What is the enrolled agent exam?

The enrolled agent (EA) exam, officially called the Special Enrollment Examination (SEE), is a three-part IRS-administered exam required to become an enrolled agent — a federally licensed tax practitioner with unlimited practice rights before the IRS. The exam covers individual taxation, business taxation, and representation/practice. The EA credential is the highest credential the IRS awards (Internal Revenue Service, 2026).

How many parts are in the enrolled agent exam?

The enrolled agent exam has three parts: Part 1 — Individual Taxation, Part 2 — Business Taxation, and Part 3 — Representation, Practice, and Procedures. Each part is a separate 3.5-hour computer-based exam with 100 scored multiple-choice questions. Candidates may take the parts in any order and on different dates. All three parts must be passed within a 2-year window to earn the EA credential (Internal Revenue Service, 2026).

What is the pass mark on the enrolled agent exam?

The enrolled agent exam pass mark is 70% on each part, meaning candidates must correctly answer at least 70 of the 100 scored questions. The exam is computer-based and is not curved. Scaled scores are used; the passing scaled score is 105 out of a possible 130. Candidates who fail a part may retake it; there is no limit on attempts but each attempt requires a new fee (Internal Revenue Service, 2026).

How much does the enrolled agent exam cost?

The enrolled agent exam costs $213.12 per part, for a total of $639.36 to take all three parts. The fee is paid through the IRS online account system at the time of scheduling. The fee is non-refundable if the candidate misses the appointment. There are no application fees, membership fees, or annual dues to take the SEE (Internal Revenue Service, 2026).

How long do you have to pass all three parts of the enrolled agent exam?

Candidates have a 2-year rolling window from the date they pass the first part to pass the remaining two parts. If the 2-year window expires before all three parts are passed, the candidate must retake the expired part. The 2-year window resets with each newly passed part (Internal Revenue Service, 2026).

What topics does each part of the enrolled agent exam cover?

Part 1 — Individual Taxation covers: filing requirements, filing status, gross income inclusions and exclusions, deductions, credits, capital gains and losses, retirement plans, AMT, and self-employment tax. Part 2 — Business Taxation covers: business income and expenses, business deductions, payroll tax, partnerships, S corporations, C corporations, consolidated returns, and international tax. Part 3 — Representation, Practice, and Procedures covers: tax practice before the IRS, IRS examination and appeals, tax penalties, collection procedures, and ethics (Internal Revenue Service, 2026).

Do enrolled agents have to complete continuing education?

Yes. Enrolled agents must complete 72 hours of continuing education (CE) every 3-year enrollment cycle, with a minimum of 16 hours per year (2 of which must be ethics). CE must be from IRS-approved providers. Enrolled agents who do not complete the required CE lose their active status and must apply for reinstatement (Internal Revenue Service, 2026).

Enrolled Agent Exam 2026 IRS SEE Complete Guide

Part	Topic	Questions	Time	Pass mark	Fee
Part 1	Individual Taxation	100 scored (110 total with 10 pretest)	3.5 hours	70% / scaled 105	$213.12
Part 2	Business Taxation	100 scored (110 total)	3.5 hours	70% / scaled 105	$213.12
Part 3	Representation, Practice, and Procedures	100 scored (110 total)	3.5 hours	70% / scaled 105	$213.12
Total	All three parts	300 scored	10.5 hours total	70% each	$639.36

Topic outline by part

Part 1 — Individual	Part 2 — Business	Part 3 — Practice and Procedures
Filing requirements and status	Business income and deductions	IRS practice authority
Gross income (inclusions/exclusions)	Payroll tax and employment	Power of attorney (Form 2848)
Deductions (above-the-line, itemized, standard)	Depreciation and amortization	Examination and appeals
Credits (child tax, education, energy, etc.)	Cost recovery	Tax penalties (accuracy, substantial, civil fraud, criminal)
Capital gains and losses	Inventory accounting	Collection procedures (liens, levies, installment agreements)
Retirement plans (IRA, 401(k), Roth)	Partnerships (Form 1065)	Offers in compromise and bankruptcy
Alternative Minimum Tax (AMT)	S corporations (Form 1120-S)	Tax Court and judicial review
Self-employment tax (Schedule SE)	C corporations (Form 1120)	Circular 230 ethical standards
Estate and gift tax	Consolidated returns	Return preparer penalties and conduct
Trust and estate income tax	International tax (foreign tax credit, FBAR)	Tax-exempt organizations and employee plans

Source: IRS SEE content outline (2026).

