Enrolled agents: Frequently asked questions

Important update: Testing vendor transition

Effective March 1, 2026, the IRS Enrolled Agent Special Enrollment Exam (EA-SEE) is no longer developed and administered by Prometric, LLC. A new vendor, PSI Services, has been selected to develop and administer the exam.

Scheduling for the 2026 EA-SEE test cycle is now open for candidates testing in the U.S. and will open Sept. 1, 2026 for candidates testing internationally.

On this page

Information about enrolled agents

1. What is an enrolled agent? (reviewed April 21, 2026)

An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.

2. How do you become an enrolled agent? (reviewed April 21, 2026)

Follow these steps to become an EA:

  1. Obtain a Preparer Tax Identification Number,
  2. Apply to take the Special Enrollment Examination (SEE);
  3. Achieve passing scores on all 3 parts of the SEE, *
  4. Apply for enrollment, and
  5. Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities; and criminal background.

*Certain former IRS employees, by virtue of past technical experience, may be exempt from the exam requirement.

Review the Candidate Information Bulletin to get started.

3. How much does it cost to take the special enrollment examination? (updated April 9, 2026)

There is a $317 fee per part paid at the time of appointment scheduling. The test fee is non-refundable and non-transferable.

4. What types of tax issues could negatively impact consideration of an application for enrollment? (reviewed April 21, 2026)

In general, any overdue tax return that has not been filed or any unpaid taxes unless acceptable payment arrangements have been established.

Refer to Circular 230 PDF, Sections 10.5(d)(1) and 10.51, for a complete explanation of the suitability requirements.

5. What types of criminal convictions would negatively impact consideration of an application for enrollment? (reviewed April 21, 2026)

In general, any criminal offense resulting in a felony conviction under federal tax laws or a felony conviction related to dishonesty or a breach of trust, that is less than ten years old.

Refer to Circular 230 PDF, Sections 10.5(d)(1) and 10.51, for a complete explanation of the suitability requirements.

6. Do enrolled agents have any continuing education requirements? (reviewed April 21, 2026)

Generally, enrolled agents must obtain a minimum of 72 hours per enrollment cycle (every three years). A minimum of 16 hours must be earned per year, two of which must be on ethics. Enrolled agents must use an IRS approved CE provider.  Review detailed information about continuing education for enrolled agents.

SEE content/scoring

1. What is covered on the SEE? (updated April 9, 2026)

The SEE contains three parts:

  • Part 1 – Individuals
  • Part 2 – Businesses
  • Part 3 – Representation, Practices and Procedures 

2. How many questions are on each part of the examination? (reviewed April 9, 2026)

Each part of the SEE contains 100 questions. 85 are scored questions and 15 are experimental non-scored questions.

3. What is the time limit for each part of the examination? (reviewed March 12, 2026)

Each part is 3.5 hours long. The actual seat time is 4 hours to allow for a tutorial, survey, and two scheduled 10-minute breaks.

4. How do I prepare for the examination? Are there any study materials? (reviewed April 9, 2026)

When studying for the examination, you may wish to refer to the Internal Revenue Code, Treasury Department Circular 230, IRS publications, and IRS tax forms and their accompanying instructions. Circular 230, current and prior year versions of IRS publications, forms and instructions are accessible online at IRS.gov. You may also wish to search the internet for commercially available materials and preparation courses in preparing to take the SEE. The IRS has a list of approved CE providers, some of whom provide SEE test preparation courses. The IRS does not make recommendations as to any specific provider.

Visit PSI's website and the Candidate Information Bulletin, for additional information on how to prepare for your exam.  Sample test questions are also available on the IRS website as examples of the types of questions that may appear on the examination. Being better prepared for the test experience will allow you to perform better the day of your test.

5. What tax law is the examination based on? (updated March 11, 2026)

All references on the examination are to the Internal Revenue Code, forms and publications, as amended through Dec. 31, 2025. Also, unless otherwise stated, all questions relate to the calendar year 2025. Questions that contain the term "current year" refer to calendar year 2025. In answering questions, candidates should not take into account any legislation, court decisions, or penalty amounts in effect after Dec. 31, 2025.

6. Do you have to take each part of the examination in order (Part 1 first; then Part 2; then Part 3)? (reviewed April 21, 2026)

No, examinations can be taken in any order.

7. How many times within a testing window can you take each part? (reviewed April 21, 2026)

Each exam part may be taken 4 times per testing window, which runs from May 1 to the end of February.

