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
Format by part
| Part | Scored / total Qs | Domains |
|---|---|---|
| 85 / 100 | Preliminary Work and Taxpayer Data, Income and Assets, Deductions and Credits, Taxation, Advising the Individual Taxpayer, Specialized Returns for Individuals | |
| 85 / 100 | Business Entities and Considerations, Business Tax Preparation, Specialized Returns and Taxpayers | |
| 85 / 100 | Practices and Procedures, Representation before the IRS, Specific Areas of Representation, Filing Process |
What changed for 2026-27
- New vendor: PSI. The SEE moved from Prometric to PSI; you schedule and pay on the PSI site or by phone (844-645-2218). See scheduling.
- New score scale. Scores now run 200-800 with 500 to pass. Older guides cite the Prometric-era 40-130 scale with 105 to pass. See passing score.
- Later window. Domestic testing runs July 1, 2026 to Feb. 28, 2027 (the usual start is May 1). International testing is remote-only and delayed. See dates.
- Fee: $317 per part (Federal Register, April 20, 2026). See cost.
- Law tested: the Code as amended through Dec. 31, 2025, which includes the One, Big, Beautiful Bill’s 2025 changes.
From zero to enrolled
- Get a PTIN
Required before you schedule. See how to become an EA.
- Schedule each part with PSI
Pay $317 per part; test center or remote.
- Pass all three parts within 3 years
Each passed part carries over for 3 years from its pass date.
- Apply on Form 23 within 1 year
$140 fee and a suitability check. See Form 23.
Exam details
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....
All 3 parts, 900 questions, $149 once
Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.
Frequently asked questions
Is the EA exam open book?
No. It is closed book; notes, phones and devices are prohibited, including during breaks. A calculator is provided at the test center.
Can I take the parts in any order?
Yes, in any order and on different days.
How many times can I take each part?
Up to four times per testing window.
Do I need a degree or experience?
No education or experience requirement applies to the exam route. You need a PTIN, then pass all three parts and a suitability check.
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 - Become an enrolled agent (accessed 2026-09-23)
- IRS Publication 5279 - How do I become an enrolled agent? (Rev. 6-2026) (accessed 2026-09-23)