EA (Enrolled Agent)
IRS
Complete guide to passing the EA (Enrolled Agent) exam on your first attempt.
$203 per part
~70%
3 years (72 CE hours)
USA
IRS
$55k-$100k
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Complete Overview
The Enrolled Agent credential is earned by passing the IRS Special Enrollment Examination, a three-part multiple-choice test covering individual tax, business tax, and representation before the IRS. The testing fee is $317 per part, paid to the test vendor when you schedule, plus a $140 enrollment fee paid to the IRS on Form 23 after you pass all three parts. Anyone with a Preparer Tax Identification Number can sit it, with no degree or accounting experience required.
Effective March 1, 2026, the IRS moved administration of the SEE from Prometric to PSI Services. Candidates now register, schedule and take the exam through PSI. Each part contains 100 multiple-choice questions, of which 85 are scored and 15 are unscored experimental items, and each part allows 3.5 hours of testing time not counting the pre-examination tutorial and post-examination survey. The three parts can be taken in any order, on different days, and each may be attempted up to four times within a single testing window.
Scoring uses a scaled range from 200 to 800, with the IRS setting the passing mark at 500. A passing report shows only a passing designation with no numeric score, because the IRS treats every score above the cut as equally qualifying. A failing report shows a scaled number between 200 and 500 plus diagnostic feedback by topic area, so a candidate who scores 495 knows they were close while one who scores 245 knows the gap is large.
The SEE runs from May 1 through the end of February each year, with a blackout in March and April while the exam is updated for new tax law. For the 2026 to 2027 cycle the window is July 1, 2026 through February 28, 2027 for domestic candidates. International scheduling and testing were due to open on September 1 and 2, 2026 but the IRS has delayed both and has not set new start dates; it says candidates whose parts would expire under the three-year carryover will be given additional time because of the delay. All questions on exams taken in that period reference the Internal Revenue Code, regulations, forms and publications as amended through December 31, 2025, and the term current tax year means calendar year 2025.
Passing scores carry over for three years from the date you passed that part, so a candidate who passed Part 1 on November 15, 2025 has until November 15, 2028 to finish the rest. After passing all three you file Form 23 within one year, pay $140 at Pay.gov, and pass a suitability check covering personal tax compliance and criminal background. Processing generally takes 60 days. Enrolled agents then hold unlimited practice rights before the IRS, the same as attorneys and CPAs, and complete 72 hours of continuing education every three-year enrollment cycle with a minimum of 16 hours a year including 2 hours of ethics.
Why Get EA (Enrolled Agent) Certified?
The Enrolled Agent credential grants unlimited practice rights before the IRS, meaning no restriction on which taxpayers you represent, which tax matters you handle, or which IRS offices you appear before. Only attorneys, CPAs and enrolled agents hold that.
There is no education prerequisite. A PTIN is the only requirement to sit, which makes this the fastest route into licensed tax representation compared with the 150 credit hours and state licensing that a CPA requires.
Total direct cost is $317 per part plus a $140 enrollment fee, so the full credential costs $1,091 in fees before study materials. That is a fraction of the CPA or CFP route.
The credential is federal, not state-issued, so an enrolled agent can represent taxpayers anywhere in the United States without needing reciprocity or a second licence.
Part 3 devotes 26 of its 85 scored questions to practices and procedures and another 20 to specific areas of representation, covering installment agreements, offers in compromise, collection due process and audit reconsideration. That is billable representation work, not just return preparation.
Passing scores carry over for three years, so you can pass one part per season while working, rather than clearing everything in one push.
Enrolled agent salaries typically fall in the $55k to $100k range, and the representation skill set supports higher rates than seasonal return preparation alone.
Exam Format & Structure
Duration
3.5 hours per part, not including the pre-examination tutorial and the post-examination survey. An on-screen timer shows the time remaining.
Questions
100 multiple-choice questions per part, of which 85 are scored and 15 are unscored experimental items that do not count for or against you
Passing Score
500 on a scaled range of 200 to 800, set by the IRS following a scoring study with a panel of enrolled agents and IRS representatives. A pass report shows a passing designation only and no number. A fail report shows a scaled score between 200 and 500 plus diagnostic feedback.
