Enrolled Agent Exam in 2027: Parts, Cost, Scoring, and Renewal

The enrolled agent exam is three separate tests, each with 100 multiple-choice questions and a 3.5-hour limit. You can take the parts in any order, you need a scaled score of 500 on each, and you have three years to pass all three. Passing doesn’t make you an EA by itself, because you still apply to the IRS and clear a suitability check.

What Is on the Enrolled Agent Exam?

The IRS names three parts: Individuals, Businesses, and Representation, Practices and Procedures. The full topic outline sits in the Candidate Information Bulletin on the PSI website, which IRS Publication 5279 says covers the topics for each part.

The IRS also posts sample questions for Part 1, Part 2 and Part 3. They show you the territory better than any outline.

Part 3 isn’t about preparing returns at all. It’s about what you’re allowed to do for a client once the IRS gets involved, and what the rules say you must not do.

How Many Questions and How Much Time Do You Get?

Each part has 100 questions, and 85 of them are scored. The other 15 are experimental, and they don’t count toward your result.

You get 3.5 hours per part. Your actual seat time is 4 hours, because the tutorial, a survey and two scheduled 10-minute breaks come out of that block.

The exams are closed book. Notes, books, phones and other devices aren’t allowed at any time, including breaks, and the IRS says breaking that rule can get your results nullified. At the test site, paper, a pencil and a calculator are provided.

Bring one original, unexpired government photo ID. Your first and last name have to match exactly what you used to schedule, or the IRS treats you as a no-show and you lose your fee.

PSI Services now delivers the exam for the IRS. The IRS says it replaced the earlier vendor, Prometric, and PSI says it offers U.S. test centers and remote proctoring. That’s worth knowing, because study guides written before the switch can describe the old rules.

You’ll see a pass or fail message on screen as soon as you finish, and PSI emails you a score report.

How Is the Enrolled Agent Exam Scored?

The IRS converts the number of questions you answer correctly to a scale from 200 to 800, and the scaled passing score is 500. A panel of enrolled agents and IRS representatives set that bar after a scoring study.

If you fail, your report shows your scaled score so you can see how close you came. The IRS gives its own example: a 495 is very close, and a 245 is far away. You also get diagnostic information about weak areas.

If you pass, your report shows a passing designation and no score. The IRS explains that every score above passing only tells you that you’re qualified, not how qualified.

What about the pass rate? The IRS’s exam FAQ gives no pass rate, and no IRS page we reviewed lists one. Any percentage you’ve seen online comes from somewhere else. We don’t quote one here.

One more detail to plan around. The questions follow the Internal Revenue Code and IRS forms and publications as amended through the end of the year before the testing window opens. The IRS FAQ states the exact cutoff each window, and it tells you not to apply later law or court decisions.

When Can You Take the Enrolled Agent Exam?

The Testing Window

Publication 5279 says the exam is offered May through February. The IRS FAQ adds that it isn’t offered in March and April, when the test is updated with the newest tax law. In a year when the vendor or schedule changes, the opening date can land later than May, so check the IRS page for the current window before you plan around a date.

Retakes and Scheduling

You can take each part up to four times in a testing window. After you fail a part, you wait 24 hours before you book that same part again. You can book a different part right away.

You schedule online through PSI or by phone. You can reschedule or cancel without a fee if you do it at least 48 hours ahead. Do it later and you pay a full fee again. Miss the appointment or arrive 30 minutes late, and you forfeit the whole fee.

How Long Passed Parts Stay Valid

A passing score carries over for three years from the day you passed that part. Say you pass Part 1 in November and Part 2 the next February. Part 1’s three years run out in November three years later, and Part 2’s run out the February after that.

If you let a part expire, you lose credit for it and have to pass it again. Plan your order accordingly.

How Much Does the Enrolled Agent Exam Cost?

If you pass each part on the first try, you’ll pay the exam fee three times, plus $140 and the PTIN fee. Since the fee is due when you schedule, a retake means a new appointment and a new fee.

Fees change. The IRS FAQ and the PTIN page are where to confirm the current amounts before you pay anything.

What Are the Enrolled Agent Requirements Besides Passing?

The IRS’s steps to become an enrolled agent are short, but each one has a catch.

1. Get a PTIN. Anyone paid to prepare federal returns needs a valid PTIN, and every enrolled agent must have one.
2. Pass all three parts within three years.
3. Apply for enrollment within one year of passing your third part. You can file online through Pay.gov with Form 23 or mail the form with a check.
4. Pass a suitability check.

The IRS allows 60 days to process your application. Certain former IRS employees may be exempt from the exam through past technical experience, and their applications take 90 to 120 days.

