Fazlur Rahman
The Enrolled Agent (EA) exam (Special Enrollment Examination, SEE) is a three-part IRS exam for the EA credential — the highest tax credential the IRS awards, with unlimited practice rights before the IRS. Each part has 100 scored questions, 3.5 hours, 70% pass mark, and costs $213.12. Candidates must pass all three parts within a 2-year rolling window. CE requirement: 72 hours per 3-year cycle (Internal Revenue Service, 2026).
Data last verified September 2026 from the Internal Revenue Service (IRS) and Circular 230.
Exam format by part
| 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 |
Source: Internal Revenue Service, Special Enrollment Examination (2026).
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).
All questions and answers below are drawn from the Internal Revenue Service 2025 official reference; the single citation covers every Q&A pair in this section.
- 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 atto
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).