Question Types
- Direct question format with four answer options
- Incomplete sentence format
- All of the following except format
- Scenario-based questions applying tax law to a taxpayer fact pattern
Delivery Method
Computer-based through PSI Services, which took over administration from Prometric on March 1, 2026. Available at PSI test centers in the United States and by remote proctoring. International candidates can only test remotely, since there is no in-person international testing, and international scheduling and testing are currently delayed by the IRS with no new start date announced.
Exam Domains & Topics
Covers everything that has to be established before a return can be prepared: who the taxpayer is, what status they file under, whether they are a resident or non-resident, and what has to be filed at all. Foreign account reporting through FBAR and Form 8938 sits here, as does the kiddie tax and Affordable Care Act household income testing.
Key Topics to Master:
- Use of prior year returns for comparison, accuracy and carryovers
- Residency status and citizenship, visas, green cards, resident and non-resident alien, ITIN
- Filing requirements, due dates and filing status
- Qualifications for dependency
- Sources of exclusions and adjustments to gross income
- Foreign account and asset reporting, FBAR and Form 8938
- Minor children's unearned income, the kiddie tax
- ACA requirements including household income, premium tax credit and household size
The largest topic area in Part 1 alongside deductions and credits. It spans wages, interest, dividends, cancellation of debt, foreign income, and pass-through K-1 items, then moves into retirement income and property transactions. Basis questions on purchased, gifted and inherited assets recur constantly, as do the exceptions to the 10 percent premature distribution penalty.
Key Topics to Master:
- Taxability of wages, interest, dividends and other distributions
- Cancellation of debt including Form 1099-C, foreclosures and insolvency
- Foreign income treatment, tax treaties, Form 1116, Form 2555, Form 5471
- Pass-through income, Schedule K-1, basis and qualified business income items
- Traditional and Roth IRA distributions, Form 8606 basis, conversions and recharacterisation
- Penalties and exceptions on premature distributions and required minimum distributions
- Basis of assets purchased, gifted or inherited, and basis after stock splits
- Sale of a personal residence and the IRC section 121 exclusion
- Installment sales, like-kind exchanges, options and publicly traded partnerships
Tied with income and assets as the biggest Part 1 area. Itemized deductions run from medical and dental expenses through state and local taxes, interest tracing rules, charitable contribution limits and documentation, and casualty and theft losses. The qualified business income deduction is examined here for individuals, and the credit list includes the earned income credit with its paid preparer due diligence checklist.
Key Topics to Master:
- Medical, dental, vision and long-term care expenses
- State and local, personal property and real estate taxes
- Mortgage and investment interest, tracing rules, points and indebtedness limits
- Charitable contributions in cash and non-cash, with limitations and documentation
- Nonbusiness casualty and theft losses and itemized deductions on Form 1040-NR
- Qualified business income deduction
- Child and dependent care credit, child tax credit and credit for other dependents
- Education credits, foreign tax credit and adoption credits
- Earned income tax credit, eligibility, disallowance and the paid preparer checklist
The taxes that sit outside the ordinary income calculation. Alternative minimum tax and the credit for prior year AMT, self-employment tax, net investment income tax and additional Medicare tax all appear. Special taxpayer provisions for clergy and military are examined here, along with underpayment penalties and interest.
Key Topics to Master:
- Alternative minimum tax and the credit for prior year minimum tax
- Household employees
- Underpayment penalties and interest
- Self-employment tax and excess Social Security withholding
- Tax provisions for members of the clergy
- Tax provisions for members of the military
- Income in respect of a decedent
- Net investment income tax and additional Medicare tax
- Uncollected Social Security and Medicare tax
Planning rather than compliance. It covers education and retirement planning, estate planning through gifts versus inheritance, marriage and divorce including community property and alimony, and the choice between married filing jointly, married filing separately and head of household in specific scenarios. Injured spouse and innocent spouse relief are distinguished here.
Key Topics to Master:
- Reporting obligations for individuals including 1099s, bartering and cash
- Education planning with lifetime learning credit and section 529 plans
- Estate planning: gift versus inheritance, trusts, family partnerships, charitable giving
- Retirement planning including annuities, early retirement rules and beneficiary ownership
- Marriage and divorce, community property, alimony and divorce settlements
- Carryovers, net operating loss and negative QBI carryover
- Injured spouse versus innocent spouse relief
- Estimated tax and penalty avoidance
- Conditions for filing a claim for refund and amended returns
Estate tax, gift tax and international information reporting. Candidates need gross estate and taxable estate calculation, the unified credit, the marital deduction and portability election, and the filing thresholds for Form 706 and Form 1041. Gift-splitting, the annual exclusion and generation-skipping transfer tax sit alongside FBAR and Form 8938 penalties.
