What is the EA exam passing score?

The EA exam (Special Enrollment Examination) uses a scaled score from 40-130, with 105 being the passing score. Each of the three parts has 100 questions, with 85 scored and 15 experimental. You have 3.5 hours per part.

How hard is the EA exam?

The EA exam difficulty varies by part. Part 1 (Individuals) has a 56% pass rate, Part 2 (Businesses) around 60%, and Part 3 (Representation) is easiest at 83-86%. Most candidates study 100-150 hours per part. Part 2 is considered hardest due to complex business taxation.

What are the EA exam requirements?

There are no educational requirements to take the EA exam - anyone can sit for it. You need a PTIN (Preparer Tax Identification Number), must pass all three parts within 2 years, and pass an IRS background/tax compliance check. No degree or experience required.

How much does the EA exam cost?

Each EA exam part costs $267, for a total of $801 for all three parts. You can take parts in any order, and each part can be taken up to 4 times per testing window (May 1 - February 28). The testing window closes March-April for updates.

What's the difference between EA and CPA?

EAs specialize in tax and have unlimited representation rights before the IRS - the same as CPAs and attorneys. However, EAs don't need a degree (just pass the exam), while CPAs require 150 credit hours and experience. EAs are federally licensed; CPAs are state-licensed. For tax-only practice, EA is faster and cheaper to obtain.

What should I expect on EA exam day at Prometric?

Arrive 30 minutes early at your Prometric testing center with two forms of valid ID (one with a photo). You'll store personal items in a locker, have your photo taken, and be escorted to your workstation. The exam is 3.5 hours with 100 multiple-choice questions, and you can take an optional break midway.

Can you use a calculator on the EA exam?

Yes, an on-screen calculator is provided within the Prometric testing software. You cannot bring your own calculator into the testing room. The on-screen calculator handles basic arithmetic functions, which is sufficient for the tax calculations on the exam.

What items can you bring to the Prometric testing center for the EA exam?

You can only bring two valid forms of identification. All personal items including phones, watches, wallets, bags, food, and drinks must be stored in a Prometric locker. Scratch paper and pencils are provided by the testing center and collected after the exam.

How are EA exam questions weighted and scored?

The EA exam uses scaled scoring from 40 to 130, with 105 as the passing score. Of the 100 questions, only 85 are scored and 15 are unscored pretest questions being evaluated for future exams. You won't know which questions are pretest, so treat every question as if it counts.

Can you skip questions and come back to them on the EA exam?

Yes, you can flag questions and return to them later during the exam. The Prometric software allows you to navigate forward and backward through questions and mark any for review. This is a useful strategy for managing your 3.5-hour time limit effectively.

How do I get my EA license after passing all 3 parts?

After passing all three parts, submit Form 23 (Application for Enrollment to Practice Before the IRS) along with the $67 enrollment fee. The IRS will conduct a tax compliance and background check. Once approved, you receive your EA enrollment card and can begin practicing.

What is the EA enrollment process with the IRS?

The enrollment process involves submitting Form 23 online or by mail, paying the enrollment fee, and passing an IRS suitability check that reviews your personal tax compliance history. The IRS verifies you've filed all required returns and have no outstanding tax liabilities. Approval typically takes 60-90 days.

How long does it take to get the EA card and enrollment number?

After submitting Form 23, the IRS typically processes EA enrollment applications within 60 to 90 days. Once approved, you'll receive your enrollment card and a unique EA enrollment number by mail. Processing times can vary depending on the volume of applications and the complexity of your background check.

Do I need a PTIN before or after passing the EA exam?

You need a PTIN (Preparer Tax Identification Number) before you can even register for the EA exam. Apply for your PTIN through the IRS website at irs.gov/ptin. There is no fee to obtain or renew your PTIN, and it must be renewed annually.

What are the EA continuing education (CE) requirements?

