The EA exam, explained in plain English.

What is the Special Enrollment Examination?

The Special Enrollment Examination (SEE) is the IRS test you pass to become an enrolled agent (EA). Enrolled agents have unlimited practice rights: they can represent any taxpayer on any tax matter before the IRS.

The exam is written and scored under IRS rules and administered by PSI Services, LLC, which took over from Prometric on March 1, 2026. The enrolled agent credential is federal, so it’s valid in every state.

Who can take it? The IRS lists no education or degree requirement. You need a Preparer Tax Identification Number (PTIN) to schedule the exam. When you later apply for enrollment, you must also pass a tax compliance check and a criminal background check.

What are the three parts of the EA exam?

The SEE has three separate parts: Part 1 covers individuals, Part 2 covers businesses, and Part 3 covers representation, practices and procedures. You can take them in any order, on different days.

These are the main topic areas. The official, detailed outline for each part is in PSI’s SEE Candidate Information Bulletin.

What is the EA exam format?

Each part has 100 multiple-choice questions and a 3.5-hour time limit. Only 85 questions count toward your score; the other 15 are unscored experimental questions mixed in with the rest.

You can’t tell which questions are experimental, so treat every question as if it counts.

How is the EA exam scored?

Scores are scaled from 200 to 800, and the passing score is 500. A scaled score isn’t a percentage of questions answered correctly.

• If you pass, your score report says “pass” but doesn’t show a number.
• If you fail, you get your scaled score plus diagnostic information showing how you did in each area, so you know what to study before retaking.
• PSI emails your score report, and you can print it from the Manage tab of your PSI account. Scores are confidential and shared only with you and the IRS.

Older study guides and websites may list a different score scale from the Prometric era. The current IRS figures are 200 to 800, with 500 to pass.

When can you take the EA exam?

The testing window generally runs from May 1 through the end of February. March and April are a blackout period with no testing while the exam is updated for new tax law. For U.S. candidates, the current window is July 1, 2026 to February 28, 2027.

The 2026 window started late because of the change in testing vendor. In a normal year, testing reopens May 1 with questions updated for the prior year’s tax law.

Outside the U.S.? International testing will be offered only online with a remote proctor. It was scheduled to start in September 2026 but has been delayed, and the IRS hasn’t announced new dates. Candidates whose passed parts would expire during the delay are getting extra time.

How much does the EA exam cost?

The SEE costs $317 per part, paid to PSI when you schedule. Passing all three parts on the first try costs $951 in exam fees, plus a $140 enrollment fee when you apply to become an EA.

• Exam fees are non-refundable and non-transferable. PSI accepts Visa, MasterCard and American Express.
• Rescheduling or canceling at least 48 hours ahead is free. With less notice, you pay another full exam fee.
• Missing your appointment, or arriving 30 minutes or more late, forfeits the whole fee.
• Each retake costs another $317 for that part.

How do you register for the EA exam with PSI?

Get a PTIN from the IRS, create an account on PSI’s IRS exam site, then schedule and pay for each part online or by phone. You schedule each part separately.

1. Get a PTIN

   Apply for a Preparer Tax Identification Number on IRS.gov. You need it before you can schedule the SEE.

2. Create your PSI account

   Go to PSI’s IRS testing site at test-takers.psigov.us/irs and set up a user profile. Use your name exactly as it appears on your government ID.

3. Read the Candidate Information Bulletin

   PSI’s bulletin has the official content outline for each part, test-day rules and policies.

4. Schedule and pay

   Pick a part, a date and either a test center or remote testing, then pay $317. You can also call PSI at 844-645-2218 (toll-free), weekdays 7:30 a.m. to 8 p.m. Eastern.

5. Check your confirmation

   PSI emails a confirmation number. Review it right away and report any errors to PSI.

Need testing accommodations? PSI schedules those by phone, weekdays 9 a.m. to 6 p.m. Eastern. The Candidate Information Bulletin explains how to request them.

Can you take the EA exam online?

Yes. U.S. candidates can test at a PSI test center or online with a remote proctor. Remote slots can fill up, so if none are open when you want them, book a test center instead.

How many times can you retake the EA exam?

You can take each part up to four times per testing window. After failing a part, you must wait 24 hours before scheduling that same part again.

How long do passing scores last?

Each passing score is good for three years from the date you passed that part. If you haven’t passed the other parts by then, the expired part has to be retaken.

What happens after you pass all three parts?

Within one year of passing your last part, apply for enrollment on Form 23 and pay the $140 fee. The IRS then runs a suitability check before issuing your enrolled agent credential.

• Apply online through Pay.gov, or mail the Form 23 PDF with a check.
• The suitability check covers tax compliance (all required returns filed, no unpaid tax liabilities) and a criminal background check.
• Processing takes about 60 days.
• Once enrolled, you renew your PTIN every year, renew your enrollment every three years, and complete continuing education: 72 hours per three-year cycle, with at least 16 hours (including 2 hours of ethics) each year.

EA exam FAQ