Key Takeaways
- Format: 100 Multiple Choice Questions (85 Scored, 15 Experimental).
- Time Limit: 3.5 Hours (210 Minutes) = Approx. 2 minutes per question.
- Passing Score: 105 Scaled Score (Range 40-130). Pass/Fail only.
- Testing Window: May 1, 2025 to Feb 28, 2026. (March/April are blackout months).
- Tax Law Tested: IRC, forms, and publications as amended through December 31, 2024.
- Test Centers: Prometric locations nationwide.
The "SEE" Part 3: Know the Battlefield
Why This Matters for the Exam
Before you can pass the EA exam, you need to understand its structure. Many candidates fail not because they don't know the material, but because they run out of time, misunderstand the scoring, or study the wrong year's tax law. This section gives you the tactical knowledge to avoid those mistakes.
Think of this as your "mission briefing" before the test.
Exam Overview
Official Name: Special Enrollment Examination (SEE) Part 3: Representation, Practices, and Procedures.
Purpose: This part tests your knowledge of the rules governing practice before the IRS, including ethics (Circular 230), representation authority (POA/CAF), specific representation areas (appeals, collections, penalties), and filing requirements (e-file).
Who Creates It: The IRS Office of Enrollment, in coordination with Prometric (the testing vendor).
The Numbers You Need to Know
| Metric | Value | What It Means |
|---|---|---|
| Total Questions | 100 | All multiple choice |
| Scored Questions | 85 | Only these count toward your score |
| Experimental Questions | 15 | Used to test new questions; don't affect score |
| Time Limit | 3.5 Hours (210 min) | Approx. 2.1 minutes per question |
| Passing Score | 105 Scaled | On a scale of 40-130 |
| Score Reporting | Pass/Fail | You only see your score if you fail |
Critical Insight: You cannot tell which 15 questions are experimental. Treat every question as if it counts.
Tax Law Coverage: The December 31, 2024 Rule
For any exam taken between May 1, 2025 and February 28, 2026, all questions will reference the Internal Revenue Code, forms, and IRS publications as amended through December 31, 2024.
What This Means:
- You are tested on Tax Year 2024 law.
- Any legislation passed after December 31, 2024 is NOT tested.
- Any court decisions after December 31, 2024 are NOT tested.
- Use 2024 tax forms and publications as your primary study materials.
Exam Trap: If you study using 2025 inflation-adjusted figures (e.g., new penalty amounts, new standard deductions), you may give incorrect answers. Stick to 2024 figures.
The Testing Window
| Period | Dates | Status |
|---|---|---|
| Testing Window | May 1, 2025 - Feb 28, 2026 | Exam available |
| Blackout Period | March 1 - April 30, 2026 | No testing (IRS updates exam) |
Why the Blackout? The IRS uses March and April to update the exam content to reflect the prior year's tax law changes. When the window reopens on May 1, 2026, it will test Tax Year 2025 law.
Strategic Tip: If you're not ready by mid-February, consider waiting until May when the new window opens, rather than rushing to take (and potentially fail) the current version.
Time Management: The 2.1-Minute Rule
You have 210 minutes for 100 questions = 2.1 minutes per question.
Time Management Strategy:
-
First Pass (90 minutes): Answer all questions you know immediately. Don't get stuck. Mark difficult ones and move on.
-
Second Pass (60 minutes): Return to marked questions. Eliminate obviously wrong answers, then make your best choice.
-
Final Review (30 minutes): Check flagged answers. Ensure no questions are left blank (there's no penalty for guessing).
-
Buffer (30 minutes): Use this for any calculations or tricky scenarios you skipped.
Warning: If you spend 5 minutes on one question, you've used the time budgeted for 2.5 questions. Don't let one hard question derail your entire exam.
The Scoring System: Scaled Scores
The EA exam uses a scaled score system, not a raw percentage.
- Range: 40 (lowest) to 130 (highest)
- Passing Score: 105
- Approximate Raw Equivalent: ~70% correct (but this varies by exam difficulty)
Why Scaled Scores? Different exam forms have different difficulty levels. Scaling ensures fairness across all candidates, regardless of which specific questions they receive.
If You Fail: You'll receive a diagnostic report showing your performance by domain. Use this to focus your studying before retaking.
Domain Breakdown: Where to Focus
Part 3 is divided into four domains, each with a different weight on the exam:
| Domain | Description | Weight | Questions (Approx.) |
|---|---|---|---|
| Domain 1 | Practices & Procedures | 31% | ~26 questions |
| Domain 2 | Representation Before IRS | 29% | ~25 questions |
| Domain 3 | Specific Areas of Representation | 24% | ~20 questions |
| Domain 4 | Filing Process & E-File | 16% | ~14 questions |
Study Priority:
- Domains 1 and 2 (60% combined) are the core of Part 3. Master Circular 230, POA rules, and CAF procedures.
- Domain 3 involves specific scenarios (appeals, collections, TFRP). Know the deadlines.
- Domain 4 is the smallest but has testable specifics (11-return rule, EFIN, Form 8879).
On the Exam
Expect 3-5 questions directly about exam logistics and procedures, typically:
- Time Limit Questions: "How much time do you have for Part 3?"
- Scoring Questions: "What is the passing scaled score?"
- Tax Law Questions: "Which tax year's law is tested in the current window?"
The key is to remember: 100 questions, 3.5 hours, 105 to pass, Tax Year 2024 law.
How many scored questions are on Part 3 of the EA exam?
What is the scaled score required to pass?
For the May 2025 - Feb 2026 testing window, which tax year law is tested?