EAs must complete 72 hours of IRS-approved continuing education every 3-year enrollment cycle, with a minimum of 16 hours per year (including 2 hours of ethics per year). Failure to meet CE requirements can result in loss of your enrolled agent status.

Where can I find IRS-approved EA continuing education courses?

IRS-approved CE providers are listed on the IRS website under the CE Provider Directory. Many organizations offer online, self-study, and in-person courses covering federal tax updates, ethics, and specialized topics. Popular providers include the National Association of Enrolled Agents (NAEA), Surgent, and Gleim.

What happens if I don't complete my EA CE on time?

If you fail to complete your CE requirements by your renewal deadline, you risk being placed on the IRS inactive roster and losing your authority to represent taxpayers before the IRS. You may need to apply for reinstatement by completing all missing CE hours and paying any applicable fees. The IRS can also initiate disciplinary proceedings for non-compliance.

Can I start my own tax practice with just an EA license?

Yes, an EA license is sufficient to open your own tax preparation and representation practice. EAs can prepare all types of tax returns and represent clients before all administrative levels of the IRS. You'll also need business licenses, a PTIN, an EFIN for e-filing, and professional liability insurance.

Do EAs need errors and omissions (E&O) insurance?

E&O insurance is not legally required for EAs in most states, but it is strongly recommended. E&O insurance protects you from financial losses if a client sues over a mistake on their tax return. Most professional organizations like the NAEA recommend carrying at least $1 million in coverage, and many clients and firms require it.

What's the difference between a tax preparer and an Enrolled Agent?

A basic tax preparer (with just a PTIN) can prepare returns but has very limited IRS representation rights. An Enrolled Agent has unlimited representation rights before the IRS, meaning they can represent clients in audits, appeals, and collections at all administrative levels. EAs must pass the three-part SEE and complete continuing education, while basic preparers have no exam requirement.

Can Enrolled Agents represent clients in Tax Court?

No, EAs cannot represent clients in U.S. Tax Court. Only attorneys, CPAs admitted to the Tax Court bar, and individuals who pass the Tax Court non-attorney exam can practice there. However, EAs can represent clients before all administrative levels of the IRS, including audits, appeals, and collections.

How much do Enrolled Agents typically charge per tax return?

EA fees vary widely by location, complexity, and experience. Individual returns (Form 1040) typically range from $200 to $500, while business returns can range from $500 to $2,500+. EAs often charge more than basic preparers due to their expertise and IRS representation rights. Many EAs also offer hourly rates of $100-$300 for audit representation and tax planning.

Should I use Gleim, Surgent, or free resources for EA exam prep?

Gleim and Surgent are the two most popular paid EA review courses, each costing $500-$900 for all three parts. Gleim is known for its comprehensive question bank and structured approach, while Surgent uses adaptive learning technology. Free resources like OpenExamPrep, IRS publications, and YouTube can supplement or even replace paid courses if you're disciplined and self-motivated.

How many times can I retake a failed EA exam part?

You can take each EA exam part up to four times during the annual testing window (May 1 through February 28). If you fail all four attempts, you must wait until the next testing window to try again. There is no lifetime limit on retakes, but you must pay the $267 exam fee each time.

Do pretest (unscored) questions affect my EA exam score?

No, the 15 pretest questions on each EA exam part do not count toward your score. They are used by Prometric and the IRS to evaluate potential future exam questions. Since you cannot identify which questions are pretest, you should answer every question to the best of your ability.

What's included for free?

All study guides, practice questions, and explanations are completely free. We also include 10 AI-powered questions daily. For unlimited AI assistance, you can upgrade to Pro.

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Is the content up to date?

Yes! Our content is aligned with the latest exam outlines and updated regularly. Last update: January 2026.

