A study deck built directly from the official PSI Candidate Information Bulletin — for the first testing window covering 2025 tax law. Every card cites its source (IRS publications and the IRC). Every practice question maps to the bulletin's six Part 1 domains.
Already purchased? Unlock your deck →
Everything in the deck — plus the timed practice exams and full study guide PDF.
2026 is a reset year for the SEE: effective March 1, 2026 the IRS moved exam administration from Prometric to PSI Services · the first PSI-era window opened July 1, 2026 and runs through February 28, 2027 · it's the first window testing tax law as amended through December 31, 2025. Old prep written to prior tax years is studying the wrong law.
The Special Enrollment Examination (SEE) is the IRS exam to become an Enrolled Agent. Part 1 covers individual taxation — from preliminary taxpayer data through specialized individual returns. All facts below come from the irs.gov Enrolled Agents FAQ and the official PSI Candidate Information Bulletin.
The current testing window (domestic). International candidates start September 1, 2026. Testing is closed every March and April while the exam is updated.
Effective March 1, 2026 the exam moved from Prometric to PSI Services. Scheduling now happens at test-takers.psigov.us/irs.
Paid at scheduling. Three parts total — Part 1 is Individuals — and you can take them in any order.
85 scored + 15 unscored experimental questions, four options each. Seat time is 4 hours including the tutorial, survey, and two scheduled 10-minute breaks after questions 34 and 67.
Fail reports show a scaled score between 200 and 500 plus diagnostics. The IRS does not publish a percent-correct equivalent — so neither do we.
irs.gov Enrolled Agents FAQ and the PSI Candidate Information Bulletin — cited on every product page on this site.
You may take each part up to 4 times per testing window, and a passed part carries over for up to 3 years. The IRS does not publish official SEE pass rates by percent-correct — we will not publish a figure we cannot cite.
Scored-question distribution from the official PSI Candidate Information Bulletin (revised June 24, 2026) — 85 scored questions across six domains. The deck and practice exams mirror these weights.
Format: 100 multiple-choice questions (85 scored + 15 experimental) · 3.5-hour exam · scaled 200–800, 500 passes · Source: PSI Candidate Information Bulletin, rev. June 24, 2026
Concept questions in the same four-option format as the real exam, keyed to calendar-year-2025 tax law. Explanations on every answer, with the domain cited. No email required to play — we only ask at the end if you want more.
5 concept questions grounded in individual taxation principles for calendar year 2025, in the exam's four-option format. About 3 minutes. Full explanations on every answer. No email required to play.
You saw 5 questions. The full Exam Relay SEE Part 1 deck has 599 source-cited cards weighted to the bulletin's six-domain blueprint — with a wrong-answer breakdown and an IRS-publication citation on every card.
Source-cited flashcards with a spaced repetition engine and a wrong-answer breakdown on every card — why each distractor is wrong, not just which letter is right. Weighted to the Part 1 six-domain distribution, exactly like the exam.
Three 100-question timed, scored exams weighted to the bulletin blueprint, with rationales on every answer and a per-domain score breakdown.
Printable reference covering every Part 1 domain in long-form prose — for reading away from the screen. Directly cross-referenced to the deck.
An access code is emailed immediately after purchase and unlocks the deck in your browser — phone, tablet, or desktop. Free updates through the 2026–27 testing window.
The candidates who pass aren't the ones who read the most tax law. They're the ones who practiced retrieval under exam conditions, early and often.
Use the free 5-question quiz above. Score it honestly. The domains where you scored worst are exactly where you start — not where you finish. Most candidates over-study the topics they already know.
Income and Assets plus Deductions and Credits carry 34 of the 85 scored questions — 40% of the exam between them. Spend your hours where the questions are.
This window tests tax law as amended through December 31, 2025 — questions relate to calendar year 2025. Prep written to earlier tax years is teaching you numbers and rules the exam no longer uses. Every card in this deck is keyed to the 2025 tax year.
The $47 bundle includes three 100-question timed practice exams weighted to the six-domain blueprint. Sit each untimed first to read the rationales, then re-take strict-timed (3.5 hours) — and practice pacing around the real exam's two scheduled breaks after questions 34 and 67.
Every card cites its source in an IRS publication or the IRC and breaks down why each wrong answer is wrong. When you miss one, read the breakdown — the exam tests reasoning across fact patterns, not memorized letters.
One-time payment. No subscription. Free updates through the 2026–27 window. Instant access via a code emailed by SendOwl after purchase.
Just the flashcard deck. Skip the practice exams & study guide.
Everything in the deck — plus the timed practice exams and full study guide.
Why this window matters: the July 1, 2026 – February 28, 2027 window is the first administered by PSI Services and the first to test tax law as amended through December 31, 2025. The IRS does not publish a percent-correct pass equivalent for the 200–800 scale, and we won't invent one — every exam fact on this page is cited to the irs.gov Enrolled Agents FAQ or the PSI Candidate Information Bulletin.
Drop your email — we'll send the Exam Watch newsletter on Fridays: SEE window updates, PSI-era changes, and new practice material as we publish it. Unsubscribe in one click.
Free guide · Updated July 2026
The Prometric-to-PSI vendor switch, the new July 1, 2026 – February 28, 2027 window, the $317 fee, format and scoring, and the full Part 1 domain table — all in one source-cited guide, free.
Read the 2026–27 SEE changes guide →