When can I take the Enrolled Agent exam?

There are no fixed dates. U.S. candidates book each part with PSI on any open slot in the current window, 1 Jul 2026 to 28 Feb 2027. Normally there is no testing in March and April while the exam is updated; the next window is expected to open in May 2027.

How much does each part cost?

US$317 per part, paid to PSI when you schedule (as at 12 Oct 2026). It is non-refundable; cancel or reschedule at least 48 hours ahead to keep it.

How many times can I retake a part?

Up to 4 attempts per part in each testing window. After a failed attempt, wait 24 hours before scheduling that part again.

How long do passed parts count?

3 years from the date you pass each part. Pass the others within that time, then apply on Form 23 within 1 year of passing the last part.

Exam booking

Enrolled Agent exam: dates, booking and retakes

There is no exam calendar to wait for. You choose when to sit each part, any time in the window from 1 Jul 2026 to 28 Feb 2027. Book when your practice scores say you are ready. Facts checked 12 Oct 2026.

Each part

100 multiple-choice questions (85 scored, 15 unscored experimental items) in 3 hours 30 min, in three sections that lock once confirmed, with two optional 10-minute breaks. Scored 200-800; 500 passes. The current window tests law as amended through 31 Dec 2025.

See the content outline for every domain and weight.

How to book

Get or renew your PTIN; PSI will not schedule you without one.
Create an account and schedule at psigov.us or by phone, at least 24 hours ahead.
Choose a PSI test center or remote online proctoring (only if you are physically in the United States).
Pay US$317 by card. Reschedule or cancel at least 48 hours before to keep the fee.

After the exam

A pass or fail message appears on screen and PSI emails a score report. A pass shows no score; a fail shows a scaled score below 500 and diagnostics. Once all three parts are passed, apply on Form 23 (US$140) within 1 year.

International candidates

International testing is remote-only and currently delayed with no new start date (IRS, as at 12 Oct 2026). Check the IRS page before planning.

Frequently asked

When can I take the Enrolled Agent exam?: There are no fixed dates. U.S. candidates book each part with PSI on any open slot in the current window, 1 Jul 2026 to 28 Feb 2027. Normally there is no testing in March and April while the exam is updated; the next window is expected to open in May 2027.
How much does each part cost?: US$317 per part, paid to PSI when you schedule (as at 12 Oct 2026). It is non-refundable; cancel or reschedule at least 48 hours ahead to keep it.
How many times can I retake a part?: Up to 4 attempts per part in each testing window. After a failed attempt, wait 24 hours before scheduling that part again.
How long do passed parts count?: 3 years from the date you pass each part. Pass the others within that time, then apply on Form 23 within 1 year of passing the last part.

Confirm current rules with the Internal Revenue Service and PSI before booking. Not affiliated with or endorsed by the IRS or PSI.