Enrolled Agent

1.1 Form 1040 Overview & Structure 1.2 Form 1040-SR for Seniors 1.3 Who Must File (Income Thresholds)1.4 Filing Deadlines & Extensions (Form 4868)1.5 Penalties: Failure to File vs. Failure to Pay 1.6 Sources of Tax Information (W-2s, 1099s, K-1s)1.7 Preparer Due Diligence Requirements 1.8 Amended Returns (Form 1040-X)

2.1 Single & Married Filing Jointly 2.2 Married Filing Separately 2.3 Head of Household Requirements 2.4 Qualifying Surviving Spouse 2.5 Qualifying Child Test (5 Tests)2.6 Qualifying Relative Test (4 Tests)2.7 SSN, ITIN & Residency Status

3.1 W-2 Income & Withholding 3.2 Employee vs. Independent Contractor 3.3 1099-NEC, 1099-MISC & 1099-K Reporting 3.4 Fringe Benefits (Taxable vs. Non-Taxable)3.5 Stock Options (ISO vs. NQSO)3.6 Special Categories (Clergy, Military, Foreign)

4.1 Taxable vs. Tax-Exempt Interest 4.2 US Savings Bonds & OID 4.3 Ordinary vs. Qualified Dividends 4.4 Schedule B Requirements 4.5 Rental & Royalty Income Basics 4.6 Alimony, Gambling & Other Income 4.7 Cancelled Debt & Form 1099-C 4.8 Net Operating Loss (NOL)

5.1 Capital vs. Non-Capital Assets 5.2 Cost Basis Calculation 5.3 Inherited & Gifted Property Basis 5.4 Short-Term vs. Long-Term Gains 5.5 Capital Gains Tax Rates (0%, 15%, 20%)5.6 Netting & the $3,000 Loss Limit 5.7 Wash Sales & Related Party Rules 5.8 Sale of Primary Residence (Section 121)5.9 Installment Sales (Form 6252)5.10 Like-Kind Exchanges (Section 1031)

6.1 Educator Expenses & HSA Contributions 6.2 Self-Employment Tax Deduction 6.3 IRA Contributions (Traditional)6.4 Student Loan Interest Deduction 6.5 Alimony Paid (Pre-2019 Divorces)6.6 Other Adjustments (Moving, Penalties)

7.1 Standard Deduction by Filing Status 7.2 Medical & Dental Expenses (7.5% Floor)7.3 State & Local Taxes (SALT $10K Cap)7.4 Mortgage Interest Deduction 7.5 Charitable Contributions 7.6 Casualty & Theft Losses 7.7 QBI Deduction (Section 199A)

8.1 Tax Tables & Rate Schedules 8.2 Alternative Minimum Tax (AMT)8.3 Self-Employment Tax Calculation 8.4 Child Tax Credit & Additional CTC 8.5 Earned Income Tax Credit (EITC)8.6 Education Credits (AOC & LLC)8.7 Child & Dependent Care Credit 8.8 Other Credits (Saver's, Premium Tax)

9.1 Traditional vs. Roth IRA 9.2 401(k), 403(b) & TSP Basics 9.3 SEP-IRA & SIMPLE IRA 9.4 Required Minimum Distributions (RMDs)9.5 Early Withdrawal Penalties & Exceptions 9.6 Social Security Taxation

10.1 Estate Tax (Form 706)10.2 Gift Tax (Form 709)10.3 Foreign Income (Form 2555)10.4 FBAR & FATCA Reporting 10.5 Farm Income (Schedule F)10.6 Disaster Area Rules

11.1 Overview of Entity Types 11.2 State Law vs. Tax Classification 11.3 Entity Selection: Reasonable Comp & QBI 11.4 Form 8832 & Rev. Proc. 2009-41 11.5 LLC Deep Dive: Spouses & EINs 11.6 Changing Status: The 60-Month Rule

12.1 Hobby vs. Business (Profit Motive)12.2 Employer Identification Number (EIN)12.3 Tax Year Selection 12.4 Recordkeeping Requirements 12.5 Statute of Limitations 12.6 Related Party Transactions

