Enrolled Agent Exam Part 3 2025/2026
Exam Questions with 100% Correct
Answers | Latest Update
What information does a preparer need to maintain for each return done? -
🧠 ANSWER ✔✔A preparer must maintain the taxpayer's name, tax ID
number, taxable year of the taxpayer, name of the preparer, and the type of
return or claim for refund prepared.
Can you prepare tax returns when you are suspended from Practice before
the IRS? - 🧠 ANSWER ✔✔Yes because preparing tax returns is not
considered "practice before the IRS."
,What are you required to do every year in order to participate in the Annual
Filing Season Program and to get a Record of Completion certificate? - 🧠
ANSWER ✔✔You must:
- Take 18 hours of continuing education from IRS-Approved CE Providers
including: a six hour annual federal tax refresher course that covers filing
season issues and tax law updates, as well as a knowledge-based
comprehension test administered at the end of the course by the CE
Provider; Ten hours of other federal tax law topics and; Two hours of
ethics.
- Have an active PTIN.
- Consent to adhere to specific practice obligations outlined in Subpart B
and section 10.51 of Treasury Department Circular No. 230.
Who can represent an individual in front of the IRS without a power of
attorney? - 🧠 ANSWER ✔✔Immediate family members (spouse, child,
sibling or parent) can represent an individual but they cannot sign a power
of attorney to authorize somebody else to represent the individual.
, By signing a form 2848, the representative declares under penalties of
perjury that he or she is aware of what? - 🧠 ANSWER ✔✔The regulation in
Treasury Department Circular No. 230.
When researching tax law for specific situations, what are considered
reliable sources of information? - 🧠 ANSWER ✔✔- The Internal Revenue
Code
- The Treasury Regulations
- Revenue Rulings
- Revenue Procedures
- Written Determinations
- Announcement and Notices
- Court Rulings
- The Congressional Bill or Law
- Congressional Committee Reports
When applying for an installment agreement, when is form 433-F,
Collection Information Statement, required to be filed? - 🧠 ANSWER
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
3
Exam Questions with 100% Correct
Answers | Latest Update
What information does a preparer need to maintain for each return done? -
🧠 ANSWER ✔✔A preparer must maintain the taxpayer's name, tax ID
number, taxable year of the taxpayer, name of the preparer, and the type of
return or claim for refund prepared.
Can you prepare tax returns when you are suspended from Practice before
the IRS? - 🧠 ANSWER ✔✔Yes because preparing tax returns is not
considered "practice before the IRS."
,What are you required to do every year in order to participate in the Annual
Filing Season Program and to get a Record of Completion certificate? - 🧠
ANSWER ✔✔You must:
- Take 18 hours of continuing education from IRS-Approved CE Providers
including: a six hour annual federal tax refresher course that covers filing
season issues and tax law updates, as well as a knowledge-based
comprehension test administered at the end of the course by the CE
Provider; Ten hours of other federal tax law topics and; Two hours of
ethics.
- Have an active PTIN.
- Consent to adhere to specific practice obligations outlined in Subpart B
and section 10.51 of Treasury Department Circular No. 230.
Who can represent an individual in front of the IRS without a power of
attorney? - 🧠 ANSWER ✔✔Immediate family members (spouse, child,
sibling or parent) can represent an individual but they cannot sign a power
of attorney to authorize somebody else to represent the individual.
, By signing a form 2848, the representative declares under penalties of
perjury that he or she is aware of what? - 🧠 ANSWER ✔✔The regulation in
Treasury Department Circular No. 230.
When researching tax law for specific situations, what are considered
reliable sources of information? - 🧠 ANSWER ✔✔- The Internal Revenue
Code
- The Treasury Regulations
- Revenue Rulings
- Revenue Procedures
- Written Determinations
- Announcement and Notices
- Court Rulings
- The Congressional Bill or Law
- Congressional Committee Reports
When applying for an installment agreement, when is form 433-F,
Collection Information Statement, required to be filed? - 🧠 ANSWER
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
3
