ExamFinch.com My Study

Article

FREE EA Exam Guide 2026: Pass the Enrolled Agent SEE (PSI)

Practice this exam

Key Facts

  • PSI Services replaced Prometric as the EA SEE testing vendor effective March 1, 2026 (IRS).
  • The EA exam has 3 parts: Individuals, Businesses, and Representation, Practices & Procedures (IRS).
  • Each SEE part has 100 questions: 85 scored plus 15 unscored experimental questions (IRS).
  • EA SEE scores are scaled from 200 to 800, and you need 500 to pass each part (IRS).
  • The SEE fee is $317 per part for 2026-2027, about $951 for all three parts (IRS/PSI).
  • Each EA SEE part allows 3.5 hours of testing time, about 4 hours of total seat time (IRS).
  • The 2026-2027 EA testing window runs July 1, 2026 to February 28, 2027 (IRS).
  • A valid PTIN is required to take the SEE; the 2026 PTIN fee is $18.75 (IRS).
  • After passing, file Form 23 with a $140 fee within one year to become an Enrolled Agent (IRS).
  • Passed SEE parts stay valid for 3 years; all three must be passed within that window (IRS).

EA exam-year baseline: The 2026–2027 SEE uses Tax Year 2025 and federal tax law through December 31, 2025. Unless a question names a different year, current year means 2025. Use 2025 amounts, including OBBBA changes effective in 2025; distinguish later effective dates. IRS policy .

Enrolled Agent (EA) Exam Overview

The Enrolled Agent (EA) credential is the highest designation the IRS awards to tax professionals. EAs have unlimited rights to represent any taxpayer, on any tax matter, before any IRS office. The exam is officially the Special Enrollment Examination (SEE) , and it has three separate parts you pass one at a time.

Big 2026 change: effective March 1, 2026 , the SEE is no longer developed or delivered by Prometric. The IRS selected PSI Services as the new testing vendor. With PSI, U.S. candidates can test at a PSI test center or by remote online proctoring at no extra charge; international candidates test remotely only. Scheduling opened May 1, 2026 , and the testing window runs July 1, 2026 - February 28, 2027 (international testing remains delayed; no new start date has been announced as of October 11, 2026).

EA Exam Format at a Glance (2026-2027)

  • Component Detail
  • Testing vendor PSI Services (replaced Prometric on March 1, 2026)
  • Parts 3 - Part 1 Individuals, Part 2 Businesses, Part 3 Representation, Practices & Procedures
  • Questions per part 100 multiple-choice (85 scored + 15 unscored experimental)
  • Time per part 3.5 hours (about 4 hours seat time with tutorial, survey, two 10-minute breaks)
  • Scoring Scaled score 200-800 ; 500 to pass each part
  • Fee $317 per part (about $951 for all three), paid at scheduling
  • Delivery PSI test center or remote online proctoring (U.S.)
  • Eligibility Valid PTIN; no degree or experience required
  • Carryover Passed parts stay valid 3 years; pass all three within that window

The old facts you may still see online - $206 or $267 per part, a "105 / ~70% passing score" on a 40-130 scale, or Prometric delivery - are outdated . For 2026-2027 the fee is $317 , scoring is 200-800 with 500 to pass , and delivery is PSI .