What the Suitability Check Looks At

The IRS says the check covers your personal tax compliance and your criminal background. In general, overdue returns you haven’t filed can hurt an application, and so can unpaid taxes unless you’ve set up an acceptable payment arrangement.

On the criminal side, the IRS names a felony conviction under federal tax laws or a felony related to dishonesty or a breach of trust, if it’s less than ten years old. Circular 230 has the full rules. If either issue applies to you, read it before you spend money on exam fees.

Which Master’s in Taxation Courses Match Each Part?

No school we looked at says a course prepares you for the SEE. What they publish are course titles and descriptions, and those overlap with what the IRS tests. A master’s is also not required. It’s a bigger investment than the exam, and the median total tuition among the programs we track with tuition on record is $37,650.

If you do want the depth, here’s where the topics match.

Part 1: Individuals

Weber State’s Master of Taxation requires Advanced Individual Taxation, a 3-credit course, per its program requirements. Cincinnati’s Master of Science in Taxation has Individual Tax: Structure as a core course and Federal Tax Research: Individuals as part of its capstone.

Across the 59 schools in our research files, 18 have a course with “individual” in the title.

Part 2: Businesses

Weber State also requires Advanced Corporate Taxation and Advanced Partnership Taxation. At Portland State, Corporate Taxation I is a 4-credit course, and the Master of Taxation follows it with a second corporate course. Cincinnati’s core adds Partnership Taxation and three corporate tax courses, and Rutgers Business School lists Corporate Income Taxation and Partnership Taxation in its curriculum.

This is the most common topic. 54 of our 59 researched schools teach partnerships, corporations, S corporations or business entities.

Part 3: Representation, Practices and Procedures

Here the course titles line up closely. Portland State’s Federal Tax Procedure covers audits, the appeals function, assessment procedures, tax litigation in the U.S. Tax Court, collections and penalties.

Gonzaga’s Master of Science in Taxation has a course on IRS practice and procedure that describes how the IRS operates and presents techniques for representing clients before it. Gonzaga’s Federal Tax Clinic goes a step further: you represent low-income clients in IRS examination and collection matters, including audits, offers in compromise and appeals. That’s Part 3 territory in real cases.

Grand Valley State’s Federal Tax Practice and Procedure surveys IRS audits, appeals and enforcement and the requirements for practice before the IRS. Its Master of Science in Taxation also fits busy schedules, since classes avoid tax busy season.

Rutgers offers Regulation of Tax Practice at 3 credits. In all, 45 of the 59 schools list a practice and procedure, controversy, tax practice or ethics course.

If You’re Already an EA

Some programs are built for people who hold the credential. Taft’s Master of Science in Taxation is designed for certified public accountants, enrolled agents and experienced tax professionals. Taft is also an IRS-approved continuing education provider and reports your completed hours to the IRS for you.

To compare costs and formats, start with our full list of master’s in taxation programs. You can also narrow to lower-priced programs or to programs with no Graduate Record Examinations (GRE) requirement.

How Do You Keep Your Enrolled Agent Status?

You renew your enrollment about every three years. The IRS ties your cycle to the last digit of your Social Security number and has you file Form 8554, online through Pay.gov or on paper. Your PTIN renews every year.

Continuing education is the part you’ll live with. The IRS requires 72 hours every three years, made up of 66 hours of qualifying CE and 6 hours of ethics. You also need at least 16 hours each year, and 2 of those must be on ethics.

A few rules catch people out:

• Courses you take before the month you became an enrolled agent don’t count.
• Extra ethics hours can’t be applied to your federal tax CE.
• You must use an IRS-approved provider.

If you enroll partway through a cycle, you complete 2 hours of qualifying CE for each month plus 2 hours of ethics a year. Once your own cycle begins, the full 72 hours applies. Approved providers report your hours to the IRS, so you don’t mail certificates, and you can view your credits in your online PTIN account.

How Should You Study for the Enrolled Agent Exam?

The IRS suggests starting with the Internal Revenue Code, Circular 230, IRS publications, and tax forms with their instructions. You can also look at commercial prep materials. The IRS doesn’t recommend any provider, though some IRS-approved CE providers offer prep courses.

A practical order of attack:

1. Read the sample questions for all three parts. They’ll tell you which part feels closest to your work.
2. Start with that part. The parts can be taken in any order, so you can bank an early pass.
3. Save Part 3 for after you’ve read Circular 230. Its sample questions cite Circular 230 sections directly.
4. Check the vendor name and the tax-law year on any course you buy.

You’ve got room to be careful, because passed parts stay valid for three years. Take that time. If you’re deciding between this credential and becoming a Certified Public Accountant (CPA), our enrolled agent vs CPA comparison covers the trade-offs, and our enrolled agent salary guide covers pay.