8. Is the examination offered year-round? (reviewed April 9, 2026)

The test is generally offered from May 1 to the end of February of the following year. The test is not offered during the annual blackout period in March and April. During this time the test is updated with the most recent tax law. The test this year will be offered from July 1, 2026, to Feb. 28, 2027, for domestic test candidates and Sept. 1, 2026, to Feb. 28, 2027, for international test candidates.

SEE availability/scheduling

1. How do I schedule an appointment to take the examination? (updated April 9, 2026)

You can schedule an examination appointment at any time online at the PSI website or by calling 844-645-2218 (toll-free) or internationally at 913-456-7498, Monday through Friday from 7:30 a.m. to 8 p.m. Eastern time. If scheduling by phone for test accommodations, you may contact PSI at the above numbers from 9 a.m. to 6 p.m. Eastern time Monday through Friday.

The fee to take each part of the SEE is $317. The fee is paid at the time of appointment scheduling. MasterCard, Visa, and American Express are accepted. The online registration process requires you to create a user profile before you schedule and pay for your exam. Please see the PSI website for information on how to create an account.

After your appointment has been scheduled, you will receive a confirmation number. Keep this number for your records. You will need it to reschedule, cancel, or change your appointment. If you schedule online, you will receive an appointment confirmation email containing the appointment date, time, location, examination name and confirmation number. Review the confirmation email immediately for accuracy and, if an error occurred, notify PSI at the above phone numbers. You may take each part of the examination at your convenience and in any order. Examination parts do not have to be taken on the same day or on consecutive days. You may take each part up to four times during the test window. The current test window is July 1, 2026, to Feb. 28, 2027, for U.S. domestic candidates. The current test window for international candidates is from Sept. 1, 2026, to Feb. 28, 2027.  Testing is unavailable during the months of March and April while the examination is being updated.

Scheduling will be available beginning May 1, 2026, for domestic candidates and beginning Sept. 1, 2026, for international candidates.

If you fail an exam part, you must allow 24 hours before scheduling another appointment for that same part. However, you can schedule an appointment for a different exam part without waiting 24 hours.

2. What is the appointment cancellation and rescheduling policy? (reviewed April 9, 2026)

You can reschedule your appointment online or by phone. You will need your confirmation number.

In general, there are no refunds for cancellations. Rescheduling and cancellation fees will apply as follows:

  • There is no fee if you reschedule or cancel at least 48 hours prior to your appointment date.
  • You will be required to pay another full examination fee if you reschedule or cancel less than 48 hours prior to your appointment date.

Rescheduling an appointment must be done online at the PSI website or by calling 844-645-2218 (toll-free) or internationally at 913-456-7498, Monday through Friday from 7:30 a.m. to 8 p.m. Eastern time. Your entire fee will be forfeited if you miss your appointment or arrive late by 30 minutes or more.

3. How can I get more information or schedule an appointment by phone if I live overseas? (updated April 9, 2026)

International testing for the Special Enrollment Exam (SEE) is only available by testing remotely. There is no in-person international testing. Candidates can schedule their exam online or contact the call center at 844-645-2218 (toll-free) or internationally at 913-456-7498, 7:30 a.m. to 8 p.m. Eastern time, Monday through Friday.

Note: All international testing information is subject to change in the interest of ensuring the health, safety, and well-being of SEE candidates and PSI staff.

4. I previously passed parts of the exam; how long can I carry over those scores? (updated April 9, 2026)

Candidates who pass a part of the examination can carry over passing scores up to three years from the date the candidate passed the examination. For example, assume a candidate passed Part 1 on Nov. 15, 2025. Subsequently the candidate passed Part 2 on Feb. 15, 2026. That candidate has until Nov. 15, 2028, to pass the remaining part. Otherwise, the candidate loses credit for Part 1. The candidate has until Feb. 15, 2029, to pass all other parts of the examination or will lose credit for Part 2.

For domestic candidates with examination parts expiring from May 1, 2026, to June 30, 2026, the 3-year carryover period will be extended for two months. For international candidates with examination parts expiring from May 1, 2026, to Aug. 31, 2026, the 3-year carryover period will be extended for four months.

Test center environment

1. Will the examination be open book or resource assisted? (reviewed April 9, 2026)

The examinations are closed book. You are not allowed to access notes, books, reference materials, phones, smart glasses, or electronic devices at any time during the examination or during breaks. Unauthorized access to notes, books, reference materials or electronic devices may result in your test results being nullified by the IRS. You will be provided with scratch paper and pencils if testing in-person at the test center and you are not allowed to leave the testing room with notes taken during the examination.

