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IRS Special Enrollment Examination (SEE) for Enrolled Agents

1. Preliminary work and taxpayer data: practice questions

Our Enrolled Agent (SEE) bank has 49 questions on this topic. Here are 5 of them with answers; the full mock exam draws from every topic, like the real one.

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Question 1

For filing status purposes, a taxpayer's marital status is generally determined on which date?

  1. The date the return is filed
  2. The last day of the tax year
  3. The first day of the tax year
  4. 1 July of the tax year
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B. The last day of the tax year — Whether you are married or unmarried is determined as of the last day of the year (31 December for calendar-year filers), with a special rule when a spouse dies during the year.

Question 2

To be claimed as a dependent, a person must generally be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of:

  1. Any country, if supported by the taxpayer
  2. Any country with a tax treaty
  3. Puerto Rico only
  4. Canada or Mexico
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D. Canada or Mexico — The citizen or resident test is met by U.S. citizens, nationals, residents, and residents of Canada or Mexico, with an exception for certain adopted children.

Question 3

Divorced parents share custody. The child lived with the mother 220 nights in 2025. Which form lets the father claim the child tax credit for the child?

  1. Form 8379, signed by the father
  2. No form; the father simply claims the child
  3. Form 2120, signed by the mother
  4. Form 8332, signed by the mother
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D. Form 8332, signed by the mother — The custodial parent (the one with more nights) can release the claim to the child's exemption-related benefits on Form 8332. The noncustodial parent attaches it to the return.

Question 4

A dependent student earned $6,000 in wages in 2025 and had no unearned income. What is the student's standard deduction?

  1. $1,350
  2. $6,000
  3. $15,750
  4. $6,450
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D. $6,450 — Earned income plus $450 = $6,450, which is more than the $1,350 floor and less than the $15,750 basic amount.

Question 5

A U.S. citizen whose tax home and abode are outside the United States on the regular due date of the 2025 return gets an automatic extension to file until:

  1. 15 May 2026
  2. 15 December 2026
  3. 15 June 2026
  4. 15 July 2026
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C. 15 June 2026 — Citizens and residents living and working abroad get an automatic 2-month extension to file. Interest still runs on unpaid tax from 15 April.

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