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Enrolled Agent Exam Syllabus: IRS SEE Exam Parts 1-3
Do you know what’s on the Enrolled Agent syllabus? After all, in order to become an enrolled agent (EA), you must pass the Enrolled Agent exam (officially known as the Special Enrollment Exam or SEE). Once you pass, you’ll enjoy benefits like certified tax expertise, a federal designation, increased income, and more job opportunities. Therefore, to help you get ready, I’ll explain the Enrolled Agent exam syllabus. I’ll also discuss the topics covered by each IRS SEE exam part.
Table of Contents
- Reasons to Take the IRS Special Enrollment Examination
- SEE Exam Availability
- IRS SEE Exam Parts
- Enrolled Agent Exam Syllabus
- EA Exam Questions
- Types of Enrolled Agent Exam Questions
- IRS EA Exam Format
- EA Exam Part 1
- The Content of Enrolled Agent Exam Part 1 Questions
- EA Exam Part 2
- The Content of Enrolled Agent Exam Part 2 Questions
- EA Exam Part 3
- The Content of Enrolled Agent Exam Part 3 Questions
- More Help with the IRS EA Exam
Reasons to Take the IRS Special Enrollment Examination
If you’re a tax preparer who would like to represent your clients before the IRS, you can benefit from becoming an enrolled agent. You can also use the IRS EA designation to improve your marketability, differentiate yourself from other tax return preparers, and become more knowledgeable about tax laws.
When you browse through the enrolled agent subjects in the EA tests, you’ll see that the exam covers a lot of topics. So after you pass all of the EA exam parts, you’ll be able to demonstrate your level of expertise in tax issues.
SEE Exam Availability + EA Testing Window
In most years, the EA exam testing window is available from May 1-February 28 (February 29 in a leap year). However, 2026 is a little different. Prior to 2026, the EA exam was administered by a company called Prometric, and candidates sat for the exam at Prometric testing centers. But starting in March 2026, PSI Services was selected to administer the exam going forward. Plus, remote online testing is available on a limited basis. (We have more information in our post about registering for the EA exam).
As a result of this change, scheduling for the 2026 EA exam dates did not start until May 1, 2025 for domestic candidates (for exam starting July 1). Plus, international candidates won’t be able to schedule an exam until September 1, 2026 (for exams starting the same day on September 1).
2026 EA Exam Test Dates
Therefore, here is the window for taking the EA exam in 2026 and 2027:
- Domestic candidates: July 1, 2026 to February 28, 2027
- International candidates: September 1, 2026 to February 28, 2027
Moreover, all EA questions are related to the prior calendar year. So when you’re searching for the EA curriculum, make sure you’re looking at IRS exam syllabus for the correct year! (The same piece of advice goes for your EA exam prep, too.)
The IRS updates the SEE exam during the months of March and April. Then, the IRS introduces a new version of the exam each May. Basically, the IRS bases the new version on the most recent tax law through December 31 of the previous year.
EA Exam Requirements
The EA exam requirements do not include an education or experience requirement, however. Rather, to take the SEE exam, you simply must have a Preparer Tax Identification Number (PTIN). (In short, the enrolled agent exam requirements are much easier to meet than the CPA Exam requirements, in comparison.
IRS SEE Exam Parts
First of all, the EA exam has 3 parts. And each of the EA parts covers an area of tax regulations that you will have to deal with as an enrolled agent.
Enrolled agent exam topics
Furthermore, you can take the IRS exams in any order. So, for example, if the EA part 1 syllabus intimidates you, you could always skip ahead and tackle Parts 2 or 3 first.
Enrolled Agent Exam Syllabus
Simply put, the IRS exam syllabus includes the topics covered on the Enrolled Agent test. The IRS syllabus also specifies how many questions the exam allots to each topic.
IRS Syllabus 2026
In the following chart, you’ll see the EA syllabus for 2026. To be more specific, this is the list of topics to study if you’re planning on taking the EA exams from July 1, 2026, to February 28, 2027. However, remember that the EA exam syllabus actually tests on the Internal Revenue Code, forms, and publications that were current through December 31, 2025.
