Enrolled Agent Exam Guide (2026-27): SEE Format, Parts and Scoring
The Special Enrollment Examination (SEE) is the three-part IRS exam that qualifies you to become an enrolled agent: a tax practitioner with unlimited rights to represent taxpayers before the IRS. Since 1 March 2026 it is delivered by PSI, which replaced Prometric. For the window that runs from 1 Jul 2026 to 28 Feb 2027, it tests federal tax law as amended through 31 Dec 2025, so "the current year" in a question means 2025.
The format of each part
| Item | Detail |
|---|---|
| Questions | 100 four-option multiple-choice items per part |
| Scored | 85; the other 15 are unscored experimental items you cannot identify |
| Time | 3 hours 30 minutes of testing in a 4-hour appointment |
| Sections | Three: questions 1-34, 35-67 and 68-100. Once you confirm a section complete, you cannot go back to it |
| Breaks | Two optional 10-minute breaks between sections; the exam clock stops |
| Scale | Scaled score 200-800, 500 to pass |
| Fee | US$317 per part |
| Calculator | On-screen calculator provided; personal calculators not allowed |
The three parts and their domains
| Part 1: Individuals | Scored questions | Share |
|---|---|---|
| Preliminary Work and Taxpayer Data | 14 | 16.5% |
| Income and Assets | 17 | 20% |
| Deductions and Credits | 17 | 20% |
| Taxation | 15 | 17.6% |
| Advising the Individual Taxpayer | 11 | 12.9% |
| Specialized Returns for Individuals | 11 | 12.9% |
| Part 2: Businesses | Scored questions | Share |
|---|---|---|
| Business Entities and Considerations | 30 | 35.3% |
| Business Tax Preparation | 37 | 43.5% |
| Specialized Returns and Taxpayers | 18 | 21.2% |
| Part 3: Representation, Practices and Procedures | Scored questions | Share |
|---|---|---|
| Practices and Procedures | 26 | 30.6% |
| Representation before the IRS | 25 | 29.4% |
| Specific Areas of Representation | 20 | 23.5% |
| Filing Process | 14 | 16.5% |
What the questions look like
PSI's bulletin lists three formats: direct questions, incomplete sentences and "all of the following ... EXCEPT" items. In the IRS's published sample questions, about two thirds are direct questions, a third are incomplete sentences, and a quarter are short scenarios with names and figures. Many Part 1 and Part 2 items need arithmetic, which is why the screen has a calculator.
About practice questions
How to prepare
- Pick a part to start with: see which part first.
- Study each domain in proportion to its weight and learn the 2025 figures, including the One Big Beautiful Bill Act changes.
- Drill applied and calculation questions until they are automatic.
- Rehearse the real format: 100 questions, three locked sections, 3.5 hours. Our full practice exams do exactly that.
- Read how to pass for a week-by-week plan.
Frequently asked questions
How many questions are on each part of the EA exam?
100 multiple-choice questions, of which 85 are scored and 15 are unscored experimental items (PSI bulletin, as at 12 Oct 2026).
How long is each part?
3 hours 30 minutes of testing time in a 4-hour appointment, with two optional 10-minute breaks between the three sections.
What tax year does the 2026-27 exam test?
Tax law as amended through 31 December 2025, so questions about the current year mean 2025.
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