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IRS Enrolled Agent (EA) VIP Practice Exam

IRS — This exam mirrors the IRS Special Enrollment Examination (SEE), administered by Prometric on behalf of the Internal Revenue Service. The real SEE consists of three parts (Individuals, Businesses, and Representation/Practices/Procedures), each with 100 questions and a 3.5-hour time limit (2.5 hours for Part 3); a scaled passing score of 105 out of 130 is required per part.

56
Questions
210m
Time Limit
75.00%
To Pass
Question 1 of 56👑 VIP

Marcus and Linda filed for divorce in October of the tax year. The divorce was not finalized until February of the following year. They have one dependent child who lived with Linda for the entire year. How should Marcus file his federal income tax return for the tax year in question?

Questions 2–56 and full explanations are VIP-exclusive.