Data hub · Updated July 2026
Enrolled Agent exam Part 1 (Individuals): format, cost & the 2026–27 window
Every number on this page traces to a published source — the official IRS SEE Candidate Information Bulletin (published by PSI Services, revised June 24, 2026) and the IRS Enrolled Agent FAQ — linked inline and listed at the bottom. Where a figure is not officially published (like a percent-correct passing score or an official pass rate), we say so instead of inventing one.
Summary: the numbers at a glance
| Statistic | Value | Source |
|---|---|---|
| Exam fee | $317 per part ($951 for all three) | IRS EA FAQ |
| Questions (Part 1) | 100 multiple-choice (85 scored + 15 unscored) | SEE CIB |
| Answer format | 4 options per question | SEE CIB |
| Duration | 3.5 hours (210 minutes) | SEE CIB |
| Scoring scale | 200–800, pass = 500 (scaled) | SEE CIB |
| Percent-correct to pass | Not published by the IRS | — |
| Testing window | July 1, 2026 – February 28, 2027 | SEE CIB |
| Test vendor | PSI Services (took over from Prometric, Mar 1, 2026) | IRS EA FAQ |
| Tax-law basis | IRC as amended through Dec 31, 2025; calendar year 2025 | SEE CIB |
| Open book? | No — closed book | SEE CIB |
The 2026–27 window is different: new vendor, new tax law
Two things changed at once this cycle. First, the SEE moved from Prometric to PSI Services effective March 1, 2026 — registration, scheduling, and the Candidate Information Bulletin now all live on PSI's platform. Second, and more important for your study plan: the exam's legal basis rolled forward. Per the CIB, for exams taken July 1, 2026 through February 28, 2027, "all references on the examination are to the Internal Revenue Code, Code of Federal Regulations, IRS forms, instructions, and publications, as amended through December 31, 2025," and unless otherwise stated all questions relate to calendar year 2025.
That means 2025 figures — standard deduction, bracket thresholds, credit phase-outs, and every provision enacted through the end of 2025 — are what the exam tests. Study materials still keyed to 2024 law are the single most common self-inflicted wound this cycle.
Part 1 content outline (from the CIB)
The 85 scored questions are distributed across six domains:
| Domain | Scored questions | Share |
|---|---|---|
| Preliminary Work with Taxpayer Data | 14 | ~16% |
| Income and Assets | 17 | ~20% |
| Deductions and Credits | 17 | ~20% |
| Taxation | 15 | ~18% |
| Advising the Individual Taxpayer | 11 | ~13% |
| Specialized Returns for Individuals | 11 | ~13% |
Income & Assets plus Deductions & Credits together are 40% of your scored items — weight your study time accordingly.
How scoring actually works
The CIB is explicit: raw correct answers are converted to a scale from 200 to 800, and the IRS has set the scaled passing score at 500. The IRS does not publish what raw percentage that corresponds to, and it can differ between exam forms because the conversion accounts for question difficulty. Any site quoting a specific percent-correct cutoff is guessing. The 15 unscored experimental questions are indistinguishable from scored ones, so answer everything as if it counts.
What it costs to become an EA
- $317 per exam part ($951 for Parts 1–3), paid at registration — non-refundable per the IRS FAQ.
- A PTIN (Preparer Tax Identification Number) is required to register.
- After passing all three parts, you apply for enrollment (Form 23) and pass a tax-compliance suitability check.
Study for the 2025 law, not the 2024 law
Exam Relay's SEE Part 1 deck was built for this window specifically: every card is keyed to calendar-year-2025 tax law and weighted to the six CIB domains above, with timed practice exams that mirror the 100-question / 3.5-hour format. Try 5 sample questions free on the product page.
SEE Part 1 (Individuals) — 2026–27 window edition
Source-cited study deck + timed practice exams, built on the June 24, 2026 CIB.
See the deck →Sources
- IRS SEE Candidate Information Bulletin — PSI Services (rev. June 24, 2026)
- IRS — Enrolled Agents: Frequently Asked Questions
- IRS — Become an Enrolled Agent
- PSI — IRS Special Enrollment Examination portal
Exam Relay is not affiliated with the IRS or PSI Services. Verify current registration details on the official PSI portal before scheduling.