Key Topics to Master:
- Gross estate and taxable estate calculation and the unified credit
- Jointly held property and the marital deduction with portability election
- Life insurance, IRAs and retirement plans inside an estate
- Estate filing requirements and due dates, Form 706 and Form 1041
- Gift-splitting, the annual exclusion and Form 709 filing requirements
- Generation-skipping transfer tax
- FBAR, Form 8938, Form 8865, Form 5471 and Form 3520 reporting
- Penalties for failure to file, underreporting and substantially incomplete filings
Entity formation, operation and dissolution across partnerships, C corporations and S corporations. Partner basis and the disposition of a partnership interest are heavily tested, as are IRC section 351 exchanges, earnings and profits, and the requirements to qualify for and maintain an S election. Default classification rules and entity elections open the area.
Key Topics to Master:
- Entity type default classifications and elections, EIN and accounting periods
- Hobby versus business determination and loss limitations
- Partnership income, expenses, distributions and flow-through
- Basis of a partner's interest and disposition of a partner's interest
- Contribution of property or services to a partnership and partnership formation
- Corporate earnings and profits, shareholder distributions and liquidations
- IRC section 351 exchange and transfers of property subject to indebtedness
- S corporation qualification, election procedure, revocation and termination
- Shareholder basis including loan basis and losses in excess of basis
The single largest topic area anywhere on the SEE. It covers gross receipts and cost of goods sold, the full range of business deductions, depreciation and section 179 and bonus depreciation, and the qualified business income calculation with its specified service trade or business limits. Reconciliation of tax to books through Schedule M-1, M-2 and M-3 is examined directly.
Key Topics to Master:
- Gross receipts, cost of goods sold and uniform capitalization rules
- Officer and employee compensation, fringe benefits and family employment rules
- Depreciation, amortization, IRC section 179, bonus depreciation and depletion
- Business travel, meals, gift and vehicle expenses
- Qualified business income including SSTB, phase-out and UBIA
- General business credits and the net operating loss deduction
- Capitalization and repair regulations and like-kind exchanges of business assets
- Method of accounting and changes on Form 3115
- Reconciliation of tax versus books on Schedules M-1, M-2 and M-3
- Worker classification, independent contractor versus employee
Trusts and estates income tax, exempt organizations, retirement plans, farmers and rental property. Distributable net income is the concept candidates most often lose marks on. Exempt organization questions cover qualifying under IRC 501(c), Form 1023 and Form 1024 applications, the Form 990 series and unrelated business taxable income.
Key Topics to Master:
- Trust types: simple, complex, grantor, irrevocable and foreign
- Distributable net income and accounting income
- Trust and estate filing requirements, tax years and penalties
- Qualifying for and maintaining tax-exempt status under IRC 501(c)
- Form 990 series filing requirements and unrelated business taxable income
- Employer and employee retirement plan contributions, SEP and SIMPLE plans
- Prohibited transactions and non-discrimination rules
- Farm income, depreciation for farmers, disaster-area provisions and Form 4835
- Rental property, real estate professional qualification, the special $25,000 allowance and MAGI limits
Built on Treasury Department Circular 230. It defines what constitutes practice before the IRS, who may practice and to what extent, and the duties that attach: due diligence, conflict of interest, restrictions on advertising and fees, standards for written advice, and rules on returning client records. Sanctionable acts and Office of Professional Responsibility sanctions close the area.
Key Topics to Master:
- What constitutes practice before the IRS and who may practice
- Information to be furnished to the IRS and handling an omission or error
- Restrictions on advertising, solicitation and fee information
- Rules regarding contingent and unconscionable fees
- Due diligence requirements and conflict of interest
- Standards for written advice and tax return positions
- Enrollment cycle, renewal, continuing education and PTIN requirements
- Incompetence, disreputable conduct and sanctions imposed by OPR
- Preparer penalties including negligence, substantial understatement and overvaluation
The mechanics of acting for a taxpayer. Form 2848 power of attorney against Form 8821 tax information authorization is a distinction the exam tests repeatedly, along with the Centralized Authorization File number and Publication 216 conference and practice requirements. It extends into assessing the taxpayer's ability to pay and the hierarchy of authoritative source material.
