Guide · Updated July 2026
Enrolled Agent exam cost & requirements, 2026–27: the complete sourced checklist
Everything below comes from irs.gov — the Enrolled Agents FAQ and Enrolled Agent News pages — checked July 2026. This cycle has two things you can't afford to miss: a brand-new exam vendor and a testing window that just opened.
Cost at a glance
| Item | Cost | Source |
|---|---|---|
| Exam fee, per part | $317, paid at appointment scheduling | IRS EA FAQ |
| All three parts (first attempt each) | $951 | Computed from IRS fee |
| Reschedule/cancel ≥ 48 hours out | Free | IRS EA FAQ |
| Reschedule/cancel < 48 hours out | Full $317 fee again | IRS EA FAQ |
| Retaking a failed part | Another $317 per attempt | IRS EA FAQ |
There is no package pricing — each of the three parts is a separate $317 registration. Budget realistically: the biggest hidden cost of the EA credential is a failed part, which costs both $317 and a re-study cycle.
The requirements: shorter than you think
The SEE has no education or experience prerequisite. The IRS's official path to becoming an EA by examination:
- Get a PTIN (Preparer Tax Identification Number) — step 1 per the IRS. You need it to register for the exam.
- Pass all three parts of the Special Enrollment Examination: Part 1 — Individuals, Part 2 — Businesses, Part 3 — Representation, Practices and Procedures. The scaled passing score is 500 on each part.
- Apply for enrollment and pass a tax-compliance suitability check.
Passed parts don't expire quickly: per the IRS FAQ, you can carry over a passing score up to three years from the date you passed that part. Most candidates take the parts one at a time across a single window.
The 2026–27 window and the PSI vendor change
| Milestone | Date |
|---|---|
| PSI Services replaces Prometric as exam administrator | March 1, 2026 |
| Domestic testing window | July 1, 2026 – February 28, 2027 |
| International testing window | September 1, 2026 – February 28, 2027 |
Effective March 1, 2026, the SEE is no longer developed and administered by Prometric — the IRS contracted PSI Services, LLC, and registration, scheduling, and the Candidate Information Bulletin now live on PSI's platform. Per IRS enrolled agent news, testing availability began rolling out starting July 1, 2026. Practical consequence: any scheduling instructions, test-center lists, or screenshots you find online that reference Prometric are obsolete this cycle.
One more scheduling nuance from this window: exams taken July 1, 2026 – February 28, 2027 test tax law as amended through December 31, 2025 — full details in our EA Part 1 format & scoring guide.
Deciding between EA and CPA?
If you're weighing the $951 EA path against the CPA license, the honest comparison — audience, cost structure, time commitment, and scope of practice — is in our EA vs CPA guide.
Start with Part 1
Exam Relay's SEE Part 1 (Individuals) deck is built for this exact window: every card keyed to calendar-year-2025 tax law, weighted to the official content outline, with timed practice exams matching the 100-question / 3.5-hour format.
SEE Part 1 (Individuals) — 2026–27 window edition
Source-cited study deck + timed practice exams for the July 1 window.
See the EA Part 1 deck →Sources
- IRS — Enrolled Agents: Frequently Asked Questions (fee, windows, carryover, reschedule rules, passing score)
- IRS — Enrolled Agent News (PSI transition, July 1 testing rollout)
- IRS — Become an Enrolled Agent (PTIN + enrollment steps)
Exam Relay is not affiliated with the IRS or PSI Services. Verify current registration details on the official PSI portal before scheduling.