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29.1 Exam Structure & Logistics (2026-2027)

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Enrolled Agent EA

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1 Part 1, Chapter 1: Tax Return Basics & Filing Requirements

1.1 Form 1040 Overview & Structure 1.2 Form 1040-SR for Seniors 1.3 Who Must File (Income Thresholds) 1.4 Filing Deadlines & Extensions (Form 4868) 1.5 Penalties: Failure to File vs. Failure to Pay 1.6 Sources of Tax Information (W-2s, 1099s, K-1s) 1.7 Preparer Due Diligence Requirements 1.8 Amended Returns (Form 1040-X)

2 Part 1, Chapter 2: Filing Status & Dependents

2.1 Single & Married Filing Jointly 2.2 Married Filing Separately 2.3 Head of Household Requirements 2.4 Qualifying Surviving Spouse 2.5 Qualifying Child Test (5 Tests) 2.6 Qualifying Relative Test (4 Tests) 2.7 SSN, ITIN & Residency Status

3 Part 1, Chapter 3: Wages & Employee Compensation

3.1 W-2 Income & Withholding 3.2 Employee vs. Independent Contractor 3.3 1099-NEC, 1099-MISC & 1099-K Reporting 3.4 Fringe Benefits (Taxable vs. Non-Taxable) 3.5 Stock Options (ISO vs. NQSO) 3.6 Special Categories (Clergy, Military, Foreign)

4 Part 1, Chapter 4: Interest, Dividends & Other Income

4.1 Taxable vs. Tax-Exempt Interest 4.2 US Savings Bonds & OID 4.3 Ordinary vs. Qualified Dividends 4.4 Schedule B Requirements 4.5 Rental & Royalty Income Basics 4.6 Alimony, Gambling & Other Income 4.7 Cancelled Debt & Form 1099-C 4.8 Net Operating Loss (NOL)

5 Part 1, Chapter 5: Capital Gains & Property Transactions

5.1 Capital vs. Non-Capital Assets 5.2 Cost Basis Calculation 5.3 Inherited & Gifted Property Basis 5.4 Short-Term vs. Long-Term Gains 5.5 Capital Gains Tax Rates (0%, 15%, 20%) 5.6 Netting & the $3,000 Loss Limit 5.7 Wash Sales & Related Party Rules 5.8 Sale of Primary Residence (Section 121) 5.9 Installment Sales (Form 6252) 5.10 Like-Kind Exchanges (Section 1031)

6 Part 1, Chapter 6: Adjustments to Income

6.1 Educator Expenses & HSA Contributions 6.2 Self-Employment Tax Deduction 6.3 IRA Contributions (Traditional) 6.4 Student Loan Interest Deduction 6.5 Alimony Paid (Pre-2019 Divorces) 6.6 Other Adjustments & New OBBBA Deductions (Tips, Overtime, Auto Loan, Senior Bonus)

7 Part 1, Chapter 7: Deductions (Standard & Itemized)

7.1 Standard Deduction by Filing Status 7.2 Medical & Dental Expenses (7.5% Floor) 7.3 State & Local Taxes (SALT $40K Cap) 7.4 Mortgage Interest Deduction 7.5 Charitable Contributions 7.6 Casualty & Theft Losses 7.7 QBI Deduction (Section 199A)

8 Part 1, Chapter 8: Tax Calculation & Credits

8.1 Tax Tables & Rate Schedules 8.2 Alternative Minimum Tax (AMT) 8.3 Self-Employment Tax Calculation 8.4 Child Tax Credit & Additional CTC 8.5 Earned Income Tax Credit (EITC) 8.6 Education Credits (AOC & LLC) 8.7 Child & Dependent Care Credit 8.8 Other Credits (Saver's, Premium Tax)

9 Part 1, Chapter 9: Retirement Accounts & Social Security

9.1 Traditional vs. Roth IRA 9.2 401(k), 403(b) & TSP Basics 9.3 SEP-IRA & SIMPLE IRA 9.4 Required Minimum Distributions (RMDs) 9.5 Early Withdrawal Penalties & Exceptions 9.6 Social Security Taxation