2. What should I bring to the testing center or remote testing appointment? (reviewed March 13, 2026)

Bring one original unexpired government-issued photo ID that includes your name, photo, and signature. Your first and last name must exactly match the first and last name you used to schedule the examination. Failure to provide appropriate identification at the time of the examination is considered a missed appointment. As a result, you will not be allowed to test and forfeit your examination fee. Please note: military IDs cannot be accepted for remote testing appointments. They are, however, accepted for test center appointments.

Paper, pencil, and a calculator will be provided at the test site. Personal items are not allowed in the test center testing room and must be stored in a locker. Individuals not scheduled to take a test are not permitted to wait in the test center or be in the testing room. A complete list of test center rules can be found in the Candidate Information Bulletin on the PSI website.

3. Are food or water allowed in the testing room? (updated March 12, 2026)

Water is allowed in the testing room, but it must be in a clear or transparent container with a lid or cap. All labels must be removed, and the container will be inspected for notes or other prohibited test aids.  The candidate will need to remove the lid/cap for visual inspection by PSI staff. Should the container not meet the requirements outlined, the candidate testing in-person at a test center will be required to put it in their locker and will not be allowed to take it into the test room. If testing remotely, the container must be removed from the testing room.

Food or beverages, other than water, may not be brought into the testing room. This minimizes the opportunities for cheating. It limits possible damage to computer equipment. Eating can also be a distraction to other test takers as well as remote proctors. Candidates testing in-person may take breaks to access food and beverages stored in their locker.

4. Will anything I bring to the test center or remote testing appointment be inspected? (updated March 12, 2026)

If you are wearing eyeglasses, you will be required to remove them for visual inspection to ensure they don't contain a recording device. Large jewelry items must be stored in your locker or taken out of the testing room due to concerns over concealed recording devices. Water in a clear or transparent container with a lid or cap must have all labels removed, and the container will be inspected for notes or other prohibited test aids. You will need to remove the lid/cap for visual inspection by PSI staff. These inspections will take a few seconds and will be done at check-in and again upon return from breaks to ensure you do not violate any security protocol. With the exception of wedding and engagement rings and small stud earrings, jewelry is prohibited. Please do not wear other jewelry to the test center or remote testing appointment. Ties, bowties and hair accessories are subject to inspection. Please refrain from using ornate clips, combs, barrettes, headbands, tie clips, cuff links and other accessories as you may be prohibited from wearing them during the testing event.

5. Is my online proctored test secure?

Yes. Your online proctored test is secured to protect the integrity of the test and the safety of your personal data. PSI uses PSI Secure Browser technology with enhanced communication security and encryption. Your personal information is always protected. PSI does record your webcam and desktop on your computer, but only during the testing session. This stops when you close the online proctoring software application.

6. Where can I take my online proctored test?

You can test in the convenience of your home, school, or office. Wherever you test, you should be in a walled room where you will not be disturbed. No one else is permitted to be in the room with you while you are testing.

7. How do I know online proctoring will work on my machine?

Please review the system requirements‍. You will need to be able to install PSI Proctoring Platform on your computer to take the test. If you are on a corporate computer that does not allow program installation, you may want to take the test at home instead. Only one monitor is allowed during testing, and PSI Proctoring Platform will ask to automatically close any prohibited programs on the laptop/computer, such as Microsoft Word or other Office programs, various browsers, etc.

8. How long does the remote testing check-in process take?

The check-in process will take approximately 10-15 minutes. You can begin the check-in process up to 15 minutes prior to your test start time.

9. Are there workspace requirements for my remote test?

You will be asked to take a video of your testing area during the check-in process, which will be reviewed by a PSI proctor prior to test launch. Please ensure that you are in a well-lit room so that your testing area can be reviewed – artificial lighting is recommended. Please ensure that your desk space is clear and clean of any prohibited items. Unless allowed by your test sponsor, please make sure that there are no notes, paper/pencil, calculator, or other materials on the desk, and, overall, no items or information in the room that could be considered cheating materials. Items in the background, provided that they are not accessed during the test, are fine. For example, having books on a bookcase in the background is not a problem, provided that you do not access them.

10. Can I receive assistance with my test questions?

No. You may not receive any assistance from other individuals while taking the test, and you may not allow other individuals to see your computer screen when test questions are being presented. The online proctor cannot answer questions related to test content. Technical support is available for remote testers via live chat to assist with any technical issues related to the PSI Secure Browser, such as connection issues.

11. What actions are prohibited during my remote test?

Test rules provide guidance for what is acceptable during your test. The proctor will use your webcam/desktop and on-screen chat to communicate with you during your test. Your test may be paused by the proctor or automatically by the testing platform to investigate suspicious actions or events during the test.