13.1 Employee vs. Independent Contractor 13.2 Common Law Test (Behavioral, Financial, Relationship)13.3 Statutory Employees & Non-Employees 13.4 Form 941 & Payroll Deposits 13.5 Trust Fund Recovery Penalty 13.6 FUTA & Unemployment Taxes

14.1 Cash vs. Accrual Method 14.2 Hybrid Methods & Changes 14.3 Inventory & COGS 14.4 Gross Receipts & Income Recognition 14.5 Constructive Receipt 14.6 Form 1099 Reporting Requirements

15.1 MACRS Basics & Recovery Periods 15.2 Mid-Month, Mid-Quarter, Half-Year Conventions 15.3 Section 179 Expense Deduction 15.4 Bonus Depreciation 15.5 Listed Property Rules 15.6 Amortization of Intangibles 15.7 Depletion 15.8 Disposition of Business Assets

16.1 Ordinary & Necessary Test 16.2 Business Travel Expenses 16.3 Business Meals (50% Limitation)16.4 Business Use of Vehicle 16.5 Home Office Deduction 16.6 Business Interest Limitation (163(j))16.7 Business Bad Debts

17.1 General Business Credit Overview 17.2 R&D Credit & Disabled Access Credit 17.3 Small Employer Health Insurance Credit 17.4 Fringe Benefit Rules 17.5 Cafeteria Plans (Section 125)17.6 Achievement Awards & Other Benefits

18.1 Schedule C Overview 18.2 Calculating Net Profit/Loss 18.3 Self-Employment Tax (Schedule SE)18.4 Estimated Tax Payments 18.5 Hobby Loss Rules

19.1 Partnership Formation 19.2 Partner's Basis Calculation 19.3 Form 1065 Overview 19.4 Schedule K-1 (Partner's Share)19.5 Guaranteed Payments 19.6 Partnership Distributions 19.7 At-Risk & Passive Activity Rules 19.8 Partnership Termination & Liquidation

20.1 Form 1120 Overview 20.2 Corporate Tax Rate (21%)20.3 Accumulated Earnings Tax 20.4 Dividends Received Deduction 20.5 Earnings & Profits (E&P)20.6 Corporate Distributions & Dividends 20.7 Section 351 Transfers 20.8 Corporate Liquidation

21.1 S Election Requirements (Form 2553)21.2 Form 1120-S Overview 21.3 Shareholder Basis Calculation 21.4 Reasonable Compensation 21.5 S Corporation Distributions 21.6 Built-In Gains Tax & Termination

22.1 Trusts & Estates (Form 1041)22.2 Simple vs. Complex Trusts 22.3 Distributable Net Income (DNI)22.4 Tax-Exempt Organizations (Form 990)22.5 Retirement Plans (Form 5500)22.6 Qualified Retirement Plans Overview 22.7 Farm Taxation 22.8 Rental Real Estate Activities

23.1 What is Practice Before the IRS?23.2 Who Can Practice (Full Rights)23.3 Limited Practice Rights (AFSP, Unenrolled)23.4 Special Relationships (Family, Employees)23.5 PTIN Requirements 23.6 Circular 230 Overview 23.7 Office of Professional Responsibility (OPR)

24.1 Two Paths to EA (Exam vs. IRS Experience)24.2 Application Process (Form 23)24.3 Background & Compliance Checks 24.4 Renewal Requirements (Form 8554)24.5 Continuing Education Requirements 24.6 Inactive Status & Termination

25.1 Due Diligence Requirements 25.2 Knowledge of Client's Omission 25.3 Conflict of Interest Rules 25.4 Fee Requirements (Contingent, Unconscionable)25.5 Advertising & Solicitation Rules 25.6 Tax Return Position Standards 25.7 Written Advice Standards 25.8 Sanctions & Penalties for Violations