10 Part 1, Chapter 10: Specialized Individual Returns

10.1 Estate Tax (Form 706) 10.2 Gift Tax (Form 709) 10.3 Foreign Income (Form 2555) 10.4 FBAR & FATCA Reporting 10.5 Farm Income (Schedule F) 10.6 Disaster Area Rules

11 Part 2, Chapter 11: Business Entity Types

11.1 Overview of Entity Types 11.2 State Law vs. Tax Classification 11.3 Entity Selection: Reasonable Comp & QBI 11.4 Form 8832 & Rev. Proc. 2009-41 11.5 LLC Deep Dive: Spouses & EINs 11.6 Changing Status: The 60-Month Rule

12 Part 2, Chapter 12: Starting a Business

12.1 Hobby vs. Business (Profit Motive) 12.2 Employer Identification Number (EIN) 12.3 Tax Year Selection 12.4 Recordkeeping Requirements 12.5 Statute of Limitations 12.6 Related Party Transactions 12.7 Start-Up Costs, Entity Choice & OBBBA Business Changes (2025)

13 Part 2, Chapter 13: Worker Classification & Payroll

13.1 Employee vs. Independent Contractor 13.2 Common Law Test (Behavioral, Financial, Relationship) 13.3 Statutory Employees & Non-Employees 13.4 Form 941 & Payroll Deposits 13.5 Trust Fund Recovery Penalty 13.6 FUTA & Unemployment Taxes

14 Part 2, Chapter 14: Accounting Methods & Income

14.1 Cash vs. Accrual Method 14.2 Hybrid Methods & Changes 14.3 Inventory & COGS 14.4 Gross Receipts & Income Recognition 14.5 Constructive Receipt 14.6 Form 1099 Reporting Requirements 14.7 §163(j) Business Interest Expense Limitation 14.8 §174 Research & Experimental Expenditures

15 Part 2, Chapter 15: Depreciation & Asset Treatment

15.1 MACRS Basics & Recovery Periods 15.2 Mid-Month, Mid-Quarter, Half-Year Conventions 15.3 Section 179 Expense Deduction 15.4 Bonus Depreciation 15.5 Listed Property Rules 15.6 Amortization of Intangibles 15.7 Depletion 15.8 Disposition of Business Assets

16 Part 2, Chapter 16: Business Deductions

16.1 Ordinary & Necessary Test 16.2 Business Travel Expenses 16.3 Business Meals (50% Limitation) 16.4 Business Use of Vehicle 16.5 Home Office Deduction 16.6 Business Interest Limitation (163(j)) 16.7 Business Bad Debts

17 Part 2, Chapter 17: Business Credits & Fringe Benefits

17.1 General Business Credit Overview 17.2 R&D Credit & Disabled Access Credit 17.3 Small Employer Health Insurance Credit 17.4 Fringe Benefit Rules 17.5 Cafeteria Plans (Section 125) 17.6 Achievement Awards & Other Benefits

18 Part 2, Chapter 18: Sole Proprietorships

18.1 Schedule C Overview 18.2 Calculating Net Profit/Loss 18.3 Self-Employment Tax (Schedule SE) 18.4 Estimated Tax Payments 18.5 Hobby Loss Rules

19 Part 2, Chapter 19: Partnerships

19.1 Partnership Formation 19.2 Partner's Basis Calculation 19.3 Form 1065 Overview 19.4 Schedule K-1 (Partner's Share) 19.5 Guaranteed Payments 19.6 Partnership Distributions 19.7 At-Risk & Passive Activity Rules 19.8 Partnership Termination & Liquidation

