Enrolled Agent Exam Guide: Everything You Need to Pass the SEE
Last reviewed: July 16, 2026.
This guide covers the EA exam from top to bottom. Not a marketing page that asks for your email before showing you anything useful. Every section links into a free bank of 566 primary-source-verified questions so you can test yourself as you read.
If you want the short version: three parts, 100 questions each, $317 per part for the 2026 cycle. Study one part at a time, use practice questions to identify weak areas, and buy a paid course only if its structure helps you.
If you want the full version, keep reading.
What Is an Enrolled Agent?
An Enrolled Agent is a federally-licensed tax professional with unlimited representation rights before the IRS. You can represent any taxpayer, before any IRS office, on any tax matter — audits, appeals, collections. This is the same authority CPAs and tax attorneys hold. But unlike those credentials, the EA requires no college degree and no state board approval.
The examination route requires passing the Special Enrollment Examination (SEE), now administered by PSI, applying for enrollment, and passing the IRS suitability check. IRS: Become an enrolled agent
The EA Exam at a Glance
| Details | |
|---|---|
| Official name | Special Enrollment Examination (SEE) |
| Parts | 3 (taken separately) |
| Questions per part | 100 |
| Format | Multiple choice |
| Time per part | 3.5 hours (210 minutes) |
| Passing score | 105 out of 130 (scaled) |
| Cost per part | $317 for the 2026 cycle |
| Testing | PSI test centers and eligible remote appointments |
| Time window | Pass all 3 within 3 years of first pass |
| Prerequisites | None. No degree, no experience required |
Part 1: Individuals
100 questions on individual taxation. This is the biggest section and the one most people start with. If you've ever filed a tax return, some of this will feel familiar. But the exam goes deeper than anything TurboTax asks.
Topics tested:
Preliminary Work and Taxpayer Data — filing statuses, dependents, standard deduction, filing requirements. 22 verified practice questions. Start →
Income and Assets — gross income, capital gains, basis (purchase, gift, inherited), installment sales, rental income. 67 verified questions. Start →
Deductions and Credits — itemized deductions, tax credits (EITC, CTC, AOTC, LLC), AMT. 32 verified questions in the published bank. Start →
Taxation and Computation — tax tables, AMT, Social Security taxation, kiddie tax, NIIT. 12 verified questions. Start →
Advising the Individual Taxpayer — retirement plans, education savings, HSAs, estimated taxes. 8 verified questions. Start →
Specialized Returns for Individuals — estate tax, gift tax, FBAR, FATCA, international taxation. 20 verified questions. Start →
Part 2: Businesses
100 questions on business taxation. This is where the exam separates people who've done individual returns from people who understand entities.
Topics tested:
Business Entities — sole props, partnerships, S-corps, C-corps, LLCs, entity classification. 70 verified questions. Start →
Business Tax Preparation — depreciation (MACRS, §179, bonus), basis, payroll taxes. 67 verified questions. Start →
Specialized Returns — farming, nonprofits, retirement plans, estates and trusts. 44 verified questions. Start →
Part 3: Representation, Practices, and Procedures
100 questions. The most underestimated part. Highest fail rate — not because it's harder, because people treat it as "just ethics" and understudy.
Topics tested:
Practices and Procedures — PTIN, due diligence, recordkeeping, e-file rules. 55 verified questions. Start →
Representation Before the IRS — Form 2848, power of attorney, appeals, CDP hearings. 41 verified questions. Start →
Specific Representation Areas — penalty abatement, innocent spouse, OIC, trust fund recovery. 41 verified questions. Start →
Filing Process — statute of limitations, amended returns, extensions. 59 verified questions. Start →
How to Register for the EA Exam
- Get your PTIN — a 2026 PTIN costs $18.75 through the IRS
- Open the current PSI portal from the IRS enrolled-agent page
- Pay $317 per part when scheduling
- Choose an available delivery method and date
- Check the confirmation and make sure the name matches your government-issued photo ID
For 2026, domestic testing runs July 1, 2026 through February 28, 2027. International remote testing begins September 1, 2026. The exam is generally unavailable in March and April. IRS EA FAQ
EA Exam Day: What to Expect
At an in-person PSI center, paper, pencils, and a calculator are provided. Personal items must be stored outside the testing room.
The exam has 100 multiple-choice questions and 3.5 hours of testing time. Total seat time is four hours, including the tutorial, survey, and two scheduled 10-minute breaks.
A pass/fail message appears after submission, and PSI makes the score report available by email and through the candidate account.