Current Enrolled Agent syllabus
SEE Part 1: Individuals |
SEE Part 2: Businesses |
SEE Part 3:Representation, Practices, and Procedures |
| 1. Preliminary Work with Taxpayer Data – 14 questions | 1. Business Entities and Considerations – 30 questions | 1. Practices and Procedures – 26 questions |
| 2. Income and Assets – 17 questions | 2. Business Tax Preparation – 37 questions | 2. Representation before the IRS – 25 questions |
| 3. Deductions and Credits – 17 questions | 3. Specialized Returns and Taxpayers – 18 questions | 3. Specific Areas of Representation – 20 questions |
| 4. Taxation – 15 questions | 4. Filing Process – 14 questions | |
| 5. Advising the Individual Taxpayers – 11 questions | ||
| 6. Specialized Returns for Individuals – 11 questions |
To ensure that the IRS SEE Exam always covers appropriate topics, the Candidate Bulletin explains that PSI Services periodically reviews the EA subjects tested. This review basically involves surveying the enrolled agent community and IRS subject matter experts.
Changes to the Enrolled Agent Exam Syllabus
Generally speaking, the major areas of SEE exam content are the same from year to year. For instance, the IRS Enrolled Agent exam will always cover broad areas like tax preparation, practices, and procedures. On the other hand, the number of questions in those broad domains can change. And of course, the exam changes when the U.S. tax code is altered.
A note about EA exam changes and your EA course syllabus
I’ve listed the 2026 EA exam changes for you, but remember that your EA course syllabus should already include these updates. Put another way, a good Enrolled Agent exam course is one that is updated every time the EA exam changes. For example, Gleim EA, Becker EA, and Lambers all update their course content regularly to reflect EA exam changes. (You can find more EA course details in a separate section below.)
EA Exam Questions
Each part of the Enrolled Agent exam contains 100 multiple-choice questions (MCQs). These 100 MCQs include 85 scored questions and 15 experimental questions. So between the three EA exam parts, you’ll have to answer 300 questions.
Enrolled agent exam pattern
The IRS weights the 85 scored questions equally. Furthermore, the IRS does not score the 15 experimental questions. Rather, the IRS includes these questions in order to test their suitability for future exams. The experimental questions spread throughout the exam, and you will not be able to identify them as such. Therefore, you must answer all of the EA exam questions to the best of your ability.
All of the Enrolled Agent exam questions provide four options from which you must choose your answer. You must always choose the one answer option that is the best.
Sample IRS EA Exam Questions
The Candidate Bulletin explains a scenario in which you would select the best answer to a SEE exam question. The example question asks about the Form 1040 filing deadline. In this instance, the answer should be April 16 because the normal filing deadline fell on a holiday. If the answer April 16 isn’t available, but the option April 15 is, then April 15 is the single best answer. April 15 is generally the filing deadline, so you should select that answer option.
Types of Enrolled Agent Exam Questions
The IRS uses three different MCQ (multiple-choice question) formats for the Enrolled Agent exam questions. In order to best prepare yourself for exam day, you should review this EA exam pattern and lots of sample questions in your review course. (I have more info about EA exam study material in a section below.)
Format 1: Direct question
This type of MCQ simply contains one sentence that asks a question.
Sample EA test question:
Which of the following entities are required to file Form 709, United States Gift Tax Return?
- An individual
- An estate or trust
- A corporation
- All of the above
Format 2: Incomplete sentence
This question type provides a sentence or two of information and ends with an incomplete sentence. Therefore, the answer completes the sentence.
Example of an EA exam question:
Supplemental wages are compensation paid in addition to an employee’s regular wages. They do not include payments for:
- accumulated sick leave.
- a nondeductible moving expense.
- vacation pay.
- travel reimbursements paid at the Federal Government per diem rate.
Format 3: All of the following except
This format makes a statement and then asks for the answer option that does not meet the criteria of the statement.
Here’s an example similar to ones on the SEE IRS exam:
There are five tests that must be met for you to claim an exemption for a dependent. Which of the following is not a requirement?
- Citizen or Resident Test
- Member of Household or Relationship Test
- Disability Test
- Joint Return Test
IRS EA Exam Format
The total testing time for each Enrolled Agent exam part is 3.5 hours. However, your total time at the PSI Services testing center will be 4 hours, as your appointment includes 30 minutes for a pre-exam tutorial and a post-exam customer satisfaction survey. Moreover, you should arrive at the testing center at least 30 minutes before your scheduled appointment time.
