IRS Study Guide 2026

Everything you need to pass the IRS exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.

📋 IRS Exam Format at a Glance

100

Questions

210 min

Time Limit

72.00%

Passing Score

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📚 IRS Topics to Study (63)

Business Taxation · 7 cards Business Taxation · 7 cards Business Taxation · 7 cards Business Taxation · 7 cards Charitable Organizations · 7 cards Charitable Organizations · 7 cards Charitable Organizations · 7 cards Charitable Organizations · 7 cards Deductions and Credits · 7 cards Deductions and Credits · 7 cards Deductions and Credits · 7 cards Deductions and Credits · 7 cards Ethics and Practice Procedures · 7 cards Ethics and Practice Procedures · 7 cards Ethics and Practice Procedures · 7 cards Ethics and Practice Procedures · 7 cards Filing Requirements and Status · 7 cards Filing Requirements and Status · 7 cards Filing Requirements and Status · 7 cards Filing Requirements and Status · 7 cards Income and Assets · 7 cards Income and Assets · 7 cards Income and Assets · 7 cards Income and Assets · 7 cards Individual Taxpayer Data · 7 cards Individual Taxpayer Data · 7 cards Individual Taxpayer Data · 7 cards Individual Taxpayer Data · 7 cards Representation Before the IRS · 7 cards Representation Before the IRS · 7 cards

See all 63 topics as flashcards →

✍️ Sample IRS Questions & Answers

1. A taxpayer who disagrees with an IRS audit finding can request a conference with which office before going to court?

✓ IRS Independent Office of Appeals

The IRS Independent Office of Appeals provides an impartial review of tax disputes between taxpayers and the IRS without litigation.

2. A taxpayer sells stock for $15,000 that was purchased for $10,000 two years ago. What is the character of the $5,000 gain?

✓ Long-term capital gain

Stock held more than one year generates a long-term capital gain taxed at preferential rates.

3. What is the American Opportunity Tax Credit (AOTC) and who qualifies?

✓ A credit up to $2,500 per eligible student for the first four years of post-secondary education

The AOTC provides up to $2,500 per eligible student for qualified education expenses during the first four years of higher education, with 40% refundable.

4. What is the maximum amount of student loan interest a taxpayer may deduct per year?

✓ $2,500

Taxpayers may deduct up to $2,500 in student loan interest paid during the year, subject to income phase-outs.

5. Which IRS division operates the Taxpayer Education and Communication (TEC) program?

✓ Small Business/Self-Employed (SB/SE)

The SB/SE division operates TEC to educate small business owners and self-employed individuals about their tax obligations.

6. Which of the following is a requirement for maintaining 501(c)(3) status?

✓ The organization must primarily engage in activities that further its charitable purpose.

To maintain 501(c)(3) status, an organization must primarily operate for charitable, educational, religious, or scientific purposes, among others. This means its activities must consistently further its tax-exempt mission. Distributing profits to shareholders, operating internationally, or paying federal income tax on all income are contrary to or not requirements for this specific tax-exempt status.

🎯 Free IRS Practice Tests

Business Taxation · 7 questions Charitable Organizations · 7 questions Deductions and Credits · 7 questions Deductions and Credits · 7 questions Ethics and Practice Procedures · 7 questions Ethics and Practice Procedures · 7 questions Filing Requirements and Status · 7 questions Income and Assets · 7 questions Income and Assets · 7 questions Business Taxation · 7 questions

📖 IRS Guides & Articles

Your IRS Study Path

1. Learn with Flashcards → 2. Drill Practice Tests → 3. Take the Full Exam Simulation

🃏 IRS Flashcards (425)🏆 IRS Exam Simulation

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