Q1. What is the standard deduction for a single filer in tax year 2025?
Answer: The standard deduction for a single filer (under 65) in tax year 2025 is $15,000. The amount is indexed for inflation and adjusted annually. Married filing jointly is $30,000; head of household is $22,500
Q2. What is the difference between a deduction and a credit?
Answer: A deduction reduces taxable income. A credit reduces tax liability dollar-for-dollar. For example, a $1,000 deduction at a 22% marginal tax rate saves $220 in tax. A $1,000 credit reduces tax by $1,000
Q3. What is the Child Tax Credit (CTC) for tax year 2025?
Answer: The Child Tax Credit for tax year 2025 is $2,000 per qualifying child under 17. The credit phases out at $200,000 of modified adjusted gross income for single filers and $400,000 for married filing jointly. Up to $1,700 of the credit is refundable in 2025 as the Additional Child Tax Credit (ACTC)
Q4. What is the alternative minimum tax (AMT)?
Answer: The AMT is a parallel tax system designed to ensure that high-income taxpayers pay at least a minimum amount of tax. AMT is calculated by adding back certain deductions and adjustments to regular taxable income and applying AMT tax rates (26% on the first $239,100 of AMT taxable income in 2025, 28% above). The AMT exemption is $85,700 single / $133,300 MFJ in 2025
Q5. What is the QBI deduction?
Answer: The Qualified Business Income (QBI) deduction, Section 199A, allows eligible self-employed individuals and pass-through business owners to deduct up to 20% of their qualified business income on their personal tax return. The deduction is subject to taxable income thresholds ($241,950 single, $483,900 MFJ in 2025) and limitations based on business type (specified service trade or business) and W-2 wages paid
Q6. What is the difference between an S corporation and a C corporation?
Answer: An S corporation is a pass-through entity; income, deductions, and credits flow to shareholders' personal tax returns via Schedule K-1. C corporations are separate taxable entities; the corporation pays corporate income tax, and shareholders pay tax again on dividends (double taxation). S corporations have a 100-shareholder limit and one class of stock; C corporations have no such limits
Q7. What is depreciation?
Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. The Modified Accelerated Cost Recovery System (MACRS) is the current US tax depreciation system. Most equipment is depreciated over 5 or 7 years; real property over 27.5 or 39 years; land is not depreciable. Section 179 allows immediate expensing of qualifying property up to $1.25 million in 2025
Q8. What is Form 2848?
Answer: Form 2848 is the Power of Attorney and Declaration of Representative. It authorizes a qualified individual (an enrolled agent, CPA, or attorney) to represent a taxpayer before the IRS. The taxpayer must sign the form, and the representative must be eligible to practice
Q9. What is the difference between an audit and an examination?
Answer: An examination and an audit are the same thing. The IRS uses the term 'examination' to describe the review of a tax return to determine its accuracy. Examinations can be conducted by mail (correspondence audit), in person at an IRS office (office audit), or in person at the taxpayer's place of business (field audit)
Q10. What is the IRS appeals process?
Answer: If a taxpayer disagrees with the proposed adjustments from an examination, the taxpayer may request a conference with the IRS Office of Appeals. Appeals officers are independent of the examining agent. The taxpayer has 30 days from the date of the '30-day letter' to request an appeal. If appeals does not resolve the dispute, the taxpayer may petition the US Tax Court
Q11. What is the accuracy-related penalty under IRC Section 6662?
Answer: The accuracy-related penalty is 20% of the underpayment attributable to negligence, substantial understatement of tax (greater than the greater of 10% of correct tax or $5,000), or substantial valuation misstatement. The penalty is increased to 40% for gross valuation misstatement or undisclosed foreign financial asset understatement
Q12. What is the difference between a lien and a levy?
Answer: A federal tax lien is a legal claim against the taxpayer's property (real, personal, and financial) when the taxpayer neglects or refuses to pay assessed tax. A levy is an actual seizure of the taxpayer's property to satisfy the tax debt. A levy may be served on wages, bank accounts, or other property
Q13. What is an installment agreement?
Answer: An installment agreement is a payment plan with the IRS to pay back taxes over time. The IRS allows installment agreements for amounts up to $50,000 with monthly payments, for up to 72 months. A user fee applies ($31 to $225 depending on payment method and income). Interest and penalties continue to accrue on the unpaid balance
Q14. What is Circular 230?
Answer: Circular 230 (Title 31, Code of Federal Regulations, Part 10) is the Treasury Department's regulations governing the practice of tax professionals before the IRS. Circular 230 sets standards of conduct, advertising rules, and sanctions for enrolled agents, CPAs, attorneys, and other tax practitioners. Violations may result in censure, suspension, or disbarment from IRS practice
Q15. What is the difference between a return preparer and an unenrolled preparer?
Answer:
A return preparer is anyone who prepares a tax return for compensation. An unenrolled preparer is a return preparer who is not an enrolled agent, CPA, or attorney. Unenrolled preparers may prepare returns but may not represent taxpayers before the IRS (except for returns they prepared). Enrolled agents, CPAs, and attorneys have unlimited representation rights (Internal Revenue Code Section 6103, 2026).

Eligibility and application steps

Eligibility: There are no education or experience requirements to take the SEE. Anyone may sit for the exam (Internal Revenue Service, 2026).
Apply: Create an IRS online account and pay the exam fee to receive an Authorization to Test (ATT).
Schedule: Schedule each part at a Prometric test center.
Pass all three parts: Within a 2-year rolling window.
Apply for enrollment: Submit Form 23 (Application for Enrollment to Practice Before the IRS) and pass a background check.
Pay enrollment fee: $140 enrollment fee (one-time, plus subsequent renewal fees every 3 years).
Annual renewal: Renew enrollment every 3 years; complete 72 hours CE with minimum 16 hours per year including 2 hours ethics.

EA vs other tax credentials

Credential	Issuing body	Exam parts	Representation rights
Enrolled Agent (EA)	IRS	3 parts (SEE)	Unlimited — all IRS matters
Certified Public Accountant (CPA)	State Board of Accountancy	4 parts (Uniform CPA Exam)	Unlimited — IRS and state tax matters
Tax Attorney	State Bar	State bar exam	Unlimited — all tax matters, including Tax Court
Annual Filing Season Program (AFSP)	IRS	Annual renewal	Limited — only for returns prepared

Source: Internal Revenue Service and state Board of Accountancy (2026).

Resources and next steps

Register for the SEE through the IRS online account. The IRS publishes free study outlines and test specifications on the IRS website. Approved third-party providers offer study guides and practice tests. Most candidates require 60 to 100 hours of study per part to pass on the first attempt. The National Association of Enrolled Agents (NAEA) provides continuing education and professional development resources for new and established EAs (Internal Revenue Service, 2026).

Enrolled Agent Exam 2026 IRS SEE Complete Guide

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