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EA · STRATEGYOffice Hours · Marcus & Ava1:24 Free

EA Strategy: Cracking the Code: The IRS EA 105 Scaled Score

Blueprint Domain: STRATEGY-P1

Hosted by Marcus & Ava · 100% Free Open Access

Key Takeaways & Exam Watchouts

Key Takeaways

  • The IRS Special Enrollment Exam (EA Exam) includes 100 tax questions to be completed in three and a half hours.
  • Fifteen out of the 100 questions on each part of the EA exam are unscored pre-test items.
  • These unscored questions are used to test new tax legislation for the following year's exam.
  • The EA exam uses a psychometrically normalized scoring scale ranging from 40 to 130.
  • A score of 105 is the passing threshold for the EA exam, signifying entry-level representation authority before the IRS.
  • Candidates should guess and flag obscure questions, focusing on banking points from standard Form 1040 and Circular 230 rules.

Exam Watchouts

  • Candidates should not freeze up on obscure excise tax credit questions, as they may be unscored pre-test items.
  • It is strategic to guess on unfamiliar questions, flag them, and prioritize answering questions related to standard Form 1040 and Circular 230 rules.

Full Spoken Transcript

226 words

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.

AvaMarcus, 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?
MarcusIt 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.
AvaAnd 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.
MarcusSo 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.
MarcusIf 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.
AvaSee you in the next masterclass.

Frequently Asked Questions

What is the scoring scale for the IRS Special Enrollment Exam?

The IRS Special Enrollment Exam uses a psychometrically normalized scoring scale that ranges from 40 to 130.

What is the passing score for the IRS Special Enrollment Exam?

The passing score for the IRS Special Enrollment Exam is 105, which grants entry-level representation authority before the IRS.

How many questions on the EA exam are unscored?

Fifteen out of the 100 questions on every single part of the EA exam are completely unscored pre-test items.

Why does the EA exam include unscored questions?

Unscored questions on the EA exam are pre-test items used by the IRS and Prometric to test new tax legislation for the next year's exam.

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