Enrolled Agent Exam Guides

Plain-English guides to the IRS Enrolled Agent exam (SEE) and the path to enrollment, each with its sources and an as-at date. Then take a free practice exam to see where you stand.

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. Exam format, fees and policies are set by the IRS and PSI and can change; confirm the current details before you book.

• Enrolled Agent Exam Guide (2026-27): SEE Format, Parts and ScoringHow the SEE works under PSI: three parts of 100 questions in 3.5 hours, the domains and weights, the 200-800 scale with 500 to pass, and tax year 2025 law.
• Enrolled Agent Exam Passing Score: 500 on the New 200-800 ScaleSince PSI took over in March 2026 the SEE is scored 200-800 with 500 to pass. What the score report shows, and why the old 105 figure is out of date.
• How Much Does the Enrolled Agent Exam Cost? (2026)US$317 per SEE part ($66 IRS user fee plus $251 to PSI), the $140 Form 23 enrollment fee, retake costs and the PTIN, as at October 2026.
• How to Become an Enrolled Agent: Step by StepThe path to enrollment: get a PTIN, pass all three SEE parts within 3 years, apply on Form 23, pass the suitability check, then keep up 72 hours of CE.
• SEE Part 1 (Individuals): What Is Tested and How to PreparePart 1 covers individual tax for 2025: taxpayer data, income and assets, deductions and credits, taxation, advising, and estate, gift and foreign reporting.
• SEE Part 2 (Businesses): What Is Tested and How to PreparePart 2 covers business entities, tax preparation and specialized returns: partnerships, C and S corporations, depreciation, payroll, trusts and exempt groups.
• SEE Part 3 (Representation): What Is Tested and How to PreparePart 3 covers Circular 230, powers of attorney, exams, appeals, collection and e-file. Why many find it the most passable part, and where they slip.
• Scheduling the EA Exam with PSI: Window, Retakes and CarryoverThe 2026-27 window (1 Jul 2026 to 28 Feb 2027), test centers or remote proctoring, the 48-hour rescheduling rule, 4 attempts per part and the 3-year carryover.
• One Big Beautiful Bill Act Changes on the 2026-27 EA ExamThe SEE tests law through 31 Dec 2025, so the 2025 OBBBA changes are in scope: standard deduction, SALT cap, $2,200 CTC, Schedule 1-A, section 179 and bonus.
• Enrolled Agent Exam Pass Rates: What Is KnownThe IRS publishes no SEE pass rates, and none exist yet for the PSI-built exams. What the old Prometric charts showed and what that means for your plan.
• Which EA Exam Part Should You Take First?Parts can be taken in any order. How to choose based on your background, the 3-year carryover and the 2025 tax law that Parts 1 and 2 test.
• How to Pass the Enrolled Agent Exam: A Study Plan That WorksStudy by domain weight, drill applied and calculation questions, rehearse the three-section 3.5-hour format, and book when practice exams sit well above 70%.
• Enrolled Agent Exam Questions PDF and Past Papers: An Honest AnswerThere are no real SEE past papers to download: the exam is confidential. What the IRS does publish, and where to practice with original questions instead.