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EA Exam Moves to PSI 2026: Dates, Fees & Blackout (FREE Guide)

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Key Facts

  • PSI Services replaced Prometric as the IRS Enrolled Agent SEE administrator effective March 1, 2026, per the official IRS Enrolled Agent FAQ.
  • A 4-month EA exam testing blackout runs March 1 through June 30, 2026; the new PSI testing cycle opens July 1, 2026.
  • The 2026-2027 EA testing window is July 1, 2026 to February 28, 2027 for domestic candidates and international scheduling/testing remains delayed as of October 11, 2026.
  • The EA SEE fee is $317 per part for 2026, made up of a $66 IRS user fee plus a $251 PSI contractor fee, totaling $951 for three parts.
  • Each EA exam part has 100 questions (85 scored plus 15 experimental) and 3.5 hours of testing time, with two scheduled 10-minute breaks.
  • The EA exam is scored on a 200-800 scale with a passing score of 500; the three parts and content specifications are unchanged by the PSI switch.
  • EA passed-part credit lasts 3 years, and candidates may attempt each part up to 4 times per testing window.
  • Domestic EA parts expiring May 1 to June 30, 2026 get a 2-month carryover extension; international parts expiring after May 1, 2026 are extended until international testing resumes (IRS FAQ).
  • EA candidates reach PSI at 844-645-2218 (913-456-7498 international) for scheduling; the IRS Office of Enrollment takes inquiries through its online webform.
  • EA candidates schedule the SEE on PSI's portal at test-takers.psigov.us/irs, paying the $317 fee by credit card at the time of booking.

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 .

The Enrolled Agent Exam Switched Test Providers in 2026

The IRS selected PSI Services LLC as the new developer and administrator of the Special Enrollment Examination (SEE), replacing Prometric. The change took effect March 1, 2026. Because the new testing cycle does not open until July 1, 2026, the handover created a 4-month testing blackout (March 1 - June 30, 2026) - the longest gap in EA exam history - and every candidate needs to understand how it affects their plans.

Whether you are mid-study, planning to start, or sitting on a passed part waiting to finish, this guide covers everything you need to navigate the transition without losing momentum, with every figure verified against the IRS Enrolled Agent FAQ, the PSI Candidate Information Bulletin, and the April 2026 Federal Register user-fee rule.

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Complete Transition Timeline

  • Date Event
  • February 10, 2026 IRS announces PSI Services as the new SEE administrator
  • February 28, 2026 Last day to test at Prometric centers; existing appointments stay valid through this date
  • March 1, 2026 PSI officially takes over SEE development and delivery
  • March 1 - June 30, 2026 Testing blackout - NO EA exams administered by anyone
  • Spring 2026 Domestic scheduling opens on PSI's portal (test-takers.psigov.us/irs) for July dates
  • July 1, 2026 First PSI test date; new 2026-2027 cycle begins
  • International testing Scheduling and testing delayed; no new start date announced as of October 11, 2026
  • February 28, 2027 Last day of the 2026-2027 testing window
  • What's Different About This Gap

Normally the EA exam pauses for roughly two months each spring (March-April) for the annual content update. This year the Prometric-to-PSI handover stretches that to four full months . From March 1 through June 30, 2026, no candidate anywhere - domestic or international - can sit for any part of the SEE. Important nuance: PSI took over administration on March 1 , but the first bookable PSI test date is July 1 . The provider changed before testing resumed.

How Score Carryover Works During the Transition

This is the most critical concern for candidates who've already passed one or two parts. Here's how the IRS score validity rules apply:

  • Rule Details
  • Score validity period 3 years (rolling) from the date you passed each part
  • Blackout impact The 4-month gap does NOT by itself extend your 3-year window

Transition extension Limited automatic extensions apply only to parts expiring in a specific window (see below)

  • Example If you passed Part 1 on February 15, 2024, credit normally expires February 15, 2027
  • The Official Transition Extension (Verify Yours)

The IRS granted a narrow, automatic carryover extension so the blackout would not strand candidates whose credit expires during it:

Domestic candidates with a part expiring May 1 - June 30, 2026 get a 2-month extension .

International candidates with examination parts expiring after May 1, 2026 receive carryover relief until international testing resumes, according to the IRS FAQ. Verify the individual expiration date.

Parts expiring before May 1, 2026 (including the March-April window) do NOT get the extension - you must pass before February 28, 2026, or you lose that credit.

  • Score Carryover Scenarios
  • Scenario 1: You passed a part in early 2024
  • Credit expires: Early 2027
  • Risk: Low - you have time after the July 2026 reopening
  • Strategy: Continue studying; take remaining parts starting July 1, 2026
  • Scenario 2: You passed a part that expires May 1 - June 30, 2026 (domestic)
  • Risk: Covered - your credit is automatically extended 2 months, into the new testing window
  • Strategy: Schedule the remaining part(s) for July 2026 as early as possible
  • Scenario 3: You passed a part that expires March 1 - April 30, 2026
  • Risk: HIGH - no extension applies and no testing happens during the blackout

Strategy: Pass remaining parts BEFORE February 28, 2026, or contact the IRS Enrollment team; missing this means losing the credit

  • Scenario 4: You haven't started yet
  • Risk: None
  • Strategy: Use the blackout to study; schedule via PSI for a July 1, 2026 date or later
  • Planning Your Remaining Attempts in the Current Window

As of October 11, 2026, domestic PSI testing is open and continues through February 28, 2027 . Study Tax Year 2025 law through December 31, 2025 . The earlier Prometric rush and March–June blackout are historical events.

