The Enrolled Agent Exam Switched Test Providers in 2026
The IRS selected PSI Services LLC as the new developer and administrator of the Special Enrollment Examination (SEE), replacing Prometric. The change took effect March 1, 2026. Because the new testing cycle does not open until July 1, 2026, the handover created a 4-month testing blackout (March 1 - June 30, 2026) - the longest gap in EA exam history - and every candidate needs to understand how it affects their plans.
Whether you are mid-study, planning to start, or sitting on a passed part waiting to finish, this guide covers everything you need to navigate the transition without losing momentum, with every figure verified against the IRS Enrolled Agent FAQ, the PSI Candidate Information Bulletin, and the April 2026 Federal Register user-fee rule.
Start Your FREE EA Exam Prep Today
Drill all 3 parts of the SEE with explanations and an AI tutor - 100% FREE.
Complete Transition Timeline
| Date | Event |
|---|---|
| February 10, 2026 | IRS announces PSI Services as the new SEE administrator |
| February 28, 2026 | Last day to test at Prometric centers; existing appointments stay valid through this date |
| March 1, 2026 | PSI officially takes over SEE development and delivery |
| March 1 - June 30, 2026 | Testing blackout - NO EA exams administered by anyone |
| Spring 2026 | Domestic scheduling opens on PSI's portal (test-takers.psigov.us/irs) for July dates |
| July 1, 2026 | First PSI test date; new 2026-2027 cycle begins |
| September 1, 2026 | International remote-testing scheduling and testing opens |
| February 28, 2027 | Last day of the 2026-2027 testing window |
What's Different About This Gap
Normally the EA exam pauses for roughly two months each spring (March-April) for the annual content update. This year the Prometric-to-PSI handover stretches that to four full months. From March 1 through June 30, 2026, no candidate anywhere - domestic or international - can sit for any part of the SEE. Important nuance: PSI took over administration on March 1, but the first bookable PSI test date is July 1. The provider changed before testing resumed.
How Score Carryover Works During the Transition
This is the most critical concern for candidates who've already passed one or two parts. Here's how the IRS score validity rules apply:
| Rule | Details |
|---|---|
| Score validity period | 3 years (rolling) from the date you passed each part |
| Blackout impact | The 4-month gap does NOT by itself extend your 3-year window |
| Transition extension | Limited automatic extensions apply only to parts expiring in a specific window (see below) |
| Example | If you passed Part 1 on March 15, 2024, credit normally expires March 15, 2027 |
The Official Transition Extension (Verify Yours)
The IRS granted a narrow, automatic carryover extension so the blackout would not strand candidates whose credit expires during it:
- Domestic candidates with a part expiring May 1 - June 30, 2026 get a 2-month extension.
- International candidates with a part expiring May 1 - August 31, 2026 get a 4-month extension.
- Parts expiring before May 1, 2026 (including the March-April window) do NOT get the extension - you must pass before February 28, 2026, or you lose that credit.
Score Carryover Scenarios
Scenario 1: You passed a part in early 2024
- Credit expires: Early 2027
- Risk: Low - you have time after the July 2026 reopening
- Strategy: Continue studying; take remaining parts starting July 1, 2026
Scenario 2: You passed a part that expires May 1 - June 30, 2026 (domestic)
- Risk: Covered - your credit is automatically extended 2 months, into the new testing window
- Strategy: Schedule the remaining part(s) for July 2026 as early as possible
Scenario 3: You passed a part that expires March 1 - April 30, 2026
- Risk: HIGH - no extension applies and no testing happens during the blackout
- Strategy: Pass remaining parts BEFORE February 28, 2026, or contact the IRS Enrollment team; missing this means losing the credit
Scenario 4: You haven't started yet
- Risk: None
- Strategy: Use the blackout to study; schedule via PSI for a July 1, 2026 date or later
Should You Have Rushed Before February 28? (And the Lesson for the Next Window)
The rush-vs-wait decision was the biggest strategic question of the transition. The same framework applies whenever you weigh testing late in a window versus waiting for the next cycle, so it is worth keeping in mind:
Rush to Test Before the Window Closes IF:
- You have a passed part expiring in 2026 and can't afford to lose it
- You're 90%+ ready for your next part based on practice exam scores
- You can schedule a Prometric seat in the next 2-3 weeks (availability is tightening)
- You've been studying for 3+ months and your knowledge is peaking
Wait Until July IF:
- You're just starting your EA journey - don't rush an unprepared attempt
- Your practice exam scores are below 80% - a failed attempt wastes the $317 fee and confidence
- You have no expiring scores at risk
- You want the updated 2026-2027 exam specifications (they refresh annually each July)
The Math on Timing
| Factor | Rush (Before Feb 28) | Wait (July 2026+) |
|---|---|---|
| Study time remaining | 2-3 weeks | 5+ months |
| Exam specifications | 2025-2026 cycle | 2026-2027 cycle (updated) |
| Test center | Prometric (familiar) | PSI (new experience) |
| Registration | Open now (through Feb 28) | Domestic open; international Sept 1 |
| Seat availability | Tightening rapidly | Fresh July+ availability |
What Changes vs. What Stays the Same
This is the question every candidate searches for. Here is the clean breakdown.