20 Part 2, Chapter 20: C Corporations

20.1 Form 1120 Overview 20.2 Corporate Tax Rate (21%) & CAMT 20.3 Accumulated Earnings Tax 20.4 Dividends Received Deduction 20.5 Earnings & Profits (E&P) 20.6 Corporate Distributions, Dividends & Stock Redemptions 20.7 §351 Transfers, §1032, §1202 QSBS & Other Corporate Provisions 20.8 Corporate Liquidation

21 Part 2, Chapter 21: S Corporations

21.1 S Election Requirements (Form 2553) 21.2 Form 1120-S Overview 21.3 Shareholder Basis Calculation 21.4 Reasonable Compensation 21.5 S Corporation Distributions 21.6 Built-In Gains Tax & Termination

22 Part 2, Chapter 22: Specialized Business Returns

22.1 Trusts & Estates (Form 1041) 22.2 Simple vs. Complex Trusts 22.3 Distributable Net Income (DNI) 22.4 Tax-Exempt Organizations (Form 990) 22.5 Retirement Plans (Form 5500) 22.6 Qualified Retirement Plans Overview 22.7 Farm Taxation 22.8 Rental Real Estate Activities

23 Part 3, Chapter 23: Practice Before the IRS

23.1 What is Practice Before the IRS? 23.2 Who Can Practice (Full Rights) 23.3 Limited Practice Rights (AFSP, Unenrolled) 23.4 Special Relationships (Family, Employees) 23.5 PTIN Requirements 23.6 Circular 230 Overview 23.7 Office of Professional Responsibility (OPR)

24 Part 3, Chapter 24: Becoming & Maintaining EA Status

24.1 Two Paths to EA (Exam vs. IRS Experience) 24.2 Application Process (Form 23) 24.3 Background & Compliance Checks 24.4 Renewal Requirements (Form 8554) 24.5 Continuing Education Requirements 24.6 Inactive Status & Termination

25 Part 3, Chapter 25: Practitioner Duties (Circular 230)

25.1 Due Diligence Requirements 25.2 Knowledge of Client's Omission 25.3 Conflict of Interest Rules 25.4 Fee Requirements (Contingent, Unconscionable) 25.5 Advertising & Solicitation Rules 25.6 Tax Return Position Standards 25.7 Written Advice Standards 25.8 Sanctions & Penalties for Violations

26 Part 3, Chapter 26: Power of Attorney & Authorization

26.1 Form 2848 (Power of Attorney) 26.2 CAF (Centralized Authorization File) 26.3 Form 8821 (Tax Information Authorization) 26.4 Third-Party Designee 26.5 Signing Returns for Taxpayers 26.6 Client Confidentiality & Privilege 26.7 Representing Clients in Audits (Examination) 26.8 Appealing IRS Decisions 26.9 Collection Representation

27 Part 3, Chapter 27: Legal Authority & Research

27.1 Hierarchy of Tax Authority 27.2 Internal Revenue Code 27.3 Treasury Regulations 27.4 Revenue Rulings & Procedures 27.5 Court Cases & Precedent 27.6 Statutes of Limitations

28 Part 3, Chapter 28: Specific Representation Issues

28.1 Trust Fund Recovery Penalty (TFRP) 28.2 Innocent Spouse Relief (Form 8857) 28.3 Injured Spouse Allocation (Form 8379) 28.4 Penalty Abatement (FTA & Reasonable Cause) 28.5 Taxpayer Advocate Service (TAS) 28.6 Freedom of Information Act (FOIA)

29 Part 3, Chapter 29: Final Review & Exam Strategy

29.1 Exam Structure & Logistics (2026-2027) 29.2 The "Clock" of Representation (Master Deadlines) 29.3 Ethics vs. Law (Sanctions & Penalties) 29.4 Final Mock Review & Exam Strategy

30 Part 3, Chapter 30: Filing Process & E-File

30.1 E-File Requirements (The "More Than 10 Returns" Rule) 30.2 ERO Responsibilities 30.3 EFIN & Application Process 30.4 Form 8879 (Signature Authorization) 30.5 Record Retention & Data Security (WISP) 30.6 Preparer Penalties (Filing Specific)

29.1 Exam Structure & Logistics (2026-2027)

Key Takeaways Explain This Topic AI

Format: 100 multiple-choice questions per part (85 scored + 15 pretest/unscored).

