Enrolled agent exam (IRS SEE): cost, format, requirements and renewal
The enrolled agent exam is the IRS Special Enrollment Examination (SEE): three parts of 100 multiple-choice questions each, 3.5 hours per part, $317 per part, and a scaled passing score of 500 on a range of 200 to 800. After passing all three parts within three years, you apply for enrollment with the IRS for $140, pass a suitability check, and then renew every three years with 72 hours of continuing education.
- Exam
- Special Enrollment Examination (SEE), IRS; delivered by PSI Services since March 1, 2026IRS enrolled agent news, checked 19 October 2026
- Parts
- Part 1 Individuals, Part 2 Businesses, Part 3 Representation, Practices and ProceduresIRS FAQ, checked 19 October 2026
- Questions per part
- 100 multiple choice: 85 scored, 15 experimentalIRS FAQ, checked 19 October 2026
- Time per part
- 3.5 hours (4-hour appointment)IRS FAQ, checked 19 October 2026
- Exam fee
- $317 per partIRS FAQ and PSI Candidate Information Bulletin, checked 19 October 2026
- Passing score
- 500 on a scale of 200 to 800IRS FAQ, checked 19 October 2026
- Current testing window
- July 1, 2026 to February 28, 2027PSI Candidate Information Bulletin, checked 19 October 2026
- Enrollment fee
- $140, within one year of passing the SEEIRS Publication 5279, checked 19 October 2026
- Renewal and CE
- Every three years; 72 CE hours per cycle, at least 16 per year incl. 2 ethicsIRS FAQ, checked 19 October 2026
- Pass rate
- Not published by the IRS or PSI on the pages checkedIRS FAQ and PSI bulletin, checked 19 October 2026
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Why you can trust these Enrolled Agent questions
What is an enrolled agent?
An enrolled agent is a person who has earned the privilege of representing taxpayers before the IRS. Like attorneys and CPAs, enrolled agents are generally unrestricted as to which taxpayers they can represent. The exam reflects that: the SEE goes well beyond tax preparation. Enrolled agent candidates are also tested on representation, practices and procedures.
People often search for an enrolled agent certification, a certified enrolled agent title or an enrolled agent (EA) certification. The IRS does not use those words: you become enrolled to practice, and the IRS calls renewal the renewal of your enrollment, its license to practice. So enrolled agent license is the closer everyday term.
Source: IRS — Enrolled agents: Frequently asked questions. Checked 19 October 2026.
Enrolled agent requirements: how to get enrolled agent license
The IRS enrolled agent requirements for the exam route are four steps. The IRS page lists no education requirement, and certain former IRS employees are exempt from the exam because of their technical experience.
- Get a preparer tax identification number (PTIN); you need it to schedule the SEE.
- Pass all three parts of the SEE within three years.
- Apply for enrollment on Form 23 and pay the $140 fee within one year of passing the SEE.
- Pass a suitability check, which includes tax compliance (all required returns filed, no outstanding liabilities) and a criminal background check.
Source: IRS — Become an enrolled agent. Checked 19 October 2026.
The IRS enrolled agent exam: format and parts
Each part has 100 multiple-choice questions: 85 scored and 15 experimental questions that do not count. Each part is 3.5 hours, and the appointment is booked for four hours to allow for a tutorial, a survey and two scheduled 10-minute breaks. You schedule and pay for each part separately.
PSI delivers the exam by computer at PSI test centers in the U.S. or by remote proctoring, which is currently available only to candidates physically located in the United States. Scheduling for international candidates is temporarily delayed, according to the IRS.
- Part 1, Individuals: preliminary work and taxpayer data, income and assets, deductions and credits, taxation, advising the individual taxpayer, specialized returns for individuals
- Part 2, Businesses: business entities and considerations, business tax preparation, specialized returns and taxpayers
- Part 3, Representation, Practices and Procedures: practices and procedures, representation before the IRS, specific areas of representation, filing process
Source: PSI — IRS Special Enrollment Examination Candidate Information Bulletin (October 9, 2026). Checked 19 October 2026.
Enrolled agent exam cost
The enrolled agent exam cost is $317 per part, paid when you schedule. The cost of enrolled agent exam fees for all three parts on a first attempt is therefore $951, and each retake of a part costs another $317.
After you pass, the IRS charges a $140 enrollment fee, paid on Pay.gov with Form 23. The IRS also requires an annual PTIN renewal and a renewal fee when you renew your enrollment; the amount of the enrollment renewal fee is not stated on the IRS pages we checked.
Source: IRS — Enrolled agents: Frequently asked questions. Checked 19 October 2026.
Passing score, retakes and carryover
The IRS converts your result to a scale from 200 to 800 and has set the passing score at 500. You may take each part up to four times per testing window, and after a failed part you must wait 24 hours before scheduling that part again.
A passed part carries over for three years from the date you passed it, and all three parts must be passed within three years.
Source: IRS — Enrolled agents: Frequently asked questions. Checked 19 October 2026.
Enrolled agent exam 2026: testing window and tax year
The current testing window runs from July 1, 2026 to February 28, 2027. In a normal year the IRS offers the exam from May 1 to the end of February, with a blackout in March and April. The later start in 2026 follows the switch from Prometric to PSI, which took effect on March 1, 2026.