Check the expiration date of each passed part, leave time for a possible retake, and confirm PSI appointment availability. Each part allows up to four attempts per testing window . After a failed attempt, wait 24 hours before rescheduling . Practice scores help assess readiness but are not the PSI scaled passing score.

International scheduling and testing remain delayed as of this review date. Follow the IRS announcement for reopening; eligible international credits expiring after May 1, 2026 receive the announced extension until testing resumes. Do not make plans based on the superseded September start dates.

What Changes vs. What Stays the Same

This is the question every candidate searches for. Here is the clean breakdown.

What CHANGES with PSI

  • Item Before (Prometric) After (PSI, from March 1, 2026)
  • Administrator Prometric PSI Services LLC
  • Fee per part $267 $317 ($66 IRS user fee + $251 PSI fee)
  • Scheduling portal prometric.com/see test-takers.psigov.us/irs

Remote proctoring Limited Offered for the SEE (US remote or in-center; international remote testing currently delayed)

Scratch materials Erasable noteboard Paper + pencil in-center; on-screen electronic whiteboard remote

Contact Prometric support PSI: 844-645-2218 (US), 913-456-7498 (intl); IRS Office of Enrollment: online webform or 855-472-5540

  • What STAYS THE SAME
  • Three parts: Part 1 Individuals, Part 2 Businesses, Part 3 Representation, Practices & Procedures
  • 100 questions per part (85 scored + 15 experimental), 3.5 hours testing time

100 questions per part and 3.5 hours of testing . Current PSI scores use 200–800 with 500 to pass; the older Prometric 40–130/105 reporting scale is historical.

  • 3-year carryover of passed parts
  • 4 attempts per part per testing window

Annual content update each cycle - unchanged by the vendor switch; the move to PSI is administrative, not a content overhaul

Scoring update: For the current PSI cycle, use 500 on the 200–800 scale. Do not use the former Prometric 105 threshold.

PSI Test Security

PSI lists Linear on the Fly Testing (LOFT) among its test-security tools; neither the IRS FAQ nor the PSI bulletin describes how SEE forms are assembled. Every candidate is held to the same content outline and passing standard, so focus on mastery, not patterns.

Tips for Your First PSI Experience

Arrive at least 30 minutes early at a test center - remote check-in can start up to 15 minutes before your appointment and takes about 10-15 minutes

Bring a government-issued photo ID - your name must match your registration exactly

For remote testing , prepare a clear desk, single monitor (unplug others), and a quiet, well-lit room; a corporate computer that blocks program installation may not run PSI's proctoring software

Practice with an on-screen scratchpad if testing remotely - there is no physical paper; the on-screen whiteboard is erased at session end

  • Test the PSI scheduling portal (test-takers.psigov.us/irs) as soon as your part's window opens
  • How to Use the 4-Month Blackout Strategically

The testing blackout (March-June 2026) is actually an opportunity if you use it well:

  • Month-by-Month Study Plan During the Blackout
  • March 2026: Deep Content Study
  • Focus on your weakest content domain
  • Complete a full read-through of your primary study material
  • For Part 1 (Individuals): Master filing status, income inclusions/exclusions, deductions
  • For Part 2 (Businesses): Master entity taxation, business deductions, retirement plans
  • For Part 3 (Representation): Master Circular 230, IRS procedures, penalties
  • April 2026: Active Practice
  • Take your first full-length practice exam under timed conditions
  • Identify weak areas from practice exam results
  • Create targeted flashcard sets for high-miss topics
  • Use our FREE EA practice questions for unlimited drilling
  • May 2026: Schedule + Intensify

Schedule your PSI exam for a July date as soon as your window is open (domestic scheduling opens in spring 2026)

  • Book early to get your preferred date and location
  • Continue practice exams (aim for 80%+ before scheduling)
  • Focus heavily on Circular 230 for Part 3 (commonly underestimated)
  • June 2026: Final Review + Peak
  • Take 2-3 more full-length practice exams
  • Review every wrong answer - understand WHY, not just the correct choice
  • Light review in the final week - don't cram new material
  • Get your logistics sorted: test center drive, ID documents, appointment confirmation
  • Part-by-Part Strategy for the New Testing Window
  • Recommended Testing Order
  • Order Part Why This Order
  • First Part 1: Individuals Most relatable content; builds confidence
  • Second Part 3: Representation Shortest syllabus; can study while Part 1 knowledge is fresh
  • Third Part 2: Businesses Most complex; saved for last with full focus
  • Content Refreshers for Each Part
  • Part 1 - Individuals (100 questions, 85 scored)
  • Filing requirements and status determination
  • Gross income: inclusions and exclusions
  • Adjusted gross income deductions
  • Standard vs. itemized deductions
  • Tax credits and special taxes (AMT, self-employment)
  • Part 2 - Businesses (100 questions, 85 scored)
  • Business entity types (sole proprietor, partnership, S corp, C corp)
  • Business income and expenses
  • Depreciation and disposition of assets
  • Retirement plans and employer obligations
  • Farming and specialty business issues
  • Part 3 - Representation (100 questions, 85 scored)
  • Circular 230: duties and restrictions
  • IRS practices and procedures
  • Penalties and penalty abatement
  • Filing requirements and assessment procedures
  • Appeal procedures and judicial proceedings
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