Key Topics to Master:
- Purpose, signature authority and proper completion of Form 2848
- Distinctions between Form 2848 and Form 8821
- Centralized Authorization File number and Publication 216 requirements
- Client privacy and consent to disclose
- Taxpayer ability to pay: installment agreements, offer in compromise, currently not collectible
- Discharge of tax liability in bankruptcy and IRS Collection Financial Standards
- Authoritative versus non-authoritative source material, private letter rulings, the Internal Revenue Manual
- Statute of limitations, math error notices and under-reporting notices
- Taxpayer Advocate Service criteria and taxpayer identity theft
Collection, examination and appeals work. Candidates need extensions of time to pay on Form 1127, installment agreements, offers in compromise, collection due process and Form 12153, liens and levies, the trust fund recovery penalty and passport revocation. On the examination side it covers revenue agent reports, 30-day letters, CP-2000 notices and the 90-day letter.
Key Topics to Master:
- Extension of time to pay, Form 1127, and installment agreements
- Offer in compromise and the collection appeals program
- Collection due process, liens, levies and Form 12153
- Currently Not Collectible status, collection statute of limitations and trust fund recovery penalty
- Amended returns and claims for refund on Form 1040-X and Form 843
- Penalty and interest abatement, the basis for abatement and request procedures
- Limited practitioner privilege under IRC section 7525
- Revenue agent report and 30-day letter, CP-2000 correspondence audits
- Appeals conference, the settlement function and issuance of the 90-day letter
The smallest area on Part 3, covering accuracy checks, record maintenance and electronic filing administration. It includes reliance on software and the duty to review its output, data security for electronic and paper records, the process to become an e-file provider with an EFIN, the e-file mandate and its Form 8948 exceptions, and the responsibilities of an electronic return originator.
Key Topics to Master:
- Reliance on software and review of results
- Miscalculations and recognition of duplicate entries
- Length of time to retain returns and records
- Data security for electronic, systems and paper records
- Application process to become an e-file provider and obtain an EFIN
- E-file mandate and exceptions on Form 8948
- Definition and responsibilities of an electronic return originator
- Levels of infractions and the EFIN revocation appeal process
Recommended Study Plan
- 1Apply for or confirm your PTIN at IRS.gov/ptin, since you cannot schedule the SEE without one
- 2Download the PSI SEE Candidate Information Bulletin and read the examination content outline for all three parts
- 3Work filing status determination, dependency qualification and residency status problems
- 4Study FBAR and Form 8938 thresholds and the kiddie tax computation
- 5Confirm the tax law reference date for your testing window, which for exams from July 1, 2026 to February 28, 2027 is law as amended through December 31, 2025
- 1Drill basis of assets purchased, gifted and inherited until you can do all three from memory
- 2Study Form 8606 for traditional IRA basis, conversions and recharacterisation
- 3Learn every exception to the 10 percent premature distribution penalty
- 4Work installment sale, like-kind exchange and section 121 personal residence exclusion problems
- 5Review cancellation of debt with insolvency and foreclosure fact patterns on Form 1099-C
- 1Chart the AGI percentage limits for charitable contributions by property type and donee
- 2Work the earned income credit eligibility rules and the paid preparer due diligence checklist
- 3Compare child tax credit, credit for other dependents, and the child and dependent care credit on the same family
- 4Study alternative minimum tax, net investment income tax and additional Medicare tax thresholds
- 5Take 85 timed practice questions matched to the Part 1 topic counts of 14, 17, 17, 15, 11 and 11
- 1Learn the estate tax computation, unified credit and portability election
- 2Study gift-splitting, the annual exclusion and Form 709 filing thresholds
- 3Distinguish injured spouse from innocent spouse relief with concrete scenarios
- 4Sit a full 100-question timed mock in 3.5 hours with an on-screen calculator only
- 5Schedule your Part 1 appointment with PSI, at least 48 hours ahead so a free reschedule remains possible
- 1Chart default entity classification and the check-the-box election consequences
- 2Work partnership formation, contributed property basis and property subject to indebtedness
- 3Drill partner outside basis with contributions, distributions, income allocations and liability shifts
- 4Study IRC section 351 exchange requirements and boot recognition
- 5Learn the S corporation eligibility rules, election procedure, revocation and inadvertent termination
- 1Work earnings and profits computation and the ordering of dividend, return of capital and gain
- 2Study liquidations, stock redemptions and the accumulated earnings tax
