29.1 Exam Structure & Logistics (2026-2027)

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 and Administers It: The IRS Office of Enrollment owns the exam content. PSI Services administers the SEE at testing centers nationwide and internationally. PSI took over from Prometric effective March 1, 2026 under a new contract.

The Numbers You Need to Know

Critical Insight: You cannot tell which 15 questions are pretest/unscored. Treat every question as if it counts.

Fees and Scheduling (2026-2027 Cycle)

Tax Law Coverage: The December 31, 2025 Rule

For any exam taken between July 1, 2026 and February 28, 2027, all questions reference the Internal Revenue Code, forms, and IRS publications as amended through December 31, 2025.

What This Means:

• You are tested on Tax Year 2025 law.
• The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, is fully in scope (and applied retroactively to 2025 in many provisions).
• Legislation passed after December 31, 2025 is NOT tested.
• Court decisions issued after December 31, 2025 are NOT tested.
• Use 2025 tax forms and publications as your primary study materials.

Exam Trap: OBBBA changed many figures retroactively (standard deduction $15,750 single / $31,500 MFJ, SALT cap $40K MFJ, Section 179 ceiling $2.5M, 100% bonus depreciation after Jan 19, 2025, child tax credit $2,200, etc.). If you memorized the original Rev. Proc. 2024-40 figures, update them.

The Testing Window

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 July 1, 2027, it will test Tax Year 2026 law.

Strategic Tip: If you're not ready by mid-February, consider waiting until July when the new window opens, rather than rushing to take (and potentially fail) the current version.

Test-Day Logistics (PSI)

Retake Policy

• 4 attempts per part per testing window (July 1 – Feb 28).
• Wait 24 hours between attempts on the same failed part.
• You pay the full $317 fee for each attempt.
• If you exhaust four attempts on one part in a single window, you must wait until the next window (July 1) to try again.

Time Management: The 2.1-Minute Rule

You have 210 minutes for 100 questions = 2.1 minutes per question.

Time Management Strategy:

1. First Pass (90 minutes): Answer all questions you know immediately. Don't get stuck. Mark difficult ones and move on.

2. Second Pass (60 minutes): Return to marked questions. Eliminate obviously wrong answers, then make your best choice.

3. Final Review (30 minutes): Check flagged answers. Ensure no questions are left blank (there's no penalty for guessing).

4. 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:

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 (10-return e-file threshold, EFIN, Form 8879).

On the Exam

Expect 3-5 questions directly about exam logistics and procedures, typically:

1. Time Limit Questions: "How much time do you have for Part 3?"
2. Scoring Questions: "What is the passing scaled score?"
3. 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 2025 law, PSI Services administration, $317 per part.