26.1 Form 2848 (Power of Attorney)26.2 CAF (Centralized Authorization File)26.3 Form 8821 (Tax Information Authorization)26.4 Third-Party Designee 26.5 Signing Returns for Taxpayers 26.6 Client Confidentiality & Privilege 26.7 Representing Clients in Audits (Examination)26.8 Appealing IRS Decisions 26.9 Collection Representation

27.1 Hierarchy of Tax Authority 27.2 Internal Revenue Code 27.3 Treasury Regulations 27.4 Revenue Rulings & Procedures 27.5 Court Cases & Precedent 27.6 Statutes of Limitations

28.1 Trust Fund Recovery Penalty (TFRP)28.2 Innocent Spouse Relief (Form 8857)28.3 Injured Spouse Allocation (Form 8379)28.4 Penalty Abatement (FTA & Reasonable Cause)28.5 Taxpayer Advocate Service (TAS)28.6 Freedom of Information Act (FOIA)

29.1 Exam Structure & Logistics (2025-2026)29.2 The "Clock" of Representation (Master Deadlines)29.3 Ethics vs. Law (Sanctions & Penalties)29.4 Final Mock Review & Exam Strategy

30.1 E-File Requirements (The "11 Return" Rule)30.2 ERO Responsibilities 30.3 EFIN & Application Process 30.4 Form 8879 (Signature Authorization)30.5 Record Retention & Data Security (WISP)30.6 Preparer Penalties (Filing Specific)

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Enrolled Agent (Special Enrollment Examination)

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Quick Facts

Chapters

204

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Updated January 2026

Enrolled Agent

Study Guide Practice Flashcards

65 terms 8 blogs 4 comparisons

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Your Study Path

EA Professional License: Complete Roadmap

Follow this path to maximize your chances of passing on the first try

Part 1: IndividualsYou are here

Master individual taxation: filing status, income, adjustments, deductions, credits, AMT, estate & gift tax. This is usually taken first (33% of overall exam).

100

hours

Part 2: Businesses

Study business entities, partnerships, S-corps, C-corps, depreciation (MACRS), payroll taxes, and business credits (33% of overall exam).

100

hours

Part 3: Representation

Learn Circular 230 ethics, IRS audit/appeal/collection procedures, power of attorney, and practitioner penalties (33% of overall exam).

hours

Practice Exams & Tax Code Review

Take timed practice tests for each part. Focus on the current year's tax code changes — the exam always reflects current-year tax law.

hours

Estimated total study time

330 hours

That's about 33 weeks at 10 hours/week

Can You Take the EA Exam?

Check if you meet the basic eligibility requirements

Age

No minimum age requirement

Education

No formal education required

Additional Requirements

•Must obtain a PTIN (Preparer Tax Identification Number) before scheduling
•Must pass an IRS suitability check (background/tax compliance check)
•No firm sponsorship or work experience required
•Testing window: May 1 through February 28/29 each year (March-April blackout)

EA Quick Facts

Time to Get Licensed

2-4 months per part (6-12 months total for all 3 parts)

From start to license in hand

Exam Provider

Prometric (test center or ProProctor remote proctoring)

Remote Testing Available

4 sections

Part 3, Chapter 30: Filing Process & E-File

6 sections

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EA Exam Details

Enrolled Agent (Special Enrollment Examination)

Administered by IRS (Prometric)

Official Source

105 (scaled, out of 130)

Passing Score

100

Questions

3.5

Hours

$267 per part ($801 total)

Exam Fee

Study time: 100-150 hours per part

Prerequisites: None - must pass background check

Exam Content Breakdown

Based on the official IRS (Prometric) content outline

Part 1: Individuals33%

Individual taxation, income, deductions, credits, estate & gift tax

Part 2: Businesses33%

Business entities, partnerships, corporations, depreciation

Part 3: Representation33%

Circular 230, IRS practices, audits, collections, ethics

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What's Next After the EA?