- 3Compare S corporation shareholder basis with loan basis and losses in excess of basis
- 4Practise distribution ordering for S corporations with accumulated adjustments accounts
- 5Complete 100 practice questions across the entity area
- 1Drill depreciation: MACRS, section 179 limits, bonus depreciation and the listed property rules under IRC section 280F
- 2Work the qualified business income deduction with SSTB status, taxable income phase-outs and UBIA
- 3Study cost of goods sold, inventory practices and uniform capitalization
- 4Learn the Schedule M-1 and M-3 book-to-tax reconciliation items
- 5Work worker classification fact patterns for independent contractor versus employee
- 1Study distributable net income and the distribution deduction for simple and complex trusts
- 2Learn exempt organization filing: IRC 501(c) qualification, Form 1023, Form 1024, the Form 990 series and unrelated business taxable income
- 3Work farm income, Schedule J income averaging and Form 4835 farm rental
- 4Study the rental property passive loss rules including the $25,000 special allowance and MAGI phase-out
- 5Sit a full 100-question timed mock and schedule your Part 2 appointment
- 1Read Treasury Department Circular 230 end to end, since Part 3 is largely a test of that document
- 2Learn what constitutes practice before the IRS and the practice extent of each category of practitioner
- 3Study due diligence, conflict of interest, contingent fees and advertising restrictions
- 4Chart sanctionable acts, incompetence and disreputable conduct, and OPR sanctions
- 5Learn the enrollment cycle, renewal timing and the 72-hour continuing education rules
- 1Compare Form 2848 with Form 8821 line by line on what authority each grants
- 2Study the Centralized Authorization File and Publication 216 conference and practice requirements
- 3Work the hierarchy of authority: code, regulations, revenue rulings, case law, private letter rulings, the Internal Revenue Manual
- 4Learn the statute of limitations on assessment, collection and refund claims
- 5Study Taxpayer Advocate Service criteria and taxpayer identity theft procedures
- 1Chart installment agreement types, offer in compromise grounds and Currently Not Collectible criteria
- 2Study collection due process rights, Form 12153 timing, liens versus levies
- 3Learn the trust fund recovery penalty tests and passport revocation triggers
- 4Work the examination sequence from initial contact through revenue agent report, 30-day letter, appeals conference and 90-day letter
- 5Study penalty and interest abatement grounds and how to request them
- 1Study e-file provider application, EFIN, the e-file mandate and Form 8948 exceptions
- 2Learn electronic return originator responsibilities and the EFIN revocation appeal process
- 3Review record retention periods and data security obligations
- 4Sit a full 100-question timed Part 3 mock with the two scheduled 10-minute breaks in place
- 5Confirm your government-issued photo ID name matches your PSI registration exactly before test day
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Best Study Resources
PSI SEE Candidate Information Bulletin
Official candidate handbookThe authoritative document for the exam: question counts per topic, fees, scoring, break policy, identification rules, remote testing regulations and the full examination content outline for all three parts.
Free
IRS sample Special Enrollment Examination questions and answers
Official practice questionsThe IRS publishes sample SEE items with explanations. They show the exact question formats used, including the all of the following except construction that catches candidates who read quickly.
Free
Treasury Department Circular 230
Official regulationThe regulations governing practice before the IRS. Part 3's largest topic area, practices and procedures at 26 scored questions, is drawn almost entirely from this document, so read the actual text rather than a summary.
Free
IRS forms, instructions and publications
Official reference libraryPSI names IRS forms, instructions and publications as primary study material. Publication 17 for individuals and Publication 334 and 535 for business topics cover a large share of Parts 1 and 2.
Free
IRS Tax Topics
Official referenceGeneral individual and business tax information organised by topic. PSI lists it in the candidate bulletin as a study resource, and it is useful for quick clarification while working question banks.
Free
Gleim EA Review
Commercial review courseLarge question bank with detailed answer explanations covering all three parts. Frequently chosen by candidates who want volume drilling on Part 2 business topics.
Paid, varies by package
Fast Forward Academy EA Review
Commercial review courseAdaptive question bank plus textbook, with analytics that direct study time toward the topic areas where your accuracy is weakest against the published question counts.
Paid, varies by package
Surgent EA Review
Commercial review courseAdaptive learning course structured around the three SEE parts, with practice exams built to the 100-question, 3.5-hour format.
