your result is emailed to the same address, and the code stops anyone else from using your address.
Each paper has a pool of 75 questions from the Sankhya Academy MCQ bank for tax year 2025. Every test draws 25 of them, balanced across the paper’s units in proportion to their share of our question bank, and shuffles the order of the questions and of their options.
The questions are multiple choice with four options, as on the real exam, and 50 minutes for 25 questions is close to the real pace. The real exam is longer: each part has 100 questions (85 scored and 15 unscored experimental ones) in 3.5 hours, scored on a scale of 200 to 800 with 500 to pass. This test gives you a raw score only.
Yes. Once you have verified your email address, you can take a test, and the other paper too, for 2 hours without a new code. After that, ask for a new code. Each test draws a fresh set of 25 from the pool of 75, so a retake may repeat some questions.
No. Your answers are graded and shown back to you, and we do not keep them. We keep your name, email address, WhatsApp number, the paper you took and your score as a contact on our mailing list. Your result is emailed to the address you verified. While you take the test, your answers are kept in your browser tab only, so a reload does not lose them.
US federal tax law as amended through 31 December 2025, which is tax year 2025. That is the law the Special Enrollment Examination tests in the window from 1 July 2026 to 28 February 2027.
Pick a paper and start now: 25 questions, 50 minutes and an explanation for every answer. When you are ready to prepare in earnest, the Complete EA Course covers all three papers with recorded classes, LMS practice and a live Q&A with the faculty every weekend.