After passing the EA, you can pursue these career paths

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Enrolled Agent

1Part 1, Chapter 1: Tax Return Basics & Filing Requirements

2Part 1, Chapter 2: Filing Status & Dependents

3Part 1, Chapter 3: Wages & Employee Compensation

4Part 1, Chapter 4: Interest, Dividends & Other Income

5Part 1, Chapter 5: Capital Gains & Property Transactions

6Part 1, Chapter 6: Adjustments to Income

7Part 1, Chapter 7: Deductions (Standard & Itemized)

8Part 1, Chapter 8: Tax Calculation & Credits

9Part 1, Chapter 9: Retirement Accounts & Social Security

10Part 1, Chapter 10: Specialized Individual Returns

11Part 2, Chapter 11: Business Entity Types

12Part 2, Chapter 12: Starting a Business

13Part 2, Chapter 13: Worker Classification & Payroll

14Part 2, Chapter 14: Accounting Methods & Income

15Part 2, Chapter 15: Depreciation & Asset Treatment

16Part 2, Chapter 16: Business Deductions

17Part 2, Chapter 17: Business Credits & Fringe Benefits

18Part 2, Chapter 18: Sole Proprietorships

19Part 2, Chapter 19: Partnerships

20Part 2, Chapter 20: C Corporations

21Part 2, Chapter 21: S Corporations

22Part 2, Chapter 22: Specialized Business Returns

23Part 3, Chapter 23: Practice Before the IRS

24Part 3, Chapter 24: Becoming & Maintaining EA Status

25Part 3, Chapter 25: Practitioner Duties (Circular 230)

26Part 3, Chapter 26: Power of Attorney & Authorization

27Part 3, Chapter 27: Legal Authority & Research

28Part 3, Chapter 28: Specific Representation Issues

29Part 3, Chapter 29: Final Review & Exam Strategy

30Part 3, Chapter 30: Filing Process & E-File

Free EA Exam Prep

Quick Facts

Enrolled Agent

EA Professional License: Complete Roadmap

Part 1: IndividualsYou are here

Part 2: Businesses

Part 3: Representation

Practice Exams & Tax Code Review

Can You Take the EA Exam?

EA Quick Facts

Time to Get Licensed

Exam Provider

Retake Policy

Total Cost Breakdown

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What You'll Study

Part 1, Chapter 1: Tax Return Basics & Filing Requirements

Part 1, Chapter 2: Filing Status & Dependents

Part 1, Chapter 3: Wages & Employee Compensation

Part 1, Chapter 4: Interest, Dividends & Other Income

Part 1, Chapter 5: Capital Gains & Property Transactions

Part 1, Chapter 6: Adjustments to Income

Part 1, Chapter 7: Deductions (Standard & Itemized)

Part 1, Chapter 8: Tax Calculation & Credits

Part 1, Chapter 9: Retirement Accounts & Social Security

Part 1, Chapter 10: Specialized Individual Returns

Part 2, Chapter 11: Business Entity Types

Part 2, Chapter 12: Starting a Business

Part 2, Chapter 13: Worker Classification & Payroll

Part 2, Chapter 14: Accounting Methods & Income

Part 2, Chapter 15: Depreciation & Asset Treatment

Part 2, Chapter 16: Business Deductions

Part 2, Chapter 17: Business Credits & Fringe Benefits

Part 2, Chapter 18: Sole Proprietorships

Part 2, Chapter 19: Partnerships

Part 2, Chapter 20: C Corporations

Part 2, Chapter 21: S Corporations

Part 2, Chapter 22: Specialized Business Returns

Part 3, Chapter 23: Practice Before the IRS

Part 3, Chapter 24: Becoming & Maintaining EA Status

Part 3, Chapter 25: Practitioner Duties (Circular 230)

Part 3, Chapter 26: Power of Attorney & Authorization

Part 3, Chapter 27: Legal Authority & Research

Part 3, Chapter 28: Specific Representation Issues

Part 3, Chapter 29: Final Review & Exam Strategy