Paid, varies by package
IRS Pay.gov Form 23
Official enrollment applicationThe electronic application for enrollment to practice before the IRS, filed after passing all three parts and within one year of passing the third. Processing generally takes 60 days.
$140 enrollment fee
IRS approved continuing education provider directory
Official provider listEnrolled agents must take continuing education from IRS approved providers. The directory is where you confirm a course will count toward the 72-hour three-year requirement before you pay for it.
Free to search
Common Mistakes to Avoid
Studying from a prep course built for the Prometric-administered exam and its 40 to 130 score scale.
PSI Services took over administration on March 1, 2026, and the scale is now 200 to 800 with a passing mark of 500. Registration, scheduling, rescheduling and score reports all run through PSI, so any instruction pointing you to Prometric is out of date.
Bringing a personal financial calculator to the test centre.
PSI provides an on-screen calculator and personal calculators are not permitted. Practise every computation using an on-screen calculator during your mock exams so the interface is not a surprise on a depreciation or basis question.
Studying current-year tax figures when the exam is frozen at an earlier reference date.
For exams taken from July 1, 2026 to February 28, 2027, everything references the Internal Revenue Code, regulations, forms and publications as amended through December 31, 2025, and current tax year means calendar year 2025. Legislation and court decisions after that date are not tested.
Treating the three parts as equally difficult and giving them equal study time.
Part 2 carries 30 questions on business entities and 37 on business tax preparation, which is the heaviest technical load on the exam. Candidates who prepare individual returns for a living usually need the most hours on partner basis, S corporation basis and the qualified business income deduction.
Assuming you can go back to earlier questions after a scheduled break.
The exam locks each section once you acknowledge completion. After questions 1 to 34 the first section closes, and after questions 35 to 67 the second closes. Review your answers inside a section before you acknowledge it, because there is no return path.
Taking an unscheduled bathroom break during a remote proctored exam.
Unscheduled breaks are not permitted when testing remotely, and leaving the room or the camera view terminates the test. At a test centre unscheduled breaks are allowed but the exam clock keeps running, so plan your fluid intake around the two scheduled 10-minute breaks.
Rescheduling inside 48 hours of the appointment.
PSI charges no fee to reschedule or cancel at least 48 hours before your appointment. Inside 48 hours you pay another full $317 examination fee. Missing the appointment entirely, or arriving 30 or more minutes late, also forfeits the whole fee.
Letting a passing part expire before finishing the other two.
A passing score carries over for three years from the date you passed that specific part, not from the date you started. If you passed Part 1 on November 15, 2025, you must pass the remaining parts by November 15, 2028 or lose the Part 1 credit and pay $317 to sit it again.
Waiting to apply for enrollment after passing the third part.
Form 23 must be filed within one year of the date you passed the third examination part. Processing generally takes 60 days, or 90 to 120 days for former IRS employees, and the IRS runs a suitability check on your personal tax compliance and criminal background, so any unfiled return or outstanding liability needs resolving first.
Exam Day Tips
- 1
Bring one original, unexpired, government-issued photo identification that carries your name, photo and signature, and whose first and last name match your PSI registration exactly. Photocopies and digital images are refused, and a damaged, clipped or altered ID can also get you turned away with the fee forfeited.
- 2
Military identification is accepted at a PSI test centre but not for a remote proctored appointment. If you are testing remotely, plan on a driver's licence or passport instead.
- 3
Arrive at the test centre at least 30 minutes before your appointment. Arriving 30 or more minutes late counts as a missed appointment and forfeits the $317 fee.
- 4
The exam is closed book. No notes, books, reference materials, computers, phones or smart glasses are permitted at any time during the test or during breaks, and this holds at both test centres and remote appointments.
- 5
At a test centre you receive scratch paper and a pencil, and the administrator collects every sheet used and unused at the end. Taking scratch paper out of the centre is treated as misconduct. Remote candidates get an electronic whiteboard instead and no physical paper at all.
- 6
Only the on-screen calculator is available. There is no way to bring your own, so build the habit during practice.
- 7
You get two scheduled 10-minute breaks, one after question 34 and one after question 67. If you have not restarted the next section within 10 minutes the exam clock restarts, and you must show identification again to be re-admitted.
- 8
Water is not permitted in the testing room at a test centre and must stay in your locker. Remote candidates may keep water in a clear container with all labels removed and the lid available for inspection. No other food or beverage is allowed in the room either way.
