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Enrolled Agent ReadyStudyingPart 1
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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and Procedures750+ original questions for all three SEE parts, written for 2025 tax law and the One Big Beautiful Bill Act. Full 100-question practice exams in PSI's three-section format, timed at 3 hours 30 min, and a worked answer with its Code, regulation or publication citation on every question.
Free to start · No card required · 32 topics across all three parts · passes from US$49, one-time
Not affiliated with or endorsed by the IRS or PSI.
Each SEE part at a glance
Updated for the PSI exam and 2025 law. Some prep sites still quote the old Prometric pass mark of 105 and 2024 figures. Every question here is written for tax year 2025, including the One Big Beautiful Bill Act, and every answer shows its source. What changed for 2025
Many SEE questions apply the rules to a taxpayer's facts and figures. So does our bank.
Dana is single and pays all the costs of her own home. Her widowed mother lives all year in a nursing home, and Dana pays more than half of that cost. Her mother's only income is $4,100 of interest. What is Dana's best 2025 filing status?
Step 1
Work through 32 topics organized by the official SEE domains for each part. Every answer is graded instantly with a worked explanation and its source.
Step 2
Your mistakes come back for review, and study notes give you the rule, the trap and the takeaway for each topic.
Step 3
100 questions in 3 hours 30 min, three sections that lock, weighted like the real part. Book the real thing when you score well above our 70% benchmark.
Written from the Code, regulations, Circular 230 and 2025 IRS publications. Never copied.
Every explanation names the rule (for example IRC 24 or 31 CFR 10.27) and shows the tax year.
100 questions per part, 3 hours 30 min, three locked sections, weighted by domain.
Phase-outs, basis, depreciation and penalties, with distractors built from the mistakes people make.
One per topic: the rule, the exam trap and a takeaway you can remember.
Missed questions return until you get them right, with topic-level readiness scores.
Passes from US$49 for a month. The 3-month pass at US$99 covers one or two parts, including a retake if you need one. No auto-renewal.
The Special Enrollment Examination (SEE) is the IRS's three-part exam for enrolled agents. Since March 2026 PSI delivers it: each part has 100 multiple-choice questions (85 scored) in 3 hours 30 min, scored 200-800 with 500 to pass (PSI bulletin and IRS FAQ, as at 12 Oct 2026).
The window from 1 Jul 2026 to 28 Feb 2027 tests law as amended through 31 Dec 2025: tax year 2025, including the One Big Beautiful Bill Act changes that apply to 2025. Every question here shows its tax year.
No. Every question is original, written from the Internal Revenue Code, Treasury regulations, Circular 230 and 2025 IRS publications. Real SEE questions are confidential; we never copy them or the IRS sample items.
No. Enrolled Agent Ready is an independent study aid. It is not affiliated with, approved by or endorsed by the Internal Revenue Service (IRS), the US Department of the Treasury or PSI Services LLC. All practice questions are original; they are not real or past exam questions. The IRS does not approve or recommend exam prep providers.
Part 1: Individuals: Preliminary Work and Taxpayer Data 14, Income and Assets 17, Deductions and Credits 17, Taxation 15, Advising the Individual Taxpayer 11, Specialized Returns for Individuals 11. Part 2: Businesses: Business Entities and Considerations 30, Business Tax Preparation 37, Specialized Returns and Taxpayers 18. Part 3: Representation: Practices and Procedures 26, Representation before the IRS 25, Specific Areas of Representation 20, Filing Process 14 (scored questions out of 85). Our full practice exams draw questions in the same proportions.
A free account with the first 15 questions in every topic (480 in all), worked explanations with sources, the free practice exam, study note previews and progress tracking. A pass unlocks every question in all three parts, the full 100-question practice exams and every study note.
Source: PSI Candidate Information Bulletin (rev. 28 Aug 2026) and IRS EA FAQ, as at 12 Oct 2026. Tests tax law through 31 Dec 2025.
Enrolled Agent Ready is an independent study aid. It is not affiliated with, approved by or endorsed by the Internal Revenue Service (IRS), the US Department of the Treasury or PSI Services LLC. All practice questions are original; they are not real or past exam questions.