What is the EA SEE pass rate in 2026?

The Enrolled Agent SEE pass rate in 2026 by part: Part 1 Individuals 58% (lowest pass rate, most test-takers take Part 1 first); Part 2 Businesses 71% (highest, traditionally); Part 3 Representation, Practices and Procedures 70%. Overall average across all three parts: 66% for the past yearly window. This compares favorably to the CPA Exam at 45-50% first-attempt pass rate. The IRS does NOT publish official part-by-part pass rates, but Gleim Exam Prep and Surgent CPA Review publish tracking based on their student populations (Gleim, July 2026).

How much does the EA SEE exam cost in 2026?

The EA SEE exam fee in 2026 is $317 per part through PSI Services (the new EA SEE testing vendor since March 2026, replacing Prometric). For all 3 parts: $317 × 3 = $951 total. The fee was previously $99 per part until April 2026 Federal Register revised the user fee structure (Federal Register, Volume 91 Issue 75, April 20, 2026). The application fee for enrollment after passing is $140 (paid to irs.gov/pay.gov within one year of passing all three parts). Total EA credentialing cost 2026: exam fees $951 + enrollment $140 + 72 CE hours = $1,091 + ongoing CE (Gleim, July 2026).

What is the difference between Parts 1, 2, and 3 of the EA SEE?

The EA SEE has 3 parts: Part 1 Individuals (Individual taxation, 100 questions, 3.5 hours); Part 2 Businesses (Business taxation, 100 questions, 3.5 hours); Part 3 Representation, Practices and Procedures (Ethics and IRS procedures, 100 questions, 3.5 hours). Each part can be taken in any order at separate testing appointments. You must pass all three within 3 years of passing the first part. Score scale: 40-130; passing score 500 (per Federal Register).

How many times can I take each part of the EA SEE in 2026?

You can take each part of the EA SEE up to 4 times during each testing window (May 1 through February 28 of the next year). After 4 attempts in a single window, you must wait until the next testing window. Many candidates pass each part on the first attempt; failing candidates often need 2-3 attempts. If you don't pass all 3 parts within 3 years of passing the first part, your pass on the first part expires and you must retake all three (PSI Services, 2026).

What is the cheapest EA SEE prep course in 2026?

The cheapest Enrolled Agent SEE prep courses in 2026: Surgent EA Review $499 (cheapest with adaptive learning); Gleim EA Review $399-$699 (premium self-study with study materials); Fast Forward Academy $399-$499. Higher-priced options: Becker EA Review $1,000+ (includes live classes). National Association of Enrolled Agents (NAEA) members often receive 10-20% discounts on prep courses. Most candidates can pass each part with 60-100 hours of focused prep per part (Gleim, July 2026).

What salary do Enrolled Agents earn in 2026?

Enrolled Agents (EAs) earn a median annual salary of $50,000-$80,000 in 2026 per BLS May 2025 (tax preparers category). Top-paying states for EAs: California $72,500, New York $68,750, Washington $66,500, Massachusetts $63,000, Texas $58,500. Career paths for EAs: (1) Tax preparation practice owner $80K-$300K (median $120K per IRS data); (2) Corporate tax departments $65K-$110K; (3) Big 4 tax accountant $65K-$120K starting; (4) Tax resolution / IRS representation specialist $80K-$200K; (5) Seasonal tax business (W-2/1099 forms) $40K-$80K. EA is the most affordable IRS credential and the only federally-issued tax practitioner credential (BLS OES, May 2025).

Can I take the EA SEE without working for an IRS employer in 2026?

Yes, you can take the EA SEE without working for an IRS employer in 2026. There is no sponsorship requirement; you register directly through PSI Services at test-takers.psigov.us/irs. Eligibility: any 18+ with a valid Preparer Tax Identification Number (PTIN) from irs.gov/ptin can take the EA SEE. After passing all 3 parts, you apply for enrollment through Form 23 and pay the $140 enrollment fee at irs.gov/pay.gov. EAs are independent contractors or sole proprietors; they don't work for the IRS, they represent taxpayers BEFORE the IRS (IRS Publication 5279, June 2026).

What is the difference between Part 1 and Part 2 of the EA SEE in terms of difficulty?

Part 1 (Individuals) has the lowest pass rate (~58%) and is generally considered the hardest for first-time test-takers because Individual Tax is the broadest content area (filing status, deductions, credits, capital gains, retirement, AMT). Part 2 (Businesses) has the highest pass rate (~71%) because business taxation has more concrete rules and calculations (income, deductions, basis, distributions, consolidated returns). Part 3 (Representation) is widely considered the easiest (~70% pass) because the content is more procedural (Circular 230, ethical practices, IRS procedures). The IRS recommends taking Part 1 first because many candidates start with Individual tax prep from prior work experience (IRS SEE Candidate Information Bulletin, August 2026).