- 9
Test centre rooms can run cold or warm. Wear layers, but anything you remove has to go into your locker, and hats and coats are not permitted in the testing room at all.
- 10
Testing accommodations require documentation from a licensed professional including diagnosis, testing limitations and recommended accommodation, and PSI asks for 3 to 5 business days to review the request before scheduling.
Career Paths & Salary Ranges
Tax preparer at a CPA or tax firm
Prepares individual and small business returns through the filing season. The enrolled agent credential lifts you above an unenrolled preparer because you can represent the same clients if a return is examined, rather than handing the file to someone else.
$55k-$75k
Tax resolution specialist
Works collection and examination cases: installment agreements, offers in compromise, penalty abatement, collection due process hearings and audit reconsideration. Part 3's 20 scored questions on specific areas of representation cover exactly this work.
$65k-$95k
Independent enrolled agent practice owner
Runs a year-round practice combining seasonal return preparation with representation work. Federal enrollment means you can serve clients in any state without a second licence, which supports a remote client base.
$70k-$100k
Corporate tax analyst
Handles compliance, provision support and notice resolution inside a company's tax department. Part 2's 37 scored questions on business tax preparation, including book-to-tax reconciliation on Schedules M-1 and M-3, map to this role.
$65k-$90k
Tax software or fintech support specialist
Provides expert tax guidance inside consumer or professional tax platforms. Companies staffing live advice channels require a credential with representation rights, and the enrolled agent designation qualifies.
$60k-$85k
Prerequisites & Requirements
- A valid Preparer Tax Identification Number issued by the IRS. This is the only eligibility requirement to sit the SEE, and it takes about 15 minutes to obtain online at IRS.gov/ptin, or roughly six weeks by paper on Form W-12.
- PTINs must be renewed annually by December 31 for the following year.
- There is no degree requirement, no accounting coursework requirement, and no work experience requirement to take the exam.
- Passing scores on all three SEE parts within a three-year carryover period measured from the date each part was passed.
- Filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, within one year of passing the third part, with the $140 enrollment fee paid at Pay.gov or by check.
- Passing an IRS suitability check covering a review of personal tax compliance, meaning all required returns filed and no outstanding tax liabilities, plus a criminal background check.
- Certain IRS employees are exempt from the exam requirement based on past technical experience and apply through a separate route.
Frequently Asked Questions
How much does the Enrolled Agent exam cost?
The testing fee is $317 per part, paid to PSI when you schedule, so all three parts cost $951. Adding the $140 IRS enrollment fee on Form 23 brings the total to $1,091 in mandatory fees before study materials. Testing fees are generally not refundable or transferable.
Who administers the Enrolled Agent exam now?
PSI Services. Effective March 1, 2026 the IRS Special Enrollment Examination is no longer developed and administered by Prometric, and candidates register, schedule, reschedule and retrieve score reports through PSI at test-takers.psigov.us/irs.
What is the passing score for the SEE?
500 on a scaled range from 200 to 800. The IRS set that cut after a scoring study with a panel of enrolled agents and IRS representatives. If you pass, the report shows only a passing designation with no number, because the IRS treats all scores above the cut as equally qualifying. If you fail, the report shows a scaled score between 200 and 500 along with diagnostic information.
How many times can I retake a part of the SEE?
Each part may be attempted up to four times within a single testing window. If you have not passed a part after four attempts in that window, you must wait until the next testing window opens before attempting it again. Each attempt costs another $317.
When is the SEE offered?
The test window generally runs from May 1 through the end of February the following year, with a blackout during March and April while the exam is updated for new tax law. For the current cycle the window is July 1, 2026 to February 28, 2027 for domestic candidates. International candidates were scheduled to start on September 1, 2026, but the IRS has delayed international scheduling and testing and has not announced replacement dates, so check IRS.gov and PSI before planning an overseas sitting.
How long do passing scores carry over?
Three years from the date you passed that specific part. A candidate who passed Part 1 on November 15, 2025 and Part 2 on February 15, 2026 has until November 15, 2028 to pass the remaining part or lose the Part 1 credit, and until February 15, 2029 before the Part 2 credit lapses. The IRS has not published a blanket extension formula for parts caught by the vendor transition or the international delay. It states that candidates whose parts may expire because of the international delay will receive additional time, and it handles transition-affected expiries case by case, so contact the Office of Enrollment rather than assuming credit has lapsed.
Can I take the Enrolled Agent exam online at home?
