How the EA examination works
The Special Enrollment Examination (SEE) is one path to enrollment as an Enrolled Agent with authority to practice before the IRS.
Current exam format
PSI Services became the examination provider in 2026. Each part contains 100 questions (85 scored and 15 experimental unscored questions). Candidates receive 3.5 hours of exam time per part.
Three sections
- Part 1 — Individuals: filing status, individual income, deductions and credits, taxation, advising and specialized filings.
- Part 2 — Businesses: business entities, business tax returns, accounting and specialized taxpayers.
- Part 3 — Representation, Practices and Procedures: Circular 230, IRS authorization, controversy work and e-filing rules.
2026–2027 testing cycle
The IRS states that the domestic testing window runs from July 1, 2026 through February 28, 2027. Questions generally reflect tax law through December 31, 2025 and refer to calendar year 2025 unless otherwise stated.
Check the current IRS SEE FAQ and PSI Candidate Information Bulletin for dates, fees, format and content changes.
How to practice effectively
- Identify which federal tax rule the question asks you to apply.
- Check every relevant fact before selecting a choice.
- Review the explanations for all four choices, especially tempting incorrect ones.
- Complete targeted follow-ups and revisit weak topics on new scenarios.
- Rehearse timing before booking each exam part.
AcademyTaxPro is independent and not endorsed by IRS or PSI. Our full course is not yet on sale; course completion will not guarantee a pass.