Hey, welcome to VoraPrep Audio. Today's episode is from our EA Exam Strategy Masterclass: "Cracking the Code: The IRS EA 105 Scaled Score".
One hundred tax questions in three and a half hours. But 15 of them do not count toward your score. Here is how IRS psychometrics work.
Ava: Marcus, candidates taking the IRS Special Enrollment Exam are always surprised by the scoring scale: 40 to 130, with 105 to pass. Why that specific scale?
Marcus: It is a psychometrically normalized scale used by the IRS and Prometric. 105 is the line in the sand for entry-level representation authority before the IRS.
Ava: And just like the CPA exam, 15 out of the 100 questions on every single part are completely unscored pre-test items. They are testing new tax legislation questions for next year.
Marcus: So when you get a question on some tiny, obscure excise tax credit that you have never seen in your life, do not freeze up. Guess, flag it, and keep banking points on standard Form 1040 and Circular 230 rules.
Marcus: If you want to put this exact strategy into practice with thousands of blueprint-aligned questions and an authentic exam simulator, head over to voraprep.com. Start your free trial today—no credit card required.
Ava: See you in the next masterclass.