Short answer
Each of the three parts has 100 multiple-choice questions, with 3.5 hours per part.
EA Exam Parts
| Part | Covers |
|---|---|
| Part 1 — Individuals | Filing status, income, deductions, credits, retirement, gift and estate basics |
| Part 2 — Businesses | Sole proprietors, partnerships, corporations, S corporations, trusts, depreciation, payroll |
| Part 3 — Representation, Practices & Procedures | Circular 230, Forms 2848 and 8821, examinations, collections, appeals, penalties |
Questions are based on tax law in effect as of the prior December 31.
USA Enrolled Agent Exam: Quick Facts
- Administered for
- IRS (delivered by PSI from July 2026)
- Parts
- 3 (take in any order)
- Questions per part
- 100 multiple-choice
- Time per part
- 3.5 hours
- Fee (2026)
- About $350 per part
- Carryover window
- 2 years
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