The enrolled agent exam (EA exam), officially the IRS Special Enrollment Examination (SEE), is how you become an Enrolled Agent: a federally licensed tax practitioner with unlimited rights to represent taxpayers before the IRS.
Here’s how the three parts work, what changed in 2026, and how to prepare. Then try the free enrolled agent practice test.
Key takeaways
- Three parts: Individuals, Businesses, and Representation, Practices & Procedures.
- Each part has 100 questions and a 3.5-hour time limit.
- In 2026, testing moved to PSI and runs from July 1, 2026 to February 28, 2027.
- You have 2 years from passing your first part to pass the other two.
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
What Is the Enrolled Agent Exam?
Enrolled agents prepare returns and represent clients in audits, collections and appeals. Unlike CPAs and attorneys, EAs are licensed by the federal government, and their rights apply in every state. No degree is required. You need a PTIN, you must pass all three SEE parts, and you must pass a tax compliance check.
More on What Is the Enrolled Agent Exam →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.
More on EA Exam Parts →EA Exam 2026 Changes: PSI and New Fees
For the 2026–2027 testing cycle, the IRS moved exam delivery from Prometric to PSI. Testing began July 1, 2026 and runs through February 28, 2027 for domestic candidates. The fee is about $350 per part. Each part can be attempted up to four times per testing window.
More on EA Exam 2026 Changes: PSI and New Fees →How to Pass the Enrolled Agent Exam
- Plan about 40–80 hours per part, depending on your tax experience.
- Many candidates start with Part 1 (individuals), which builds a base for Part 2.
- Part 3 is procedural. Memorize the forms, deadlines and Circular 230 rules.
- Practice with the IRS sample questions and our EA practice test.
Considering the CPA route instead? Compare with our CPA exam guide.
More on How to Pass the Enrolled Agent Exam →Free practice test
Ready to test yourself?
Choose your test length, practice with instant feedback or take it exam-style, and get your score with an explanation for every answer.
Go to the USA Enrolled Agent Exam practice test →USA Enrolled Agent Exam FAQs
What is the EA exam?
The EA exam is the IRS Special Enrollment Examination, a three-part test that qualifies you as an Enrolled Agent with unlimited practice rights before the IRS.
Full answer →How many questions are on the enrolled agent exam?
Each of the three parts has 100 multiple-choice questions, with 3.5 hours per part.
Full answer →How much does the enrolled agent exam cost in 2026?
About $350 per part, or roughly $1,050 for all three. Check the IRS and PSI for current fees.
Full answer →Who administers the EA exam in 2026?
PSI now delivers the SEE for the IRS. Testing for the new cycle began July 1, 2026.
Full answer →How long do I have to pass all three enrolled agent exam parts?
Two years from the date you pass your first part.
Full answer →Official sources
Disclaimer: This guide is for general information and is not financial, tax, insurance or investment advice. Exam details, fees, blueprints and product terms change. Confirm with the official organization or a licensed professional. Read our editorial policy.