Examples of prohibited behavior may include, but are not limited to:

  • Looking off the screen
  • Mumbling or speaking aloud
  • Using unauthorized materials as listed in the section below
  • Interacting with third parties intentionally or unintentionally
  • Leaving the circle of view of the webcam

The proctor will investigate the event and then release your test so that you may continue after re-accepting the terms and conditions. If you have any questions about the pause or release of your test, you can live chat with your proctor directly.

12. What physical items are prohibited during my remote test?

Please make sure that you do not have access to any mobile device or electronic device during your test aside from the laptop or desktop on which you are taking the test.

Examples of items that may not be permitted in your test space during the online proctored test include:

  • Reference materials, paper, notepads, or language dictionaries
  • Calculators
  • Any type of communication, surveillance or recording devices such as:
    • Mobile phones
    • Tablets
    • Smart watches or smart glasses
    • Headphones, AirPods, or any in-ear device
  • Baggage of any kind including handbags, purses, or briefcases
  • Weapons
  • Food or beverage (water is allowed)
  • Tobacco products or smoking paraphernalia

If you are viewed with communication, surveillance, recording devices, or any other prohibited item during your exam, your exam will be immediately terminated, and your exam fees will be forfeited. The incident will be reported for further investigation.

13. Is my online proctored test session recorded?

Yes. The entire test session is recorded, from when you check in to when you complete the test and close out of the online proctoring application.

Please note: After completing the test, you must fully close the online proctoring application before leaving the view of the webcam. Leaving the view of your webcam for any reason or duration during the test may result in your test session being terminated, and your test results being invalidated, even if you have already completed the test.

Test results

1. How do I obtain my SEE results? (reviewed April 9, 2026)

Upon completion of the examination, a pass/fail message will appear on your computer screen. Test scores are confidential and will be revealed only to you and the IRS. In addition, you will receive an email from PSI containing your score report.

You can print your score report by following the instructions below:

  1. Go to the PSI website and log into your account.
  2. Navigate to the Manage Tab.
  3. Scroll to your exam.
  4. Click "Check for Score Report."
  5. Once the requested score report appears on your screen, click on "Score Report."

If you need assistance locating your confirmation number or printing your score report, call 844-645-2218 (toll-free) or internationally at 913-456-7498, Monday through Friday from 7:30 a.m. to 8 p.m. Eastern time.

Note: You may also obtain score report results from prior test attempts by entering the required information as explained above.

2. How do you determine if a person passes or fails? What is the passing score? (reviewed March 12, 2026)

The scoring methodology was determined by the IRS following a scoring study. A panel of subject matter experts composed of Enrolled Agents and IRS representatives established a passing score for a candidate who meets the minimum qualifications to be an Enrolled Agent. The scaled passing score is 500.

3. What is a scaled score system? How can I determine my score? (reviewed March 12, 2026)

Scaled scores are determined by calculating the number of questions answered correctly and converting it to a scale that ranges from 200 to 800. The IRS has set the scaled passing score at 500. Failing candidates are provided with a scaled score value so that they may see how close they are to being successful. Candidates that receive a scaled score of 495 are very close to passing. Candidates with a scaled score of 245 are far from being successful. You will also receive diagnostic information to assist you with future examination preparation.

If you pass, the score report will show a passing designation. It will not show a score. All score values above passing indicate that a candidate is qualified — not how qualified. You will also receive diagnostic information which may indicate areas of weakness in your performance where you may need continuing education.

Applying for enrollment

1. Once I have passed all three parts of the SEE how do I officially become an enrolled agent? (reviewed April 21, 2026)

You must apply for enrollment within one year of the date you passed the third examination part.

You may electronically apply for enrollment and make secure payment of the $140 enrollment fee at Pay.gov.

Form 23 application

You may also apply for enrollment by mail by submitting a completed Form 23, Application for Enrollment to Practice before the IRS PDF, along with a check for $140 to the address listed on the form.

Please allow 60 days for processing (90-120 days if you are a former IRS employee).

As part of the evaluation of your enrollment application, the IRS will conduct a suitability check that will include a review of your personal tax compliance and criminal background.

2. How can I check on the status of my enrolled agent application? (reviewed April 21, 2026)

Form 23, Application for Enrollment to Practice Before the IRS - generally takes 60 days for processing (90-120 days for former IRS employees). If you haven't received a response after 60 days, send an email to epp@irs.gov and include your full name and address or call 855-472-5540, Monday - Friday 7 a.m. to 5 p.m. CST.

Note: This mailbox is not for IRS employee verification. If you are trying to confirm whether someone is an actual IRS employee because you received an unsolicited visit, phone call, or email claiming to be from the IRS, please visit Report phishing.

Page Last Reviewed or Updated: 07-May-2026