How to Study for the EA Exam
If you're starting from zero: Expect 60-100 hours per part. That's about 6-8 weeks of consistent study at 10 hours/week. Start with Part 1 (Individuals) because the topics are most intuitive.
If you have tax experience: You might need less time per part but don't skip the practice questions. The exam tests edge cases and precise thresholds that your daily work might not cover.
Study methods that work:
- Active recall (flashcards) beats re-reading by a wide margin
- Spaced repetition keeps knowledge from decaying between study sessions
- Mixing topics (interleaving) produces better retention than studying one topic at a time
- Timed mock exams reveal your actual readiness
What doesn't work: Reading IRS publications cover to cover. Watching video lectures without practicing. Highlighting and re-reading. Cramming the week before.
Read the research on practice questions versus video lectures →
Free EA Exam Study Materials
You don't need to spend $2,000 on a prep course. Here's what's available for $0:
| Resource | What You Get | Cost |
|---|---|---|
| EA Dojo | 566 primary-source-verified practice questions, MCQ + flashcards, all 3 parts, 19 topic sections | Free |
| EA Coach | Experimental optional companion — typed-answer practice with AI grading | Free |
| IRS Sample Questions | 10-15 official questions per part | Free |
| IRS Publications | Pub 17, Pub 334, Circular 230 — the source material | Free |
| Tax bracket calculator | 2026 tax brackets, deductions, credits lookup | Free |
The commercial prep courses (Gleim, Hock, Surgent, Becker) range from $500-900 per part. They add structure and video lectures. Whether you need them depends on your learning style. Start with free. Add paid if you hit a wall.
How Long Does It Take to Become an EA?
| Study Pace | Time to Pass All 3 Parts |
|---|---|
| Full-time (30-40 hrs/week) | 3-4 months |
| Part-time (10-15 hrs/week) | 6-12 months |
| Casual (5-10 hrs/week) | 12-18 months |
Most candidates take 6-8 weeks per part studying 10-15 hours/week. The three-year window to pass all parts gives you plenty of flexibility.
EA Exam Cost
| Item | Cost |
|---|---|
| SEE Part 1 | $317 |
| SEE Part 2 | $317 |
| SEE Part 3 | $317 |
| Form 23 (enrollment application) | $140 |
| PTIN | $18.75 for 2026 |
| Study materials | $0-$2,000 |
| Total | $1,109.75-$3,109.75 |
EA Exam Pass Rates and Difficulty
The IRS does not publish current pass rates by part. Provider estimates and anecdotes should not be treated as official probabilities of passing.
The exam is fair. It tests what it says it tests. If you know the material and have practiced enough questions, you'll pass. The people who fail are usually the ones who studied wrong — cramming, skipping practice, or treating Part 3 as an afterthought.
Read the full pass rate analysis →
How Much Do Enrolled Agents Make?
There is no authoritative national salary series for enrolled agents as a standalone occupation. Compensation varies by job duties, experience, location, hours, client ownership, and whether a figure describes wages, gross practice revenue, or net owner income. Treat self-reported salary threads as anecdotes rather than a pay scale.
EA vs CPA
| EA | CPA | |
|---|---|---|
| Education | None | 150 credit hours |
| Exams | 3 parts | 4 parts |
| Time | 4-18 months | 1-3 years |
| Cost (EA exams) | $951 for the 2026 cycle | Varies by jurisdiction |
| IRS representation | Unlimited | Unlimited |
| Career scope | Tax only | Audit, tax, consulting |
Get the EA if you want to do tax work and the fastest path. Get the CPA if you already have the credits and want broader options.
Common EA Exam Mistakes
The five that keep failing smart people:
- Treating Part 3 like an afterthought
- Memorizing amounts without understanding phaseouts
- Ignoring basis calculations until it's too late
- Overstudying what you already know while avoiding weak areas
- Trusting familiarity over practice (the experienced preparer who fails Part 1)
After You Pass: Maintaining Your EA
Once enrolled, you generally need 72 hours of continuing education every three years, including annual minimums and ethics requirements. Renew your PTIN annually at the fee then in effect.
Start Practicing Now
The single biggest predictor of EA exam success is how many practice questions you do. The format matters less than the volume. 50 questions a day for 3 months will get you there.
Start practicing → — 566 primary-source-verified questions, flashcard mode, instant grading. Free. No account needed.
Related: Enrolled Agent Part 1: Complete Topic Breakdown and Study Guide · How I Passed the EA Exam in 4 Months While Working Full Time · Enrolled Agent Exam Study Tips: How to Pass the SEE on Your First Try