EA exam-year baseline: The 2026–2027 SEE uses Tax Year 2025 and federal tax law through December 31, 2025. Unless a question names a different year, current year means 2025. Use 2025 amounts, including OBBBA changes effective in 2025; distinguish later effective dates. IRS policy.
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.
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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 |
| International testing | Scheduling and testing delayed; no new start date announced as of October 11, 2026 |
| 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 February 15, 2024, credit normally expires February 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 examination parts expiring after May 1, 2026 receive carryover relief until international testing resumes, according to the IRS FAQ. Verify the individual expiration date.
- 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
Planning Your Remaining Attempts in the Current Window
As of October 11, 2026, domestic PSI testing is open and continues through February 28, 2027. Study Tax Year 2025 law through December 31, 2025. The earlier Prometric rush and March–June blackout are historical events.
Check the expiration date of each passed part, leave time for a possible retake, and confirm PSI appointment availability. Each part allows up to four attempts per testing window. After a failed attempt, wait 24 hours before rescheduling. Practice scores help assess readiness but are not the PSI scaled passing score.
International scheduling and testing remain delayed as of this review date. Follow the IRS announcement for reopening; eligible international credits expiring after May 1, 2026 receive the announced extension until testing resumes. Do not make plans based on the superseded September start dates.
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 testing currently delayed) |
| Scratch materials | Erasable noteboard | Paper + pencil in-center; on-screen electronic whiteboard remote |
| Contact | Prometric support | PSI: 844-645-2218 (US), 913-456-7498 (intl); IRS Office of Enrollment: online webform or 855-472-5540 |
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
- 100 questions per part and 3.5 hours of testing. Current PSI scores use 200–800 with 500 to pass; the older Prometric 40–130/105 reporting scale is historical.
- 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
Scoring update: For the current PSI cycle, use 500 on the 200–800 scale. Do not use the former Prometric 105 threshold.
PSI Test Security
PSI lists Linear on the Fly Testing (LOFT) among its test-security tools; neither the IRS FAQ nor the PSI bulletin describes how SEE forms are assembled. Every candidate is held to the same content outline and passing standard, so focus on mastery, not patterns.
Tips for Your First PSI Experience
- Arrive at least 30 minutes early at a test center - remote check-in can start up to 15 minutes before your appointment and takes about 10-15 minutes
- 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; a corporate computer that blocks program installation may not run PSI's proctoring software
- 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 (100 questions, 85 scored)
- Filing requirements and status determination
- Gross income: inclusions and exclusions
- Adjusted gross income deductions
- Standard vs. itemized deductions
- Tax credits and special taxes (AMT, self-employment)
Part 2 - Businesses (100 questions, 85 scored)
- 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 (100 questions, 85 scored)
- Circular 230: duties and restrictions
- IRS practices and procedures
- Penalties and penalty abatement
- Filing requirements and assessment procedures
- Appeal procedures and judicial proceedings
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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.
Current-Cycle Pass Rates
A verified 2026–2027 cohort pass rate is not available in the IRS SEE FAQ or current PSI bulletin reviewed. Do not use an unsourced historical percentage to predict a current result. Each part requires a scaled score of 500 on a 200–800 scale, not a fixed raw percentage.
Select your first part based on experience and carryover deadlines, then use domain practice results to allocate study time.
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 tax-law update (made each spring during the March-April blackout, regardless of the provider change) brings 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 (delayed as of October 11, 2026; no new start date announced). There is no extra charge for remote testing. A corporate computer that blocks program installation may not run PSI's proctoring software, so a personal device is safer.
What if my score expires during the blackout?
Domestic parts expiring May 1 - June 30, 2026 get an automatic 2-month carryover extension (international parts expiring after May 1, 2026 are extended until international testing resumes). Parts expiring before May 1, 2026 are NOT extended - contact the IRS Office of Enrollment through its online webform or at 855-472-5540.
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
PSI section review: Review flagged questions within each section before confirming completion. After submitting questions 1–34 or 35–67, you cannot return to that section, even if you decline the scheduled break.
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