Time limit: 3.5 hours (210 minutes) — roughly 2 minutes per question.

Passing score: 500 on the PSI 200–800 scale; this is not a raw percentage.

Domestic window: July 1, 2026–February 28, 2027. International testing is delayed; no new start date has been announced as of October 11, 2026.

Tax law tested: IRC, forms, and IRS publications as amended through December 31, 2025 (Tax Year 2025, post-OBBBA).

Administrator: PSI Services (replaced Prometric March 1, 2026). Per-part fee: $317 for the 2026-2027 cycle.

Last updated: October 2026

  • The "SEE" Part 3: Know the Battlefield
  • Why This Matters for the Exam

Before you can pass the EA exam, you need to understand its structure. Many candidates fail not because they don't know the material, but because they run out of time, misunderstand the scoring, or study the wrong year's tax law. This section gives you the tactical knowledge to avoid those mistakes.

Think of this as your "mission briefing" before the test.

Exam Overview

Official Name: Special Enrollment Examination (SEE) Part 3: Representation, Practices, and Procedures.

Purpose: This part tests your knowledge of the rules governing practice before the IRS, including ethics (Circular 230), representation authority (POA/CAF), specific representation areas (appeals, collections, penalties), and filing requirements (e-file).

Who Creates and Administers It: The IRS Office of Enrollment owns the exam content. PSI Services administers the SEE at U.S. test centers and by remote online proctoring (international testing, remote only, is delayed). PSI took over from Prometric effective March 1, 2026 under a new contract.

The Numbers You Need to Know

  • Metric Value What It Means
  • Total Questions 100 All multiple choice
  • Scored Questions 85 Only these count toward your score
  • Pretest Questions 15 Unscored; IRS uses them to validate new items
  • Time Limit 3.5 Hours (210 min) Approx. 2.1 minutes per question
  • Passing Score 500 scaled On a scale of 200–800

Score Reporting Pass/Fail Passing reports show no score; failing reports show the scaled score; both include diagnostics

Critical Insight: You cannot tell which 15 questions are pretest/unscored. Treat every question as if it counts.

Fees and Scheduling (2026-2027 Cycle)

  • Item Detail
  • Per-part fee $317 ($66 IRS user fee + $251 PSI vendor fee)
  • Total exam cost (3 parts) $951
  • Form 23 enrollment fee $140 (paid after passing all three parts)
  • US scheduling opens May 1, 2026
  • International scheduling opens Delayed; no new start date announced as of October 11, 2026
  • Reschedule fee None at least 48 hours ahead; inside 48 hours you pay another full exam fee

Cancellation policy Cancel at least 48 hours ahead; missing the appointment or arriving 30+ minutes late forfeits the fee

Tax Law Coverage: The December 31, 2025 Rule

For any exam taken between July 1, 2026 and February 28, 2027 , all questions reference the Internal Revenue Code, forms, and IRS publications as amended through December 31, 2025 .

What This Means:

You are tested on Tax Year 2025 law.

The One Big Beautiful Bill Act (OBBBA) , signed July 4, 2025, is fully in scope (and applied retroactively to 2025 in many provisions).

Legislation passed after December 31, 2025 is NOT tested.

Court decisions issued after December 31, 2025 are NOT tested.

Use 2025 tax forms and publications as your primary study materials.

Exam Trap: OBBBA changed many figures retroactively (standard deduction $15,750 single / $31,500 MFJ, SALT cap $40K ($20K MFS), Section 179 ceiling $2.5M, 100% bonus depreciation after Jan 19, 2025, child tax credit $2,200, etc.). If you memorized the original Rev. Proc. 2024-40 figures, update them.

