EA Exam Part 1 (Individuals) 2026-27 — Mini Test #4 | 30 MCQs with Full Explanations

Welcome back to our EA Exam prep series! This is our fourth and final mini test covering Domain 1: Preliminary Work and Taxpayer Data — wrapping up this entire domain with 30 detailed, scenario-based MCQs. In this video, we cover 30 exam-style MCQs on: ✅ Backup withholding for nonresident aliens ✅ Statute of Limitations for refunds (RSED) and IRS assessments ✅ Filing requirements for dependents, seniors, and self-employed individuals ✅ Special filing thresholds for Married Filing Separately status ✅ Extended statute of limitations for worthless securities and bad debts ✅ Innocent Spouse Relief, Separation of Liability Relief, and Equitable Relief ✅ Injured Spouse Allocation ✅ The IRS Lookback Rule for refund claims ✅ Collection Statute Expiration Date (CSED) ✅ Criminal tax evasion and the legal standard of "willfulness" ✅ Tax return signature requirements for paid preparers Each question includes the full explanation — not just the answer — so you understand the "why" behind every concept. Perfect for EA exam candidates, tax preparers, accounting students, and anyone brushing up on U.S. individual taxation basics. 👉 Pause the video after each question and try answering before I reveal the correct option — that's the best way to test your real preparation level! 📚 Want structured, chapter-wise practice? If you want focused practice on every topic in Part 1, organized chapter by chapter with detailed explanations just like this series, you can go with my ebook. It's perfect for strengthening any specific topic at your own pace. 👉 Check it out here: https://payhip.com/b/QqMUa 🎉 This wraps up Domain 1! Coming up next: a full mixed-syllabus practice test covering all of Part 1 — 100 questions from every topic across the entire syllabus. Subscribe so you don't miss it! 📌 Drop your score out of 30 in the comments — and since this is our last Domain 1 test, let me know your overall progress across all four tests in this series! 🔔 Subscribe for more EA Exam Part 1 practice tests — the big 100-question mixed test is coming soon! 👍 If this helped your prep, smash that LIKE button — it really helps this channel grow. #EnrolledAgentExam #EAExam2026 #TaxPreparerExam #StatuteOfLimitations #InnocentSpouseRelief #EAExamPrep #TaxationMCQ #EAExamPart1 #EnrolledAgent