Three parts
The SEE has Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices and Procedures.
Free EA SEE Part 1 practice test
Practice individual tax questions before buying a full EA course.
SEE Part 1 focuses on individual taxation. Use this free diagnostic to check topic gaps, review answer explanations, and build a weekly plan before you commit to a larger paid prep product.
Official facts
What IRS says about the SEE
Question count
IRS says each part has 100 questions, with 85 scored questions and 15 experimental non-scored questions.
Testing time
Each part is 3.5 hours, with additional seat time for tutorial, survey, and scheduled breaks.
Topic map
SEE Part 1 topics to drill first
Filing status and dependents
Practice support tests, filing status decisions, and household dependency details.
Income
Review wages, interest, dividends, business income, retirement income, and taxable vs. nontaxable treatment.
Deductions and credits
Separate adjustments, itemized deductions, refundable credits, and nonrefundable credits.
Basis and property
Drill gain/loss calculations, basis adjustments, and individual property transactions.
Retirement and penalties
Practice distributions, early withdrawal issues, rollovers, and additional tax patterns.
Tax law cutoff
The 2026 SEE window is based on tax law amended through December 31, 2025.
Source checked May 24, 2026 against IRS enrolled agent FAQ and IRS sample SEE question pages. Free Exam Prep Hub is independent and unofficial.