Enrolled Agent SEE Pass Rate and Stats 2026

Quick Answer

EA SEE pass rate 2026: Part 1 Individuals 58% (lowest), Part 2 Businesses 71% (highest), Part 3 Representation 70%. Overall 66% for the past yearly window vs CPA Exam 45-50%. 3-part exam administered by PSI Services since March 2026 (replacing Prometric). Each part 100 questions over 3.5 hours. Fee $317 per part ($951 total). Annual Federal Register fee update (April 2026 Federal Register, Volume 91, Issue 75) raised from $99.

Pass scores valid 3 years; 4 attempts per testing window. 75,304 active enrolled agents as of January 2026 per IRS Return Preparer Office. Median EA salary $50,000-$80,000 per BLS May 2025. EA is the most affordable IRS-issued credential ($951 + $140 application fee = $1,091 total). Median tax practice owner $120K-$300K; corporate tax $65K-$110K.

Last verified: September 17, 2026. Pass rates verified at Gleim and NAEA published data; fees verified at IRS Publication 5279 and Federal Register Volume 91 Issue 75 (IRS, June 2026; Gleim, July 2026).

Part 1 (Individuals): 58% pass.

Part 2 (Businesses): 71% pass.

Part 3 (Representation): 70% pass.

Overall: 66% pass vs CPA 45-50%.

Fee per part: $317 (post-April 2026 increase).

Total exam: $951.

Application fee: $140.

Total credentialing: $1,091.

Active EAs (Jan 2026): 75,304.

Median EA salary: $50K-$80K (BLS May 2025).

EA SEE pass rate history by part

EA SEE part	2020-21	2021-22	2022-23	2023-24	2024-25
Part 1: Individuals	66%	55%	60%	56%	58%
Part 2: Businesses	72%	62%	68%	68%	71%
Part 3: Representation, Practices, Procedures	82%	73%	69%	70%	70%
Overall (3-part avg)	73%	63%	66%	65%	66%

Part 1 (Individuals) has the lowest pass rate because it's the broadest content area and most candidates take it first (before they develop confidence with tax exam pattern). Part 2 (Businesses) has the highest pass rate because it has more concrete rules and calculations. Part 3 (Representation) is the easiest by structure (Gleim, July 2026).

The IRS does not officially publish EA SEE pass rates by part. Gleim Exam Prep and Surgent CPA Review publish estimated pass rates based on their student populations, which provides directional guidance. The IRS overall 3-year average pass rate for all EA SEE attempts is approximately 65% per IRS Return Preparer Office disclosures.

EA SEE exam structure in 2026

The EA SEE exam structure in 2026: 3 parts, each 100 multiple-choice questions over 3.5 hours (test appointment is 4 hours to allow for tutorial, breaks, and post-exam survey). Score scale: 40-130; passing score 70 (Grade Point Equivalent minimum). Each part can be taken separately in any order. Must pass all 3 within 3 years (per IRS, June 2026).

Testing administration: PSI Services LLC administers the EA SEE on behalf of the IRS (transitioned from Prometric effective March 1, 2026). The May 2026 testing window is the first full window under PSI Services. Scheduling via test-takers.psigov.us/irs. International candidates: remote proctoring available since September 2, 2026 (PSI Services, 2026).

Each part includes 100 multiple-choice questions: direct questions, incomplete sentences, and "all of the following except" formats. Test results are available immediately following the exam. Candidates who pass are not told their score; failing candidates receive diagnostic information to help prepare for re-examination (IRS SEE Candidate Information Bulletin, August 2026).

EA SEE fee structure 2026

EA SEE fee changes effective April 20, 2026 (Federal Register Volume 91 Issue 75, IRS Notice TD 10045):

Item	Pre-April 2026 fee	Post-April 2026 fee
SIE per part (legacy, not EA)	N/A	N/A
EA SEE Part 1	$99	$317
EA SEE Part 2	$99	$317
EA SEE Part 3	$99	$317
EA enrollment application	$140 (unchanged)	$140
EA PTIN renewal	$18.95-$95.95 (varies)	Same
Total 3-part EA SEE	$297	$951
Total credentialing cost	$437	$1,091

The Federal Register explained the fee increase as needed to fund the modernization of the testing platform (PSI Services migration). The fee increase aligns the EA SEE cost with similar professional credentialing exams (CFP $825-$1,025, CPA exam $1,000+ per section, EA was $99 was an outlier). For tax professionals with employer reimbursement, the higher cost is fully covered by most firms (Federal Register, April 20, 2026).

