Scored questions by part and domain
Each part has 85 scored questions. PSI publishes how many come from each domain, so you can weight your study by where the points are.
| 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 |
Counts are scored questions only. Each part also has 15 unscored experimental questions that are not identified.
Scored questions vs experimental questions
Each SEE part contains 100 multiple-choice questions. Per the IRS and PSI Candidate Information Bulletin, 85 questions are scored and 15 are experimental (unscored) items used to gather statistics before they can become scored items later. Experimental questions are mixed throughout the exam and are not labeled; treat every item as if it counts. Exam time is 3.5 hours (about four hours of seat time including tutorial, survey, and two scheduled 10-minute breaks). Pacing and scheduling detail live on the dates-and-fees and PSI testing guides.
What a scaled score means (and what 500 is not)
The IRS converts the number of scored questions answered correctly to a scale that ranges from 200 to 800. The scaled passing score is 500. That cut was set after a scoring study: a panel of Enrolled Agents and IRS representatives established the minimum knowledge level for someone who will practice before the IRS. Forms can vary slightly in difficulty; scaling keeps the reported standard comparable across forms. 500 is not a published percent-correct target, and it is not “500 ÷ 800 = 62.5% of questions” as an official raw pass mark. The scale starts at 200, and neither the IRS nor PSI publishes how many scored items equal 500. If you pass, the report shows a passing designation only (no numeric score); values above passing mean you are qualified, not how qualified, and you may still see diagnostic or professional-development feedback. If you fail, the report shows a scaled score between 200 and 499 plus diagnostics. IRS examples: 495 is very close; 245 is far from passing.
A labeled estimate, not a cutoff
The IRS converts correct scored answers to a scale from 200 to 800 and sets the pass mark at 500. It does not publish the raw number that produces 500. PSI does not say that 60 correct answers equal a pass. Forms are equated, so a slightly harder or easier form can move the raw line by a few questions without changing the scaled standard. PassFast estimate, from Jordan Ashby, not an IRS rule: about 59 to 62 of the 85 scored questions, which is about 69 to 73 percent of scored items. Read every row below as Jordan's judgment, not as a published cutoff. 55 of 85 (about 65 percent): likely fail on this estimate. 57 of 85 (about 67 percent): probably fail, or borderline. 58 of 85 (about 68 percent): borderline. 59 of 85 (about 69 percent): borderline passing. 60 of 85 (about 71 percent): likely around passing. 61 of 85 (about 72 percent): likely pass. 62 of 85 (about 73 percent): strong likelihood of a pass. 64 of 85 (about 75 percent): very likely. 68 of 85 (80 percent): extremely likely on this estimate. Practice tests here are 100 questions, and 15 real exam items are unscored. If accuracy is similar on scored and unscored items, 70 percent of 100 is about 59.5 of 85. Use that only as a study signal: 65 percent on a 100 question set: probably short of this estimate (about 55 of 85). 68 percent: borderline (about 58 of 85). 70 percent: near the estimated line (about 59 to 60 of 85). 72 percent: probably passing on this estimate (about 61 of 85). 75 percent: very likely on this estimate (about 64 of 85). 80 percent: an excellent practice position on this estimate (about 68 of 85). Short version of the same estimate: treat about 70 percent as the probable real world line, 72 to 75 percent as likely passing, and 80 percent or better as comfortably ready. That is a study target. It is not a guarantee and it is not the IRS score. History, so the old number is not reused: the exam before the 2026 move to PSI used a different, retired scale, and its pass mark should not be compared with 500. The 2026 move to PSI changed the reported scale to 200 to 800, with 500 to pass. The IRS says that 500 came from a scoring study. Nothing on the IRS page says the competency bar was lowered. What to do with a practice percent: track accuracy by domain, review every miss, and retest on unseen mixed sets. One high total with a weak domain is still a risk. The official result remains a scaled 500.
When results arrive (and how to reprint them)
A pass/fail message appears on your computer when you complete the exam. PSI then emails a score report. To reprint: log into the PSI IRS SEE portal, open Manage, find the exam, choose Check for Score Report, then open Score Report. Prior PSI attempts can be retrieved the same way. Scores are confidential and are revealed only to you and the IRS. Phone assistance for locating or printing a report: 844-645-2218 (U.S./Canada) or 913-456-7498 (international), Monday to Friday 7:30 a.m. to 8:00 p.m. ET. You do not wait weeks for an EA exam result; the on-screen result is immediate.
Pass carryover: three years (plus verified IRS quirks)
Candidates who pass a part can carry over that passing score for up to three years from the date they passed that part. IRS example: pass Part 1 on Nov. 15, 2025 and Part 2 on Feb. 15, 2026 → you have until Nov. 15, 2028 to finish the remaining part or you lose Part 1 credit; you have until Feb. 15, 2029 relative to Part 2 or you lose Part 2 credit. Verified quirks for this cycle (confirm your dates on IRS/PSI): domestic parts expiring May 1, 2026 through June 30, 2026 get the 3-year carryover extended by two months; international candidates whose parts may expire because scheduling/testing is temporarily delayed receive additional time until international testing resumes. Momentum still matters: schedule the next part while study habits are active. Attempts, fees, and the domestic window (July 1, 2026 through February 28, 2027) are summarized on the dates-and-fees guide.
Practice percentages are not the official score
A practice percentage is a training signal, not a prediction of your official scaled result. The real exam reports a 200 to 800 scaled score with 500 to pass, not a simple percent of 100 items. Fifteen real-exam items are unscored; practice banks may score everything. Domain mix, law period, and timing also differ. Track accuracy by objective or domain, review every miss, then retest with unseen mixed sets. Consistency across domains beats one peak total. Method detail: practice-exam guide and free practice. Neither the IRS nor PSI publishes an EA-SEE pass rate, and this page does not publish PassFast pass percentages or any guaranteed-pass claim.
After you pass all three parts
When all three parts are passed, apply for enrollment with Form 23 within one year of the date you passed the third part (electronic filing and the $140 enrollment fee are available via Pay.gov). The IRS will run a suitability check covering tax compliance and background. Score-report copies are not required with the Form 23 application per the PSI bulletin. See the become-an-enrolled-agent guide for the full path.
What candidates ask next
Are all 100 EA exam questions scored?
No. The IRS and PSI state that 85 are scored and 15 are experimental and non-scored.
Can you tell which EA exam questions are experimental?
No. Experimental questions are mixed in and are not identified. Answer every item carefully.
What score do you need to pass the EA exam?
A scaled 500 on the 200 to 800 scale. A passing report shows a passing designation only, not a numeric score.
When do you get your EA exam results?
Immediately on screen (pass/fail), then by PSI email score report. You can reprint reports from the PSI portal Manage tab.
How long is a passed EA exam part valid?
Up to three years from the date you passed that part. Limited two-month domestic extensions apply for parts expiring May 1 to June 30, 2026; international candidates affected by the testing delay get additional time; confirm on IRS/PSI.
Does a practice percentage equal the official score?
No. A practice percentage is a study signal, not the official scaled result.
What does a failing score report show?
A scaled score between 200 and 499, plus diagnostic information to guide retake study. You may attempt each part up to four times per testing window (see the dates-and-fees guide).
Is there an official EA exam pass rate?
No. Neither the IRS nor PSI publishes pass rates for the SEE or its parts. Treat third-party pass-rate claims as unverified unless they cite a current official source, and today there is none.
Primary sources
Exam facts on this page are checked against these current official sources.