What CHANGES with PSI
| Item | Before (Prometric) | After (PSI, from March 1, 2026) |
|---|---|---|
| Administrator | Prometric | PSI Services LLC |
| Fee per part | $267 | $317 ($66 IRS user fee + $251 PSI fee) |
| Scheduling portal | prometric.com/see | test-takers.psigov.us/irs |
| Remote proctoring | Limited | Offered for the SEE (US remote or in-center; international remote from Sept 1) |
| Scratch materials | Erasable noteboard | Paper + pencil in-center; on-screen electronic whiteboard remote |
| Contact | Prometric support | IRS: 844-645-2218 (US), 913-456-7498 (intl), epp@irs.gov |
What STAYS THE SAME
- Three parts: Part 1 Individuals, Part 2 Businesses, Part 3 Representation, Practices & Procedures
- 100 questions per part (85 scored + 15 experimental), 3.5 hours testing time
- Scaled score 200-800, passing score 500 (the underlying scaling did not change with PSI)
- 3-year carryover of passed parts
- 4 attempts per part per testing window
- Annual content update each cycle - unchanged by the vendor switch; the move to PSI is administrative, not a content overhaul
Note: Some review providers describe the scaled score as a change because Prometric historically showed candidates failing scores differently, but the official IRS scale (200-800, pass at 500) is the standard the SEE has used; PSI keeps it. Treat 500 as your target either way.
PSI's LOFT Technology
PSI uses Linear on the Fly Testing (LOFT): each candidate receives a unique exam assembled in real-time from a large question pool. Your form will not be identical to anyone else's, though every version maps to the same content specifications and passing standard. There is no way to game the order - focus on mastery, not patterns.
Tips for Your First PSI Experience
- Arrive (or log in) 15-30 minutes early - new check-in procedures take longer the first time
- Bring a government-issued photo ID - your name must match your registration exactly
- For remote testing, prepare a clear desk, single monitor (unplug others), and a quiet, well-lit room; corporate laptops and VPNs are blocked by PSI's secure browser
- Practice with an on-screen scratchpad if testing remotely - there is no physical paper; the on-screen whiteboard is erased at session end
- Test the PSI scheduling portal (test-takers.psigov.us/irs) as soon as your part's window opens
How to Use the 4-Month Blackout Strategically
The testing blackout (March-June 2026) is actually an opportunity if you use it well:
Month-by-Month Study Plan During the Blackout
March 2026: Deep Content Study
- Focus on your weakest content domain
- Complete a full read-through of your primary study material
- For Part 1 (Individuals): Master filing status, income inclusions/exclusions, deductions
- For Part 2 (Businesses): Master entity taxation, business deductions, retirement plans
- For Part 3 (Representation): Master Circular 230, IRS procedures, penalties
April 2026: Active Practice
- Take your first full-length practice exam under timed conditions
- Identify weak areas from practice exam results
- Create targeted flashcard sets for high-miss topics
- Use our FREE EA practice questions for unlimited drilling
May 2026: Schedule + Intensify
- Schedule your PSI exam for a July date as soon as your window is open (domestic scheduling opens in spring 2026)
- Book early to get your preferred date and location
- Continue practice exams (aim for 80%+ before scheduling)
- Focus heavily on Circular 230 for Part 3 (commonly underestimated)
June 2026: Final Review + Peak
- Take 2-3 more full-length practice exams
- Review every wrong answer - understand WHY, not just the correct choice
- Light review in the final week - don't cram new material
- Get your logistics sorted: test center drive, ID documents, appointment confirmation
Part-by-Part Strategy for the New Testing Window
Recommended Testing Order
| Order | Part | Why This Order |
|---|---|---|
| First | Part 1: Individuals | Most relatable content; builds confidence |
| Second | Part 3: Representation | Shortest syllabus; can study while Part 1 knowledge is fresh |
| Third | Part 2: Businesses | Most complex; saved for last with full focus |
Content Refreshers for Each Part
Part 1 - Individuals (37.5% of total exam)
- Filing requirements and status determination
- Gross income: inclusions and exclusions
- Adjusted gross income deductions
- Standard vs. itemized deductions and personal exemptions
- Tax credits and special taxes (AMT, self-employment)
Part 2 - Businesses (37.5% of total exam)
- Business entity types (sole proprietor, partnership, S corp, C corp)
- Business income and expenses
- Depreciation and disposition of assets
- Retirement plans and employer obligations
- Farming and specialty business issues
Part 3 - Representation (25% of total exam)
- Circular 230: duties and restrictions
- IRS practices and procedures
- Penalties and penalty abatement
- Filing requirements and assessment procedures
- Appeal procedures and judicial proceedings
Master the EA Exam with AI-Powered Study Help
Our free study guide covers all 3 parts of the Special Enrollment Examination with:
- Detailed content coverage of every testable domain
- AI-powered study assistant - ask any tax question and get instant explanations
- Practice questions after every section
- Updated for 2026 exam specifications
Don't let the transition slow you down - use the blackout to study smarter.