The Testing Window and Score Carryover

Domestic candidates may test from July 1, 2026 through February 28, 2027 . International scheduling and testing remain delayed as of October 11, 2026; use the IRS FAQ for an announcement of a new date. Do not assume the July opening in this transition year establishes the opening date for a future cycle.

A passed part remains valid for three years from the date it was passed . Pass the remaining parts before the earlier result expires. After passing the final part, apply for enrollment on Form 23 within one year . Track both deadlines; the three-year carryover does not replace the enrollment application deadline.

Test-Day Logistics (PSI)

  • Item Detail
  • Arrival Arrive at the PSI testing center 30 minutes early

Identification One original, unexpired government-issued photo ID with name, photo and signature ; your name must match your PSI registration

  • Personal items Locked in a locker — no phones, watches, wallets, or notes in the testing room
  • Calculator On-screen calculator provided in the PSI interface; no personal calculator
  • Scratch material PSI-issued scratch paper and pencils in person; electronic whiteboard remotely

Breaks Two scheduled 10-minute breaks after questions 34 and 67; the test clock stops. Unscheduled breaks do not stop it

Test interface PSI's interface differs slightly from Prometric — there's a tutorial at the start; the on-screen calculator, flag-for-review function, and timer all work similarly

Retake Policy

4 attempts per part per testing window (July 1 – Feb 28).

Wait 24 hours before scheduling the same failed part again.

You pay the full $317 fee for each attempt .

If you exhaust four attempts on one part in a single window, you must wait for the next announced testing window to try again.

Time Management: The 2.1-Minute Rule

You have 210 minutes for 100 questions = 2.1 minutes per question .

Time Management Strategy:

The exam has three sections (questions 1–34, 35–67 and 68–100), and you cannot return to a section after you confirm it.

Within each section: Answer what you know first, flag hard items, then review your flags before confirming the section.

Budget: About 70 minutes per section.

Before confirming: Ensure no question in the section is left blank (there's no penalty for guessing).

Warning: If you spend 5 minutes on one question, you've used the time budgeted for 2.5 questions. Don't let one hard question derail your entire exam.

The Scoring System: Scaled Scores

The EA exam uses a scaled score system, not a raw percentage.

  • Range: 200 (lowest) to 800 (highest)
  • Passing Score: 500

Raw percentage: The IRS does not publish a direct conversion from raw percent correct to the passing scaled score.

Why Scaled Scores? Different exam forms have different difficulty levels. Scaling ensures fairness across all candidates, regardless of which specific questions they receive.

If You Fail: You'll receive a diagnostic report showing your performance by domain. Use this to focus your studying before retaking.

Domain Breakdown: Where to Focus

Part 3 is divided into four domains, each with a different weight on the exam:

  • Domain Description Weight Questions (Approx.)
  • Domain 1 Practices & Procedures 31% ~26 questions
  • Domain 2 Representation Before IRS 29% ~25 questions
  • Domain 3 Specific Areas of Representation 24% ~20 questions
  • Domain 4 Filing Process & E-File 16% ~14 questions

Study Priority:

Domains 1 and 2 (60% combined) are the core of Part 3. Master Circular 230, POA rules, and CAF procedures.

Domain 3 involves specific scenarios (appeals, collections, TFRP). Know the deadlines.

Domain 4 is the smallest but has testable specifics (more-than-10-return preparer e-file threshold, EFIN, Form 8879).

On the Exam

Review these logistics before booking:

  • Time Limit Questions: "How much time do you have for Part 3?"
  • Scoring Questions: "What is the passing scaled score?"
  • Tax Law Questions: "Which tax year's law is tested in the current window?"

The key is to remember: 100 questions, 3.5 hours, 500 to pass, Tax Year 2025 law, PSI Services administration, $317 per part.

Source: IRS SEE FAQ and PSI Candidate Information Bulletin , checked October 11, 2026.

Section review limit: Review flagged questions within each section before confirming completion. After submitting questions 1–34 or 35–67, you cannot return to that section, even if you decline the scheduled break.