Enrolled Agent Exam (SEE) Practice Tests 2026

The Special Enrollment Examination (SEE) is the three part test that lets you become an enrolled agent, the only tax credential issued directly by the IRS. Passing all three parts, plus a tax compliance and suitability check, gives you unlimited practice rights before the IRS. There is no degree or experience requirement to sit it: anyone with a PTIN can register.

What score do you need to pass the enrolled agent exam?

You need a scaled score of 500. Each part is reported on a scale that runs from 200 to 800, and the IRS has set 500 as the minimum level of knowledge it considers acceptable. A scaled score is not a percentage, so there is no published number of questions that guarantees a pass. This app's mocks score you against an internal 70 of 100 practice bar, which is a study threshold we chose and not the official conversion. We would rather say that than invent a percentage.

How many questions are on each part of the SEE, and how long do you get?

Each part has 100 multiple choice questions and lasts 3.5 hours. Only 85 of the 100 are scored; the other 15 are experimental questions being trialled for future exams, and they are not identified on screen, so you have to treat every question as if it counts.

• Parts: 3, taken separately and in any order
• Questions: 100 per part, of which 85 are scored and 15 are experimental
• Format: multiple choice, four options, one best answer
• Time: 3.5 hours per part, with a four hour appointment to allow for the tutorial and survey
• Fee: $317 per part, payable at scheduling and non-refundable
• Attempts: up to 4 per part within a testing window
• Carryover: a passed part stays valid for 3 years from the date you passed it

Which tax year does the 2026 to 2027 exam window test?

It tests calendar year 2025. For exams taken between 1 July 2026 and 28 February 2027, every reference is to the Internal Revenue Code, regulations, forms and publications as amended through 31 December 2025, and candidates are told not to consider any legislation, court decision or penalty amount after that date. This matters more than usual for the current window, because the One Big Beautiful Bill Act changed a long list of 2025 figures: the child tax credit, the SALT cap, the section 179 limits, and the new deductions for tips, overtime and car loan interest. Every dollar amount in this app is keyed to that 2025 basis, and prior year amounts appear only as wrong answers, which is exactly how the real exam uses them.

How are the questions on each part split by topic?

The IRS publishes the number of scored questions per topic area, and it is uneven enough to change how you should study. Business Tax Preparation alone is 37 of the 85 scored questions on Part 2, while Filing Process is 14 of 85 on Part 3. The mock in this app draws its 100 questions in these same proportions.

• Part 1, Individuals: Preliminary Work with Taxpayer Data 14, Income and Assets 17, Deductions and Credits 17, Taxation 15, Advising the Individual Taxpayer 11, Specialized Returns for Individuals 11
• Part 2, Businesses: Business Entities and Considerations 30, Business Tax Preparation 37, Specialized Returns and Taxpayers 18
• Part 3, Representation, Practices and Procedures: Practices and Procedures 26, Representation before the IRS 25, Specific Areas of Representation 20, Filing Process 14

Who administers the enrolled agent exam now?

PSI Services. Effective 1 March 2026 the IRS moved the SEE away from Prometric, which had run it for years, and appointed PSI to develop and administer it. Registration and scheduling for the 2026 test cycle go through PSI, and older guides that tell you to book through Prometric are out of date. The exam content and the three part structure did not change with the vendor.