24.1 Two Paths to EA (Exam vs. IRS Experience)

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 July 1, 2026 - February 28, 2027 testing window, you are tested on EA enrollment requirements and tax law as of December 31, 2025 (Tax Year 2025, post-OBBBA).

Vendor Transition (IMPORTANT): Prometric, LLC administered the SEE through the February 28, 2026 close of the previous window. PSI Services LLC took over as the IRS's SEE testing vendor on March 1, 2026. Every current candidate registers, schedules, pays, and tests through PSI — not Prometric.

Overview of the Two Paths

Both paths require:

• IRS suitability check (tax compliance review + criminal background check) administered by the IRS Office of Enrollment, the office that acts on enrollment applications (the Office of Professional Responsibility handles discipline).
• Form 23 application with $140 fee (submitted online via Pay.gov or by mail).
• Active PTIN (annual renewal fee $18.75 for 2026).

Path 1: Special Enrollment Examination (SEE)

The SEE is the most common path to becoming an Enrolled Agent. PSI Services administers the SEE on behalf of the IRS effective March 1, 2026 (replacing Prometric).

The Three Parts

Exam Specifications (2026-2027 Cycle)

Fee History (For Context)

The 3-Year Carryover Window

Each passed part carries over for three years from the date you passed it:

• If you do not pass the remaining parts before a passed part's three-year period ends, you lose credit for that part and must pass it again.
• You can retake a part up to 4 times per testing window, with a mandatory 24-hour wait after a failed attempt before re-scheduling that same part.
• There is no lifetime limit on retakes — but you pay the $317 fee each time.

Example:

• Pass Part 1 on August 1, 2026.
• Pass Parts 2 and 3 by August 1, 2029, or Part 1's credit expires.
• If Part 1 expires first, you must pass Part 1 again.

Path 2: IRS Experience

Former IRS employees may qualify for enrollment based on technical experience.

Requirements

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

Real-World Scenario

Scenario: You passed Part 1 of the SEE on August 15, 2026 (PSI testing center, $317 fee). You pass Part 2 on January 10, 2027. When is the deadline to pass Part 3 for enrollment purposes?

• Answer: August 15, 2029, three years after passing Part 1. If Part 3 is not passed by then, Part 1's credit expires (Part 2 stays credited until January 10, 2030).
• Important: Each passed part carries over for three years from the date it was passed; there is no separate 2-year rule.

On the Exam

Question types to practice on EA paths:

1. SEE Structure Questions: "How many parts does the SEE have?"
2. Time Limit Questions: "Within what time frame must all SEE parts be passed for enrollment?"
3. IRS Experience Questions: "How many years of IRS experience are required?"
4. Vendor/Fee Questions: "Who administers the SEE?" or "What is the per-part SEE fee?"

The key is to remember: SEE = 3 parts, completed within the three-year carryover period measured separately from each passed part for enrollment, $317 per part, PSI Services administers (post-March 2026). IRS = 5 years technical experience. Both require Form 23 ($140) and the IRS suitability check.