Exam Fees and Registration Costs (2026)
| Fee | Amount |
|---|---|
| Per-part exam fee | $317 (per part, per attempt) |
| Fee breakdown | $66 IRS user fee + $251 PSI contractor fee |
| Total for all 3 parts | $951 (if passed on first attempt) |
| PTIN application/renewal | $18.75/year (required before scheduling) |
| Enrollment fee (Form 23) | $140 (after passing all 3 parts) |
| Retake limit | Up to 4 attempts per part per testing window |
| Total investment | ~$1,110 + study materials |
The SEE fee rose from $267 to $317 per part for the 2026-2027 cycle, paid by credit card (Visa, Mastercard, or Amex) at scheduling. The April 2026 Federal Register interim final rule actually lowered the IRS user-fee portion from $99 to $66 per part; the increase comes from PSI's $251 contractor fee. Each part may be taken up to 4 times per testing window, and the $317 is forfeited if you cancel within 48 hours of your appointment.
EA Exam Structure Quick Reference
| Component | Details |
|---|---|
| Questions per part | 100 total (85 scored + 15 experimental/unscored) |
| Time per part | 3.5 hours (4-hour appointment with tutorial and survey) |
| Scheduled breaks | Two optional 10-minute breaks, after question 34 and question 67 (timer stops) |
| Scoring | Scaled score on a 200-800 range; the passing score is 500 |
| Results | Pass/fail displayed immediately; PSI emails a score report afterward |
The 15 experimental questions are indistinguishable from scored questions - you won't know which are which. Answer every question with equal effort.
Part-Specific Pass Rates
| Part | Pass Rate | Difficulty |
|---|---|---|
| Part 1: Individuals | ~58% | Hardest (lowest pass rate) |
| Part 2: Businesses | ~62% | Moderate |
| Part 3: Representation | ~74% | Easiest (highest pass rate) |
Despite Part 1 having the lowest pass rate, we still recommend taking it first - the content is most relatable for candidates new to tax, and building exam-taking confidence early matters.
Study Hours Benchmarks
| Weekly Study Time | Average Time to Pass All 3 Parts |
|---|---|
| 12-15 hours/week | ~5.5 months |
| 20+ hours/week | ~3.8 months |
Common Questions About the Transition
Will the exam content change with the PSI switch?
The switch to PSI is an administrative change only - it affects WHERE and HOW you take the exam, not WHAT is on it. However, the annual content specification update (which happens every July regardless of the provider change) will bring the usual yearly adjustments. Study materials for the 2026-2027 cycle will be released by major review course providers before July 1.
Can I take the EA exam online with PSI?
Yes. PSI offers remote proctored testing for the SEE. U.S. candidates can test at a PSI center or remotely; international candidates test remotely only (starting September 1, 2026). There is no extra charge for remote testing. Corporate laptops and VPNs are blocked - use a personal device.
What if my score expires during the blackout?
Domestic parts expiring May 1 - June 30, 2026 get an automatic 2-month carryover extension (4 months for international parts expiring May 1 - August 31, 2026). Parts expiring before May 1, 2026 are NOT extended - contact the IRS Enrollment team at 844-645-2218 (913-456-7498 international) or epp@irs.gov.
How quickly will PSI test center seats fill up?
Expect high demand when July dates open. Candidates from the entire 4-month blackout compete for the first available seats. Book as early as possible, schedule via test-takers.psigov.us/irs, and consider midweek dates (Tuesday-Thursday) for better availability.
Your Next Steps: An Action Checklist
- Check your PTIN status - make sure it's current ($18.75/yr) at IRS PTIN
- Confirm your passed parts and expiration dates - check the official IRS Enrolled Agent FAQ and your prior score reports; flag any part expiring near the blackout
- Decide: rush or wait? - use the framework above to make a strategic choice
- Start or continue studying - the 4-month gap is prime study time; drill free EA practice questions
- Schedule on PSI at test-takers.psigov.us/irs as soon as your July window is bookable
- Begin your free prep - Open the FREE EA study guide and practice free ->
Official Resources
- IRS Enrolled Agent Information - Official EA requirements and updates
- IRS Enrolled Agent FAQ - Official 2026 PSI transition details, dates, and fees
- Federal Register: SEE User Fee Update (Apr 2026) - $66 IRS user-fee rule
- PSI Services - New SEE administrator (effective March 1, 2026)
- PTIN System - Required before scheduling
Buy on Amazon
Study resources on Achievable
Take courses on Udemy