This window tests tax law as amended through December 31, 2025, and questions relate to calendar year 2025. Ignore legislation, court decisions and penalty amounts after that date when you answer.
Source: IRS — Enrolled agent news. Checked 19 October 2026.
How hard is the enrolled agent exam?
The IRS and PSI do not publish pass rates on the pages we checked, so no official figure tells you how hard the enrolled agent exam is. Is the enrolled agent exam hard? What the published rules show is breadth: three separate parts, each with 85 scored questions in 3.5 hours, from individual returns to business entities to representation, practices and procedures.
Is enrolled agent exam difficult for you in particular? Part 2 has the heaviest single domain (37 scored questions on business tax preparation), and Part 3 covers representation before the IRS rather than return preparation. Measure yourself part by part rather than relying on general opinions.
Source: PSI — IRS Special Enrollment Examination Candidate Information Bulletin (October 9, 2026). Checked 19 October 2026.
Free enrolled agent practice exam: IRS sample questions
The IRS publishes sample SEE questions and answers for each of the three parts, as a web page and as a PDF. If you are looking for enrolled agent exam questions PDF files from an official source, these are the ones. These enrolled agent sample test questions are written on tax law through December 31, 2025 and have never been used on any current or prior SEE.
They are a short set of examples, not a full-length free enrolled agent practice exam. Use them to see the question style, then practice at the real length of 100 questions in 3.5 hours.
Source: IRS — Sample Special Enrollment Examination questions and answers. Checked 19 October 2026.
Enrolled agent renewal and the renewal cycle
Enrolled agent renewal is generally every three years, and your enrolled agent renewal cycle depends on the last digit of your Social Security number. The current window is October 1, 2026 to January 31, 2027 for SSNs ending in 7, 8 or 9, or no SSN; without renewal, those enrollments expire on March 31, 2027.
For an IRS enrolled agent renewal, you file the enrolled agent license renewal on Form 8554, online through Pay.gov or on paper, and pay a non-refundable renewal fee. Separately, you renew your PTIN every year.
Source: IRS — Maintain your enrolled agent status. Checked 19 October 2026.
Enrolled agent continuing education requirements
The enrolled agent continuing education requirements are 72 hours per three-year enrollment cycle: 66 hours of qualifying CE and 6 hours of ethics. Within that, you need at least 16 hours each year, two of them on ethics, and every hour must come from an IRS-approved CE provider.
Many people call these the enrolled agent CPE requirements. The IRS calls it continuing education, and the enrolled agent continuing ed requirements above are the ones it checks at renewal.
Source: IRS — Maintain your enrolled agent status. Checked 19 October 2026.
Enrolled agent license search and enrollment card
There is no public enrolled agent license search on the IRS verification page. To check whether someone is an enrolled agent, you submit the Contact the Office of Enrollment form and choose the option for information about an enrolled agent; the Office of Enrollment aims to answer within 72 hours.
After approval the IRS sends an enrollment card, and you then update your credentials in your PTIN account. The IRS documents we checked speak of an enrollment card, not an enrolled agent certificate.
Source: IRS — Verify the status of an enrolled agent. Checked 19 October 2026.
Enrolled Agent practice questions
Certsqill’s Enrolled Agent practice questions are expert-developed and mapped to the domains of all three SEE parts, from income and assets to representation before the IRS.
Every question comes with an explanation for each answer option, and your results build a readiness score per domain, so you can see which part to schedule first and where to keep working. A 7-day money-back guarantee applies.
Enrolled Agent questions people ask
How many parts does the enrolled agent exam have?
Three: Individuals, Businesses, and Representation, Practices and Procedures. Each has 100 questions in 3.5 hours. Source: IRS FAQ, checked 19 October 2026.
What is the enrolled agent exam cost?
$317 per part, so $951 for three parts on a first attempt, plus $140 for enrollment after passing. Source: IRS, checked 19 October 2026.
What are the IRS enrolled agent requirements?
A PTIN, passing all three SEE parts within three years, applying for enrollment within one year of passing, and a suitability check. Source: IRS, checked 19 October 2026.
Is an enrolled agent for tax preparation only?
No. An enrolled agent has earned the privilege of representing taxpayers before the IRS and is generally unrestricted as to which taxpayers they can represent. Source: IRS FAQ, checked 19 October 2026.
How to prepare for enrolled agent exam parts?
Start with the PSI content outline and the IRS sample questions, then practice each part at full length. Enrolled agent prep that follows the outline domain by domain covers what is tested.
Is there an enrolled agent practice test free of charge?
The IRS publishes sample questions and answers for all three parts on its website. Source: IRS, checked 19 October 2026.
Where can I find official enrolled agent test questions?
On the IRS sample SEE questions page, one set per part, as HTML and PDF. Source: IRS, checked 19 October 2026.
What is the best enrolled agent exam prep?
The IRS does not recommend any provider. Good enrolled agent test prep follows the current outline, uses tax law through December 31, 2025, and includes full-length timed practice.
How often do I renew enrolled agent IRS credentials?
Enrollment generally every three years, by the last digit of your SSN, on Form 8554 with 72 CE hours per cycle; the PTIN every year. Source: IRS, checked 19 October 2026.