Yes. PSI offers remote proctored delivery in the United States and internationally, subject to candidate authentication and remote proctoring rules. International candidates can only test remotely, because there is no in-person international testing. International scheduling and testing are delayed at present: the IRS expected them to open on September 1 and 2, 2026, has pushed both back, and has not published new dates.
What calculator can I use on the SEE?
Only the on-screen calculator supplied within the exam. Personal calculators are not permitted at a test centre or in a remote appointment. Practise depreciation, basis and estate tax computations using an on-screen calculator so the keystroke pattern is familiar.
What identification do I need on exam day?
One original, valid, unexpired, government-issued photo ID showing your name, photo and signature, with the first and last name exactly matching your registration. A driver's licence, passport, state-issued identification card or military identification qualifies, except that military ID is not accepted for remote testing. Photocopies and digital images are refused, and failing to present acceptable identification forfeits your test fee.
How do breaks work on the SEE?
There are two scheduled 10-minute breaks, one after you complete questions 1 to 34 and one after you complete questions 35 to 67. Once you acknowledge a section is finished you cannot return to it. If you exceed 10 minutes the exam clock restarts. At a test centre you may take extra unscheduled breaks but the clock keeps running. Remote candidates may not take any unscheduled break, and leaving camera view terminates the test.
What happens if I fail a part?
You receive a scaled score between 200 and 500 plus diagnostic information showing which topic areas were weak, and you reschedule that part with PSI and pay another $317. There is no waiting period between attempts within a window, up to the limit of four attempts per part per window.
How do I reschedule or cancel my appointment?
Online through PSI or by phone, using the confirmation number from your booking. There is no fee if you reschedule or cancel at least 48 hours before your appointment. Inside 48 hours you must pay another full examination fee. Missing the appointment or arriving 30 or more minutes late forfeits the entire fee.
What is the Enrolled Agent exam pass rate?
Neither the IRS nor PSI publishes SEE pass rates, and this page will not invent one. The figures circulating in study-provider marketing are estimates built on the retired Prometric scoring scale, which makes them doubly unreliable now that scoring has moved to a 200 to 800 scale with a 500 cut. What is published is the standard itself: a scaled 500 on each of the three parts, with 85 scored questions per part and up to four attempts per part per window.
How do I maintain Enrolled Agent status?
Complete 72 hours of continuing education per three-year enrollment cycle, made up of 66 hours of qualifying CE and 6 hours of ethics, with a minimum of 16 hours in any single year including 2 hours of ethics. Courses must come from an IRS approved CE provider, and hours taken before the month you became an enrolled agent do not count. You also renew your enrollment on Form 8554 during your assigned cycle, which is set by the last digit of your Social Security number, and renew your PTIN each year between mid-October and December 31.
Are there testing accommodations?
Yes. PSI requires documentation from a licensed medical authority or specialist that states their credential and licensure, how long you have been under their care, a description of the disability and the related testing limitations, and the recommended accommodation. Mental or emotional disability requests must include the applicable DSM diagnosis code. PSI asks for 3 to 5 business days to review, after which an accommodations representative helps you schedule.
How does the Enrolled Agent credential compare to the CPA?
Both carry unlimited practice rights before the IRS, but the routes differ sharply. The EA requires only a PTIN and three exam parts at $317 each, is federal rather than state-issued, and covers tax exclusively. The CPA requires 150 credit hours, a four-section exam, state licensing and an experience requirement, and covers audit and financial accounting alongside tax. A CPA can sign audit opinions and an enrolled agent cannot. For a career centred on tax preparation and representation, the EA reaches the same IRS practice rights far faster.
In what order should I take the three parts?
Any order, and the parts do not have to be taken on the same day or on consecutive days. Many candidates start with Part 1 because individual tax is closest to their existing work, then take Part 3, which is the shortest conceptual load since it is largely Circular 230 and procedure, and leave Part 2 for last because business entities and business tax preparation carry 67 of its 85 scored questions.
How long does it take to become an enrolled agent after passing?
File Form 23 within one year of passing the third part and allow about 60 days for processing, or 90 to 120 days if you are a former IRS employee. During that time the IRS runs a suitability check on your personal tax compliance and criminal background. If you have not heard back after 60 days you can check the status through the Office of Enrollment contact form or by phone.
Is this the right exam for your situation?
Federal practice rights come from the exam itself, not from a degree.
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