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: 85 scored and 15 unscored pretest. You have 3.5 hours per part.

How hard is the EA exam?

The IRS does not publish official SEE pass rates. Industry consensus is that Part 3 (Representation, Practices & Procedures) tends to be the easiest, while Part 2 (Businesses) is the most challenging due to entity rules, depreciation, and partnership/corporation taxation. Most candidates study 100-200 hours total across all three parts.

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 a 2-year window, 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 $317 (effective April 9, 2026, per the Federal Register interim final rule), composed of a $66 IRS user fee plus a $251 PSI vendor fee — $951 total for all three parts. Add the $140 Form 23 enrollment application fee for $1,091 in IRS-side costs. You can take parts in any order, up to 4 times per testing window. The 2026-2027 window is July 1, 2026 - February 28, 2027 (scheduling opens May 1, 2026); March-April is closed 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 PSI?

Arrive 30 minutes early at your PSI Services testing center with two forms of valid ID (one government-issued with 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. PSI Services took over from Prometric on March 1, 2026.

Can you use a calculator on the EA exam?

Yes, an on-screen calculator is provided within the PSI 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 PSI 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 PSI-supplied locker. Scratch paper and pencils (or a small whiteboard) 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 PSI test 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 within a 2-year window, submit Form 23 (Application for Enrollment to Practice Before the IRS) with the $140 enrollment fee through Pay.gov or by mail. The IRS conducts a tax compliance and background suitability check. Once approved (typically 60-90 days), you receive your EA enrollment card and a unique enrollment number.

What is the EA enrollment process with the IRS?

The enrollment process involves submitting Form 23 online via Pay.gov or by mail with a $140 fee, then 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.

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 PSI Services and the IRS to evaluate potential future exam questions. Since you cannot identify which questions are pretest, answer every question to the best of your ability.

Why is PSI Services administering the EA exam instead of Prometric?

Effective March 1, 2026, the IRS replaced Prometric, LLC with PSI Services as the test vendor for the Special Enrollment Examination. Prometric administered the EA SEE through February 28, 2026. PSI now develops and delivers all three parts of the exam at its test centers. The exam content, scoring, and structure are unchanged; only the vendor and per-part fee ($317) are new. Scheduling for the 2026-2027 window opens May 1, 2026 (US domestic) and September 1, 2026 (international).

What tax year does the 2026-2027 EA exam test?

The 2026-2027 EA SEE is based on federal tax law and IRS materials in effect as of December 31, 2025 — the 2025 tax year. This includes all provisions enacted by the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025: retroactively higher standard deductions ($15,750 Single / $31,500 MFJ / $23,625 HoH), 100% bonus depreciation for property placed in service after January 19, 2025, Section 179 raised to $2.5M, SALT cap raised to $40,000 MFJ, Child Tax Credit raised to $2,200, plus new temporary deductions for tip income (up to $25K), overtime premium (up to $12,500/$25,000), auto loan interest (up to $10K), and a senior bonus deduction ($6,000 for taxpayers 65+).

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IRS Enrolled Agent Special Enrollment Examination (SEE)

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EA IRS Tax Preparer Credentials (EA & AFSP) License: Complete Roadmap

Age

Education

No minimum degree requirement

Experience

No tax experience required for exam route (former IRS employees may qualify for SEE waiver)

Additional Requirements

•Each exam part may be taken up to four times per testing window
•2026-2027 window: July 1, 2026 - February 28, 2027 (US domestic); scheduling opens May 1, 2026
•Testing blacked out in March-April annually for exam updates
•IRS suitability check includes tax compliance and background review

EA Quick Facts

Time to Get Licensed

3-6 months for most candidates

From start to license in hand

Exam Provider

PSI Services (PSI took over March 1, 2026; Prometric administered the EA SEE through February 28, 2026)

In-Person Only

Schedule Your Exam

Retake Policy

Each SEE part can be attempted up to four times per testing window; after a failed part, wait 24 hours before scheduling that same part again.

Total Cost Breakdown

Exam Fee$317 per part x 3 = $951 (PSI fee effective April 9, 2026)

4 sections

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

6 sections

EA Exam Details

IRS Enrolled Agent Special Enrollment Examination (SEE)

Administered by Internal Revenue Service (IRS)

Official Source

Scaled score of 105 (scale 40-130)

Passing Score

100

Questions

3.5

Hours

$317 per SEE part ($66 IRS user fee + $251 PSI vendor fee) + $140 Form 23 enrollment fee

Exam Fee

Study time: 120-180 hours across all three parts

Prerequisites: Obtain a PTIN and pass all three SEE parts (unless eligible for IRS experience-based waiver)

Valid for: Passed part scores carry for 3 calendar years; all three parts must be passed within a 2-year window for enrollment

Exam Content Breakdown

Based on the official Internal Revenue Service (IRS) content outline

Part 1: Individuals33.3%

Individual taxation, income/assets, deductions/credits, and individual return practices.

Part 2: Businesses33.3%

Business entities, business financial information, and related tax return obligations.

Part 3: Representation, Practices and Procedures33.4%

IRS practice, representation standards, ethics, and procedural frameworks.

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What's Next After the EA?

After passing the EA, you can pursue these career paths

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Add state licensure with broader audit and accounting authority.

CTP

Expand into treasury and corporate-finance specialization.

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Broaden strategic finance credentials beyond tax representation.

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Official Internal Revenue Service (IRS) Resources

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IRS EA FAQs Applying for Enrollment (Form 23)IRS Enrolled Agent News (PSI transition + 2026-2027 window)PSI Services - EA SEE Test Information Federal Register: 2026 EA SEE User Fee Update ($66 IRS portion)IRS SEE Sample Questions

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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

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EA Enrolled Agent

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Phase 1: Part 1 IndividualsYou are here

Phase 2: Part 2 Businesses

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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