What is the EA exam?
The Enrolled Agent credential is the highest credential the IRS awards. EAs have unlimited rights to represent taxpayers before the IRS, regardless of who prepared the return. You earn it by passing the three-part Special Enrollment Examination (SEE), administered by PSI. US candidates can test remotely through PSI online proctoring (from home, school, or office, in a walled room where you will not be disturbed) or at a PSI test center. International scheduling and testing is temporarily delayed by the IRS, with no new date announced yet. No degree is required, anyone with a PTIN can sit for the exam.
Each part is a separate 100-question, multiple-choice exam with a 3.5-hour time limit. You can take the parts in any order. You can attempt each part up to 4 times per testing window, and a passed part carries over for up to 3 years from the date you pass it. VantageEA mirrors the real format with timed, scored, PSI-style mock tests and detailed, IRS-referenced explanations.
The three parts
The SEE is split into three parts. Browse each part page for its full domain breakdown and every study topic, or jump straight into topic-by-topic practice.
Part 1: Individuals
Filing status, dependents, income, adjustments, deductions, credits, tax computation, and specialized individual returns.
Part 2: Businesses
Business entities, business income and deductions, MACRS depreciation and §179, property transactions, and self-employment issues.
Part 3: Representation
Circular 230, practitioner duties, the examination and appeals process, collections, and taxpayer rights.
How to study (and how long)
Most candidates spend roughly 50-120 hours per part depending on background. A reliable approach:
- Pick one part and read the domain outline on its part page.
- Work topic by topic, doing practice questions and reading explanations until each clicks.
- Take full, timed 100-question mock tests to build stamina and pacing.
- Review every missed question against the IRS reference, then re-test weak topics.
Build a personalized schedule with the free EA study planner, estimate fees with the exam cost calculator, or read our EA exam study guides.
Guides & articles
Section 1031 Like-Kind Exchanges: EA Exam Part 2 (2026)
Section 1031 like-kind exchanges for EA Exam Part 2: boot and recognized gain, mortgage netting, replacement basis, the 45 and 180 day rules. Practice free.
Qualifying Child vs Qualifying Relative: EA Part 1 (2026)
Qualifying child vs qualifying relative for EA Exam Part 1: the age, residency, support and gross income tests, tiebreakers, and Form 8332. Practice free.
IRS Statute of Limitations: EA Exam Part 3 Guide (2026)
IRS statute of limitations for EA Exam Part 3: the 3-year assessment rule, 6-year and fraud exceptions, refund lookback, and the 10-year CSED. Practice free.
EA Exam Numbers to Memorize for 2026: 2025 Tax Figures
The EA exam numbers to memorize for 2026: 2025 standard deductions, OBBBA limits, retirement caps, and Part 3 deadlines, sorted by exam part. Practice free.
Frequently asked
How much does the EA exam cost?
The EA Special Enrollment Examination costs $317 per part ($951 for all three parts), paid to PSI Services for the current cycle.
How many parts does the EA exam have?
Three: Part 1 (Individuals), Part 2 (Businesses), and Part 3 (Representation, Practices & Procedures). Each part is 100 multiple-choice questions with a 3.5-hour time limit, and you can take them in any order.
How long does it take to become an Enrolled Agent?
Most candidates study about 80-120 hours per part (roughly 3-4 months per part while working full time). Each passed part carries over for up to 3 years from the date you pass it, so you have time to finish the other two.
Do I need a degree to become an Enrolled Agent?
No. There is no education requirement. You need a PTIN, then must pass all three SEE parts and apply for enrollment (Form 23). The EA credential is issued by the IRS.
When can I take the EA exam?
The current testing window runs July 1, 2026 to February 28, 2027 for US candidates (the window is generally May 1 to end of February; 2026 starts July 1 because of the PSI transition). International scheduling and testing is temporarily delayed by the IRS, with no new date announced yet. US candidates can test remotely through PSI online proctoring (from home, school, or office, in a walled room where you will not be disturbed) or at a PSI test center. The fee is $317 per part, paid when you schedule.
More in the EA exam FAQ, or compare VantageEA with Gleim, Surgent, and Becker.
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