The 2026-27 SEE at a glance
Fee
$317 per part
Federal Register doc. 2026-07681
Questions
100 per part
85 scored + 15 unscored
Time
3.5 hours
4 hours seat time
Passing score
500
scaled, 200-800
Window
Jul 1, 2026 - Feb 28, 2027
U.S. domestic
Tax law tested
Through Dec 31, 2025
"current year" = 2025
The three parts
| Part | Covers | Domains | Free test |
|---|---|---|---|
| Individuals | 6 domains (14-17 Qs each) | ||
| Businesses | 3 domains (18-37 Qs each) | ||
| Representation, Practices and Procedures | 4 domains (14-26 Qs each) |
Why EnrolledAgentKit
- One price for all three parts. $149 once, versus $499-$799 for the big review courses (see our price comparison).
- Weighted like the real exam. 300 original questions per part, allocated by the IRS domain question counts.
- Tested law, not this year’s law. The 2026-27 exam tests the Code as amended through Dec. 31, 2025, including the One, Big, Beautiful Bill changes for 2025. Our questions use 2025 figures.
- Every rule cited. Explanations point to the IRC section, Circular 230 paragraph or IRS publication.
- Free extension until you pass. 12 months of access, extended free if you have not passed all three parts (terms).
Try 10 free Part 3 questions
EA Part 3 (Representation, Practices and Procedures) practice questions
Under Circular 230, which individuals have unlimited rights to practice before the IRS?
Start with a part
EA exam Part 1: IndividualsEA exam Part 1 (Individuals): the 2026-27 IRS domains and question counts, what each tests, study order, 2025...EA exam Part 2: BusinessesEA exam Part 2 (Businesses): the 2026-27 IRS domains and question counts, what each tests, study order, 2025 numbers...EA exam Part 3: Representation, Practices and ProceduresEA exam Part 3 (Representation, Practices and Procedures): the 2026-27 IRS domains and question counts, what each...
High-yield topics
Alternative minimum tax (AMT)Alternative minimum tax (AMT) for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 11 original...Audits, the 30-day letter, appeals and the 90-day letterAudits, the 30-day letter, appeals and the 90-day letter for the EA exam (SEE Part 3): 2025 rules, a worked example,...Basis: purchased, gifted and inherited propertyBasis: purchased, gifted and inherited property for the EA exam (SEE Part 1): 2025 rules, a worked example, exam...Capital gains, losses and home salesCapital gains, losses and home sales for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 12...Child tax credit and credit for other dependentsChild tax credit and credit for other dependents for the EA exam (SEE Part 1): 2025 rules, a worked example, exam...Circular 230Circular 230 for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and 23 original practice...Collection due process (CDP), liens and leviesCollection due process (CDP), liens and levies for the EA exam (SEE Part 3): 2025 rules, a worked example, exam...Sections 1231, 1245 and 1250 (depreciation recapture)Sections 1231, 1245 and 1250 (depreciation recapture) for the EA exam (SEE Part 2): 2025 rules, a worked example,...E-file (EFIN, ERO, Form 8879) and preparer penaltiesE-file (EFIN, ERO, Form 8879) and preparer penalties for the EA exam (SEE Part 3): 2025 rules, a worked example,...Earned income tax credit (EITC)Earned income tax credit (EITC) for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 11...Estate and gift taxEstate and gift tax for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 17 original practice...FBAR and Form 8938FBAR and Form 8938 for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 13 original practice...
The exam, explained
The enrolled agent exam (SEE), explainedThe enrolled agent exam (Special Enrollment Examination) for 2026-27: three parts, $317 each, 100 questions, scaled...How much the EA exam costsThe EA exam costs $317 per part ($951 for all three) in 2026-27, plus Form 23 ($140), retakes and prep. Every fee...EA exam dates and testing windowEA exam dates: the 2026-27 domestic testing window runs July 1, 2026 to Feb. 28, 2027. March-April blackout,...EA exam pass ratesEA exam pass rates for 2024-25: about 58% for Part 1, 71% for Part 2 and 70% for Part 3 (third-party compiled). What...EA exam passing scoreThe EA exam passing score is a scaled 500 on a 200-800 scale (2026-27, PSI). How scaling works, what failing reports...Taking the EA exam onlineYou can take the EA exam online with PSI remote proctoring in 2026-27. Room, computer, ID and water rules, and what...Retakes and credit carryoverEA exam retakes: up to 4 attempts per part per testing window, $317 each, and passed parts carry over for 3 years...Scheduling the EA exam with PSISchedule the EA exam with PSI: get a PTIN, create a PSI profile, pick test center or remote, pay $317 per part....
Pricing
One price
All 3 parts
$149
one-time
- 900 original questions (300 per part)
- Weighted to the IRS SEE content specs
- Explanations citing the IRC / Circular 230 / IRS pubs
- Study plan + readiness check
- Free extension until you pass
Frequently asked questions
How many parts is the enrolled agent exam?
Three: Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices and Procedures. Each has 100 questions (85 scored) and a 3.5-hour limit, and you can take them in any order.
How much does the EA exam cost?
$317 per part, paid to PSI when you schedule, so $951 for all three parts if you pass each on the first try. See EA exam cost.
What score do I need to pass?
A scaled score of 500 on a 200-800 scale. Failing candidates see their score; passing candidates see only “pass”. See passing score.
Is EnrolledAgentKit affiliated with the IRS?
No. We are an independent prep provider. The IRS and PSI do not endorse any review course.
Sources
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- Federal Register - Special Enrollment Examination user fee ($317), doc. 2026-07681 (Apr 20, 2026) (accessed 2026-09-23)
- IRS - SEE Part 1 content specifications (Individuals) (accessed 2026-09-23)
- IRS - SEE Part 2 content specifications (Businesses) (accessed 2026-09-23)
- IRS - SEE Part 3 content specifications (Representation, Practices and Procedures) (accessed 2026-09-23)