Exam format
| Figure | Value | Source |
|---|---|---|
| Exam parts | 3: Part 1 Individuals; Part 2 Businesses; Part 3 Representation, Practices and Procedures | IRS EA FAQ |
| Questions per part | 100 multiple choice | PSI bulletin |
| Scored questions per part | 85 (plus 15 unscored experimental questions) | PSI bulletin |
| Testing time per part | 3.5 hours | IRS EA FAQ |
| Seat time per part | 4 hours, including a tutorial, a survey and two scheduled 10-minute breaks | IRS EA FAQ |
| Score scale | 200 to 800 | IRS EA FAQ |
| Passing scaled score | 500 | IRS EA FAQ |
| Tax law tested | As amended through December 31, 2025; questions relate to calendar year 2025 | IRS EA FAQ |
| Order of parts | Any order, on any days | IRS EA FAQ |
Sources: IRS: Enrolled agents FAQ, PSI: Candidate Information Bulletin (revised October 9, 2026)
Official fees
IRS and PSI fees only. Prep course costs are separate and are not shown here.
| Fee | Amount | Paid to | Source |
|---|---|---|---|
| SEE appointment, per part | $317 | PSI, when you schedule | IRS EA FAQ |
| All three parts, first attempts | $951 (3 x $317) | PSI, one fee per appointment | IRS EA FAQ |
| Retake of a part | $317 per new appointment | PSI | PSI bulletin |
| Enrollment application (Form 23) | $140 | IRS, through Pay.gov | IRS EA FAQ |
| PTIN (new or renewal) | $18.75 | IRS | IRS PTIN page |
The SEE fee is non-refundable and non-transferable. Cancelling inside 48 hours, missing the appointment, or arriving 30 or more minutes late forfeits it.
Sources: IRS: Enrolled agents FAQ, PSI: Candidate Information Bulletin (revised October 9, 2026), IRS: PTIN requirements for tax return preparers
Testing window and scheduling rules
| Rule | Value | Source |
|---|---|---|
| U.S. domestic window | July 1, 2026 through February 28, 2027 | IRS EA FAQ |
| Blackout | March and April, while the exam is updated | IRS EA FAQ |
| International testing | Dates not yet determined | IRS EA FAQ |
| Exam vendor | PSI Services, LLC, effective March 1, 2026 | IRS EA news |
| Attempts per part | up to four times per window | IRS EA FAQ |
| Wait before rebooking the same part | 24 hours | PSI bulletin |
| Change or cancel without losing the fee | At least 48 hours ahead | PSI bulletin |
| Passed part carryover | Up to three years from the pass date | PSI bulletin |
Sources: IRS: Enrolled agents FAQ, PSI: Candidate Information Bulletin (revised October 9, 2026)
Scored questions by part and domain
| Part | Domain | Scored questions |
|---|---|---|
| Part 1: Individuals | Preliminary Work with Taxpayer Data | 14 |
| Part 1: Individuals | Income and Assets | 17 |
| Part 1: Individuals | Deductions and Credits | 17 |
| Part 1: Individuals | Taxation | 15 |
| Part 1: Individuals | Advising the Individual Taxpayer | 11 |
| Part 1: Individuals | Specialized Returns for Individuals | 11 |
| Part 2: Businesses | Business Entities and Considerations | 30 |
| Part 2: Businesses | Business Tax Preparation | 37 |
| Part 2: Businesses | Specialized Returns and Taxpayers | 18 |
| Part 3: Representation, Practices and Procedures | Practices and Procedures | 26 |
| Part 3: Representation, Practices and Procedures | Representation before the IRS | 25 |
| Part 3: Representation, Practices and Procedures | Specific Areas of Representation | 20 |
| Part 3: Representation, Practices and Procedures | Filing Process | 14 |
Each part totals 85 scored questions.
Source: PSI: Candidate Information Bulletin (revised October 9, 2026)
After you pass
| Requirement | Value | Source |
|---|---|---|
| Apply for enrollment | Within one year of passing the third part | IRS EA FAQ |
| Continuing education | 72 hours every three years (66 qualifying, 6 ethics) | IRS: Maintain EA status |
| Yearly minimum | 16 hours, 2 of them on ethics | IRS: Maintain EA status |
| PTIN | Renew every year | IRS: Maintain EA status |
Sources: IRS: Enrolled agents FAQ, IRS: Maintain your enrolled agent status
Pass rates: none published for the current exam
As of October 21, 2026, neither the IRS enrolled agents FAQ nor the PSI Candidate Information Bulletin publishes SEE pass rates for any part or year. PSI took over the exam on March 1, 2026. Pass-rate tables on other prep sites describe earlier testing years under the prior vendor. We leave them out because no current IRS or PSI page publishes them. We will add official figures here if the IRS or PSI releases them.
How we built this page
We read each source on October 21, 2026 and copied only figures it states. The three-part fee total is our arithmetic from the published per-part fee. We do not estimate, round or predict anything on this page. When the IRS or PSI changes a figure, we update the table and the verified date.
How to cite this page
Cite the IRS or PSI source linked in each row for the figure itself. To cite the compiled tables, use: PassFast, EA Exam Facts and Figures: Official 2026-27 Data, eaexam.co/ea-exam/facts-and-figures/, last verified October 21, 2026.
What candidates ask next
Is there an official EA exam pass rate for 2026?
No. As of October 21, 2026, neither the IRS nor PSI publishes a pass rate for the SEE or any of its parts.
How many EA exam questions are scored?
85 of the 100 questions in each part are scored. The other 15 are unscored experimental questions that are not identified.
Which EA exam domain has the most scored questions?
Business Tax Preparation in Part 2, with 37 of 85 scored questions, per the PSI Candidate Information Bulletin.
What does the EA exam cost in total?
The IRS fee is $317 per part, so three first-attempt parts cost $951. The Form 23 enrollment fee is $140 and a PTIN is $18.75. Prep courses are separate.
Where do these EA exam figures come from?
The IRS enrolled agents FAQ, the IRS PTIN and maintain-status pages, and the PSI Candidate Information Bulletin revised October 9, 2026. Each table row links to its source.
Primary sources
Every figure on this page comes from one of these official pages, re-read on October 21, 2026.
