EA Exam Scoring: Passing Score and PSI Results
Last reviewed: July 18, 2026.
The 2026 EA exam passing score is 500 on a scale from 200 to 800. Each exam part contains 100 questions, but only 85 are scored; the other 15 are experimental. The IRS does not publish a raw-score conversion, so 500 does not translate into a reliable public percentage or a fixed number correct.
EA exam scoring at a glance
| Question | Current IRS answer |
|---|---|
| Passing score | 500 |
| Score range | 200–800 |
| Questions per part | 100 |
| Scored questions | 85 |
| Experimental questions | 15 |
| If you pass | The report shows “passing,” not a numeric score |
| If you do not pass | The report provides a scaled score and diagnostic information |
Source: IRS Enrolled Agent exam FAQ, reviewed by the IRS in 2026.
How does scaled scoring work?
The IRS calculates how many scored questions you answered correctly and converts that raw result to its 200–800 scale. Subject-matter experts established 500 as the score representing the minimum competence required of an enrolled agent.
Scaling lets different exam forms use a common passing standard even when their questions are not identical. It does not mean that 500 is a percentage.
How many questions do you need to answer correctly?
The IRS does not publish the raw-to-scaled conversion table. Claims that you need a particular percentage or a fixed number of correct answers are estimates, not an official cutoff. Prepare for consistent mastery instead of reverse-engineering an unpublished conversion.
Do all 100 questions count?
No. Each part has 85 scored questions and 15 experimental, non-scored questions that the IRS may evaluate for future exams. They are mixed together, and the exam does not identify them.
Treat every question as scored. If one item seems unusually difficult, make your best choice, flag it if appropriate, and protect the time needed for the rest of the exam.
What does the PSI score report show?
When you submit the exam, a pass/fail message appears on screen. PSI also emails a score report and makes it available from the Manage tab in your candidate account.
- If you pass: the report shows a passing designation, not a numeric score.
- If you do not pass: the report includes your scaled score so you can see how close you were, plus diagnostic information for future preparation.
- For either result: the report does not reveal the exact questions you missed.
The IRS notes that a failing score of 495 is very close to passing, while a score of 245 is much farther away. A passing result means you met the qualification standard; a higher hidden score would not create a different credential.
What should you do with the diagnostic information?
Use it to narrow your next study cycle:
- Match each weak domain to the current IRS content outline.
- Retrieve the rules from memory before rereading explanations.
- Run focused practice on the weak domain.
- Re-test it later, without hints, to confirm retention.
- Return to mixed timed questions so the topic is not learned only in isolation.
That is the useful difficulty EA Dojo's Card Forge is designed to preserve: misses become repairs and later rematches rather than passive review.
Should you target a specific practice percentage?
No practice percentage can guarantee a 500 because practice banks do not use the IRS's unpublished conversion. Use practice performance as readiness evidence only when questions are current, attempts are closed-book, and strong results repeat across mixed and timed sessions.
Are all three EA exam parts scored the same way?
Yes. Parts 1, 2, and 3 each use 100 questions, with 85 scored and 15 experimental questions, and the same 200–800 scale with 500 passing. The parts cover different domains, but the IRS does not publish a different passing score for each part.
What happens after a failed attempt?
You must wait 24 hours before scheduling that same part again, and you may attempt each part up to four times during a testing window. Each appointment requires the current full exam fee, so use the PSI diagnostic to guide the retake plan instead of restarting everything indiscriminately.
Measure your readiness with 15 mixed questions →
Related: EA Exam at PSI: Test-Day Checklist · How Hard Is the EA Exam? · Enrolled Agent Exam Guide