Key Takeaways
- Path 1: Pass all 3 parts of the Special Enrollment Examination (SEE).
- Path 2: 5 years of qualifying IRS experience in technical positions.
- SEE Parts: Individuals, Businesses, Representation/Procedures.
- All 3 SEE parts must be passed within 3 years (rolling window).
- Testing window: May 1 - February 28/29 (March/April closed).
- Both paths require background check and Form 23 application.
Two Paths to Enrolled Agent Status
Why This Matters for the Exam
Understanding how one becomes an Enrolled Agent is foundational for Part 3. The exam tests your knowledge of the two paths, the SEE requirements, and the IRS experience alternative.
Exam Note: For the May 2025 - February 2026 testing window, you are tested on EA enrollment requirements as of December 31, 2024 (Tax Year 2024).
Expect at least 2-3 questions on EA qualification paths.
Overview of the Two Paths
| Path | Method | Key Requirement |
|---|---|---|
| Path 1 | Special Enrollment Examination (SEE) | Pass all 3 parts within 3 years |
| Path 2 | IRS Experience | 5 years technical IRS experience |
Both paths require:
- Background check (tax compliance and criminal).
- Form 23 application with $140 fee.
- Active PTIN.
Path 1: Special Enrollment Examination (SEE)
The SEE is the most common path to becoming an Enrolled Agent. It is administered by Prometric on behalf of the IRS.
The Three Parts
| Part | Name | Content |
|---|---|---|
| Part 1 | Individuals | Individual income tax returns, filing requirements, income, deductions, credits |
| Part 2 | Businesses | Business entities, accounting periods, partnerships, corporations, trusts |
| Part 3 | Representation, Practices & Procedures | Circular 230, representation, ethics, IRS procedures |
Exam Specifications
| Specification | Detail |
|---|---|
| Questions per part | 100 multiple choice |
| Time per part | 3.5 hours |
| Passing score | Scaled score of 105 (approx. 70-75% raw) |
| Exam fee | $267 per part (2025-2026) |
| Testing window | May 1 - February 28/29 |
| Closed period | March 1 - April 30 (exam updates) |
The 3-Year Rolling Window
All three parts must be passed within a 3-year rolling window:
- The window starts from the date you pass your first part.
- If you don't pass all three within 3 years, the oldest passed part expires.
- You can retake a part up to 4 times per testing window.
Example:
- Pass Part 1 on June 1, 2024.
- Must pass Parts 2 and 3 by May 31, 2027.
- If Part 1 expires before you complete all three, you must retake Part 1.
Path 2: IRS Experience
Former IRS employees may qualify for enrollment based on technical experience.
Requirements
| Requirement | Detail |
|---|---|
| Years of experience | 5 years |
| Type of experience | Interpreting and applying tax code and regulations |
| Qualifying positions | Revenue Agent, Tax Law Specialist, Appeals Officer, etc. |
| SEE requirement | May request waiver (not automatic) |
| Background check | Still required |
| Form 23 | Still required |
Key Point: Not all IRS experience qualifies. The experience must be in technical tax positions involving interpretation of tax law.
Comparison: SEE vs. IRS Experience Path
| Factor | SEE Path | IRS Experience Path |
|---|---|---|
| Time to qualify | Variable (pass 3 exams) | 5 years IRS employment |
| Cost | ~$800+ (exam fees) | N/A |
| Background check | Required | Required |
| Form 23 | Required | Required |
| PTIN | Required | Required |
| Most common | Yes | No |
Real-World Scenario
Scenario: You passed Part 1 of the SEE on July 15, 2024. You pass Part 2 on March 10, 2025. When is the deadline to pass Part 3?
- Answer: July 14, 2027 (3 years from passing Part 1).
- Important: The 3-year window starts from your first passed part, not from when you started studying or registered.
On the Exam
Expect 2-3 questions on EA paths, typically:
- SEE Structure Questions: "How many parts does the SEE have?"
- Time Limit Questions: "Within what time frame must all SEE parts be passed?"
- IRS Experience Questions: "How many years of IRS experience are required?"
The key is to remember: SEE = 3 parts within 3 years. IRS = 5 years technical experience. Both require Form 23 and background check.
How many parts does the Special Enrollment Examination have?
Within what time frame must all SEE parts be passed?
How many years of IRS experience are required for the alternative EA path?