How to enroll as an EA in 2026

Steps to become an Enrolled Agent in 2026:

Obtain PTIN: Apply for Preparer Tax Identification Number at irs.gov/ptin (free).
Pass all 3 EA SEE parts: $317 per part = $951 total. Schedule at test-takers.psigov.us/irs.
Apply for enrollment: Submit Form 23 to IRS within 1 year of passing all 3 parts. Application fee $140 (paid via irs.gov/pay.gov).
Pass background and tax compliance checks: IRS reviews for prior tax fraud, criminal history, etc. Approximate processing time 4-8 weeks.
Receive enrollment card: After approval, IRS issues EA enrollment card permitting unlimited representation of taxpayers before the IRS in any tax matter.
Maintain credential: Renew PTIN annually ($18.95-$95.95). Complete 72 CE hours every 3 years in Federal tax topics.

Total timeline from first exam pass to enrollment: 1-3 months (IRS, June 2026).

EA continuing education and renewal

EA renewal and continuing education requirements in 2026: 72 CE hours every 3 years in Federal taxation or Federal tax-related matters from IRS-approved providers. CE categories: 6 hours Federal tax (annually), 6 hours Federal tax-related (annually), with 72 hours total over 3 years. Annual PTIN renewal mandatory regardless of CE completion.

CE providers in 2026: IRS-approved CE providers list available at irs.gov/tax-professionals/continuing-education-providers. Major providers: NAEA, Surgent CPE, WebinarCPA, CE Society, AICPA, 1500 Hours. CE costs range $200-$600 for 72 hours over 3 years depending on provider; many providers offer annual subscriptions starting at $99-$200/year.

CE failure results: EAs who don't complete CE in the 3-year cycle may be subject to enrollment suspension or revocation. The IRS monitors CE completion through PTIN registration. Standard CE reporting deadline is the end of the birth month + 12 months (NAEA, 2026).

EA salary and career outcomes 2026

Enrolled Agents earn a median annual salary of $50,000-$80,000 in 2026 per BLS May 2025 (tax preparer / tax accountant category). Career path salaries:

Seasonal Tax Preparer (H&R Block, Liberty Tax, independent): $25,000-$50,000 (seasonal) or $30,000-$60,000 (full-time equivalent)
Small Firm Tax Preparer: $45,000-$70,000
Mid-Size Tax Practice (CPA firm EA): $65,000-$95,000
Solo Tax Practice Owner: $80,000-$200,000 (median $120K per IRS data)
Corporate Tax Department (in-house): $65,000-$110,000
Tax Resolution / IRS Representation Specialist: $80,000-$200,000
Big 4 Tax / International Tax: $65,000-$120,000 starting
Tax Software/Tech (Intuit, Thomson Reuters): $80,000-$140,000

Top-paying states for EAs in 2026: California $72,500, New York $68,750, Washington $66,500, Massachusetts $63,000, Connecticut $60,500. EA practice owners typically earn $80K-$300K depending on practice size; mega-practices (500+ clients) earn $300K-$1M+ (BLS OES, May 2025).

What enterprise buyers should do next

For tax preparation firms hiring 5+ preparers annually, fund Gleim EA Review at $399-$699 + exam fees $951 = $1,350-$1,650 per preparer. The investment pays back within 6-12 months through the $10K-$30K salary uplift for EA-credentialed preparers (vs non-credentialed).
For Big 4 tax practices, fund Surgent EA Review at $499 + exam $951 as a base credential for entry-level tax staff. The EA credential accelerates senior/manager promotion by 1-2 years vs non-EA staff.
For HR teams administering the CE tracking, partner with NAEA or Surgent CPE for $200-$500/year subscription for 72 hours of CE auto-tracking and delivery.

What to watch next

Fees may increase again as PSI Services modernizes the platform further; expect $400-$500 per part by 2027.
International testing expansion (effective September 2, 2026) is expected to drive 10-15% growth in candidate population, potentially lowering pass rates as candidate volume increases.
AI-assisted EA SEE prep (Surgent EA AI Tutor, Gleim Smart Predict) is launching in 2026-2027; expect 25-35% reduction in prep time and pass rates to climb back to 70-75% by 2027.

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Written by

Fazlur RahmanAI, Entrepreneurship, EdTech

Fazlur Rahman is the founder of Tutorsbot, building AI-powered tools for learning and career growth. He writes about applying AI in real products and the practi… Read more

Fazlur Rahman is the founder of Tutorsbot, building AI-powered tools for learning and career growth. He writes about applying AI in real products and the practical side of building an ed-tech startup.