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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 ProceduresThe SEE has three parts, each a separate 100-question exam. Here is how PSI's content outlines weight each domain, and how our 771 practice questions map to them.
| Questions | 100 four-option multiple-choice per part (85 scored, 15 unscored experimental items) |
|---|---|
| Time | 3 hours 30 min of testing; 3 sections (1-34, 35-67, 68-100) that lock once confirmed; two optional 10-minute breaks |
| Score | Scaled 200-800, 500 to pass. Pass reports show no score; fail reports show a scaled score and diagnostics |
| Law tested | IRC, regulations, forms and publications as amended through 31 Dec 2025 (tax year 2025) |
| Fee | US$317 per part |
| Window | 1 Jul 2026 to 28 Feb 2027 (U.S.); up to 4 attempts per part; passed parts carry over 3 years |
| Where | PSI test centers or remote online proctoring in the United States |
Source: PSI Candidate Information Bulletin (revised 28 Aug 2026), PSI content outlines ECO 1-3 and the IRS EA FAQ, as at 12 Oct 2026. The IRS and PSI set the format and can change it; check before you book. 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.
Individual taxation for tax year 2025: taxpayer data and filing status, income and assets, deductions and credits, taxation, advising the individual taxpayer, and specialized returns such as gift tax.
Business taxation for tax year 2025: sole proprietors, partnerships, C and S corporations, depreciation and business deductions, employment taxes, trusts, estates and exempt organizations.
Practice before the IRS: Circular 230, authorizations and representation, penalties and interest, examinations, appeals, collection, and the filing process.
Practice by topic with instant worked explanations, then sit full practice exams weighted like the real part.
Drill exam-style questions by topic with instant worked answers, then sit full timed mock exams when you're ready. 750+ original questions across every outline topic — no card needed to start.