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IRS Special Enrollment Examination (SEE) for Enrolled Agents

4. Taxation: practice questions

Our Enrolled Agent (SEE) bank has 51 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 2025, the 20% rate on long-term capital gains applies to a married couple filing jointly whose taxable income exceeds:

  1. $731,200
  2. $533,400
  3. $583,750
  4. $600,050
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D. $600,050 — The 2025 maximum 15% rate amount is $600,050 for joint filers; gains above it are taxed at 20%.

Question 2

For 2025, the AMT exemption for a single taxpayer is:

  1. $88,100
  2. $85,700
  3. $137,000
  4. $68,500
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A. $88,100 — The 2025 AMT exemption is $88,100 for unmarried individuals, $137,000 for joint filers and $68,500 for married filing separately.

Question 3

Household employment taxes are generally reported on:

  1. Schedule C
  2. Schedule H attached to Form 1040
  3. Form 941 each quarter, like other employers
  4. Form 944 annually
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B. Schedule H attached to Form 1040 — Household employers usually report Social Security, Medicare, FUTA and withheld income tax on Schedule H with their Form 1040 and give the worker a W-2.

Question 4

Which item is NOT net investment income for NIIT?

  1. Wages
  2. Passive rental income
  3. Interest
  4. Dividends
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A. Wages — NII includes interest, dividends, capital gains, rents, royalties and passive business income. Wages, SE income and distributions from qualified plans are excluded.

Question 5

The first estimated tax payment for 2025 for a calendar-year individual was due:

  1. 15 January 2025
  2. 31 March 2025
  3. 15 April 2025
  4. 15 June 2025
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C. 15 April 2025 — Individual estimated tax installments are due 15 April, 15 June, 15 September and 15 January of the next year.

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