300+ Free EA Practice Questions
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Key Facts: EA Exam
~70%
Overall Pass Rate
IRS/Prometric
105
Scaled Passing Score
Per part, out of 130
$267
Fee Per Part
$801 total for all 3
63,000
Active EAs in US
IRS 2025
3 parts
Exam Structure
100 questions each
72 hrs
CE Per 3-Year Cycle
IRS Circular 230
The EA Special Enrollment Examination (SEE) consists of 3 parts with 100 questions each: Part 1 (Individuals), Part 2 (Businesses), Part 3 (Representation). Each part costs $267 and requires a scaled score of 105 to pass. The testing window runs May through February (closed March-April for updates). Beginning 2026, the exam moves from Prometric to PSI Services. There are approximately 63,000 active EAs in the US. EA median salary is $60,000-$90,000, with top earners exceeding $120,000.
About the EA Exam
The Enrolled Agent (EA) exam, officially the Special Enrollment Examination (SEE), is a three-part exam required to become an IRS Enrolled Agent ā the highest credential the IRS awards. EAs have unlimited practice rights to represent taxpayers before the IRS on any tax matter.
Questions
100 scored questions
Time Limit
3 hours 30 minutes per part
Passing Score
Scaled score of 105
Exam Fee
$267 per part (IRS / PSI Services)
EA Exam Content Outline
Individuals
Filing status, income types, deductions, credits, retirement accounts, capital gains
Businesses
Entity types, depreciation, deductions, partnerships, S corps, C corps
Representation, Practices & Procedures
Circular 230, power of attorney, audits, collections, e-file
How to Pass the EA Exam
What You Need to Know
- Passing score: Scaled score of 105
- Exam length: 100 questions
- Time limit: 3 hours 30 minutes per part
- Exam fee: $267 per part
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
EA Study Tips from Top Performers
Frequently Asked Questions
What is the EA exam pass rate?
The EA exam (Special Enrollment Examination) has an overall pass rate of approximately 70%, though this varies by part. Part 1 (Individuals) typically has the highest pass rate, while Part 3 (Representation) tends to be lower. Each part has 100 questions and requires a scaled score of 105 to pass.
How many parts does the EA exam have?
The EA exam has 3 parts: Part 1 covers Individual taxation (Form 1040, deductions, credits), Part 2 covers Business taxation (entities, depreciation, partnerships, corporations), and Part 3 covers Representation, Practices & Procedures (Circular 230, IRS audits, collections). You can take them in any order.
How long should I study for the EA exam?
Most candidates study 100-200 hours total across all 3 parts (roughly 40-60 hours per part). Plan 2-4 months per part. Focus heavily on practice questions and review IRS publications. Part 2 (Businesses) is often considered the most challenging due to entity-specific rules.
Do I need a degree to become an Enrolled Agent?
No. There are no education requirements to take the EA exam or become an Enrolled Agent. You need to pass all 3 parts of the SEE, apply via Form 23, pass a background check, and obtain a PTIN. Alternatively, you can qualify through 5 years of IRS employment.
What is the difference between an EA and a CPA?
Both EAs and CPAs can represent taxpayers before the IRS with unlimited practice rights. The key difference is scope: EAs specialize exclusively in taxation, while CPAs cover accounting, auditing, and financial reporting. The EA credential is federal (recognized in all states), while CPA licenses are state-specific.
When can I take the EA exam in 2026?
The 2026 testing window begins May 1, 2026, with testing availability rolling out starting July 1, 2026. The exam is now administered by PSI Services (replacing Prometric). The testing window closes February 28, 2027, with March-April closed for exam updates. You can take each part up to 4 times per window.