Overview
Enrolled agent (EA) is a federal tax credential awarded by the U.S. Internal Revenue Service. The IRS describes it as the highest credential it grants. An enrolled agent may represent taxpayers before the IRS, with the same unlimited practice rights as attorneys and CPAs: there is no restriction on which clients they serve, which tax matters they handle or which IRS offices they appear before.
Most candidates earn the credential by passing the Special Enrollment Examination (SEE), a three-part IRS test. Certain former IRS employees with relevant technical experience are exempt from the exam. Since March 1, 2026, the exam is delivered through PSI Services.
Who can apply
The route most candidates follow has four steps.
Get a preparer tax identification number (PTIN) before registering for the exam.
Pass all three parts of the SEE within three years.
Submit Form 23, the application for enrollment, after passing.
Clear the IRS suitability check, which looks at your background and tax compliance, including whether you have filed all required returns and have no outstanding tax liabilities.
Exam pattern
The SEE has three parts, each taken as a separate exam.
| Part | Subject |
|---|---|
| Part 1 | Individuals |
| Part 2 | Businesses |
| Part 3 | Representation, practices and procedures |
Each part has 100 questions, of which 85 are scored and 15 are experimental and not scored. Each part allows 3.5 hours of testing time; the full appointment is about 4 hours once the tutorial, survey and breaks are included.
Syllabus
Part 1 covers tax matters for individual taxpayers, Part 2 covers business taxation, and Part 3 covers representation before the IRS, including professional practice and procedures. The IRS publishes sample questions for each part, written against tax law current through December 31, 2025. The official SEE Candidate Information Bulletin on the PSI site lists the detailed topic areas.
Marking and results
Scores are scaled from 200 to 800, and 500 is the passing score. Candidates who pass receive a pass result only. Candidates who fail receive a scaled score showing how close they came to the passing mark.
Important dates
Testing window: the SEE is offered from May 1 to the end of February of the following year. Testing is closed in March and April while the exam is updated. The IRS gives the current window as July 1, 2026 to February 28, 2027 for U.S. domestic candidates.
Each part may be taken up to four times in a testing window.
A passing score on a part stays valid for three years from the date you pass it, so all three parts must be passed within that period.
Submit Form 23 within one year of passing all three parts.
Fees
As listed on the IRS site in 2026:
| Item | Fee |
|---|---|
| SEE, per part | $317 (non-refundable and non-transferable) |
| Enrollment application (Form 23) | $140 |
How to apply
Get a PTIN first. Then register and schedule each part through PSI's Special Enrollment Examination site, linked from the IRS enrolled agent pages. After you pass all three parts, file Form 23, either online through Pay.gov with electronic payment or by mail with a check.
After the exam
The IRS says to allow about 60 days to process an enrollment application, and 90 to 120 days for former IRS employees.
To keep the credential, an enrolled agent must renew every three years, with the renewal cycle set by the last digit of their Social Security number. Renewal is done on Form 8554, online through Pay.gov or on paper. The cycle running from October 1, 2026 to January 31, 2027 is for numbers ending in 7, 8 or 9, and for people with no SSN.
Continuing education over each three-year cycle is 72 hours: 66 hours of qualifying education and 6 hours of ethics. At least 16 hours are needed each year, 2 of them on ethics. Courses must come from an IRS-approved provider, and courses taken before the month you became an EA do not count. Renew your PTIN every year, between mid-October and December 31.
Preparation tips
Work through the IRS sample questions for all three parts to learn the question style.
Read the SEE Candidate Information Bulletin before you start studying, so your topic list matches the official one.
Study from tax law that is current for the exam window you plan to sit.
Since failed parts can be retaken only four times per window, schedule a part when you are ready rather than to test yourself.
Do I have to pass all three parts at once?
No. You can take the parts separately, but all three must be passed within three years, because each passing score is valid for three years from the date you passed.
What score do I need to pass a part?
A scaled score of 500 on a range of 200 to 800.
Can I become an enrolled agent without taking the exam?
Certain former IRS employees with relevant technical experience are exempt from the exam requirement.
How many times can I retake a part?
Each part may be taken four times in one testing window.