Plus, keep in mind that an on-screen timer shows the time you have remaining for the exam. The EA exam now includes two optional 10-minute breaks (between questions 34 and 35 and again between 67 and 68).
EA Exam Part 1
The EA exam dedicates Part 1 to individual taxation. As a result, this part covers income from various sources, deductions and credits, and specialized items such as estate and gift tax. Part 1 also touches upon an enrolled agent’s advisory role. Here is the breakdown of the topics in Part 1:
- Preliminary Work and Taxpayer Data: 16%
- Income and Assets: 20%
- Deductions and Credits: 20%
- Taxation: 17%
- Advising the Individual Taxpayer: 13%
- Specialized Returns for Individuals: 14%
IRS Exam Syllabus for Part 1
1: Preliminary Work and Taxpayer Data
1.1 Preliminary work to prepare a tax return
2: Income and Assets
2.1 Income
2.2 Retirement income
2.3 Property (real and personal)
2.4 Adjustments to income
3: Deductions and Credits
3.1 Itemized deductions and QBI
3.2 Credits
4: Taxation
4.1 Taxation
5: Advising the Individual Taxpayer
5.1 Advising the individual taxpayer
6: Specialized Returns for Individuals
6.1 Estate tax
6.2 Gift tax
6.3 International information reporting
EA SEE 1 Pass Rates
Because EA exam Part 1 focuses on individual taxation, it is relatively straightforward. For this reason, most EA candidates start with this part. (Remember, you can take the Enrolled Agent exam parts in any order.)
However, the EA exam Part 1 pass rates have dropped in the last couple of years, going from 66% a few years to 58% in the 2024-2025 testing window (that’s the last time EA exam pass rates were available). This pass rate decrease could indicate that many recent candidates didn’t prepare as well for this exam part as candidates of the past did, as Part 1 had a reputation for being easier. (That’s a good reason to make sure you always review your enrolled agent course syllabus in its entirety, even if you think you already know everything!)
While Part 1’s pass rates are the lowest Enrolled Agent exam pass rates, they are still very encouraging for EA candidates. After all, some other professional exams, like the CPA Exam, have much lower pass rates.
EA Exam Part 2
EA exam Part 2 covers business taxation. Additionally, Part 2 tests three domains:
- Business Entities and Considerations: 33%
- Business Tax Preparation: 46%
- Specialized Returns and Taxpayers: 21%
Corporate taxation, in particular, is more complex than individual taxation. Consequently, among the parts of the EA exam, candidates usually consider Part 2 to be more difficult than Part 1.
Part 2 SEE Exam IRS Syllabus
1. Business Entities and Considerations
1.1 Business entities
1.2 Partnerships
1.3 Corporations in general
1.4 Forming a corporation
1.5 S corporations
2. Business Tax Preparation
2.1 Business income
2.2 Business expenses, deductions, and credits
2.3 Business assets
2.4 Analysis of financial records
2.5 Advising the business taxpayer
3. Specialized Returns and Taxpayers
3.1 Trust and estate income tax
3.2 Exempt organizations
3.3 Retirement plans
3.4 Farmers
3.5 Rental property
Pass Rates for EA SEE 2
The pass rates of EA exam Part 2 have increased and surpassed those of Part 1 in the past few years. Part 2’s pass rates jumped from 57% in 2015-2016 to 65% in 2017-2018 and then all the way to 71% in 2024-2025. So does this mean that the Enrolled Agent exam Part 1 questions are harder than Part 2? Not necessarily. Although Part 2 had a reputation for being harder, candidates who sat for this part more recently may have prepared better than their counterparts who came before them.
Similarly, the candidates who pass Part 2 are usually candidates who passed Part 1, so they have experience with the exam. And this experience can help increase the Part 2 pass rates.
Finally, most candidates start with Part 1, and when some fail, they cease their pursuit of the EA designation. As a result, fewer candidates sit for Part 2.
A basic knowledge in accounting is helpful for passing Part 2. You should also spend more time on practice questions for this part. So when you’re picking your enrolled agent exam study material, make sure you chose a review course with plenty of sample EA questions.
EA Exam Part 3
Part 3 specializes in requirements for enrolled agents, the specific types of representation before the IRS, and the filing process. The Part 3 topics include:
- Practices and Procedures: 31%
- Representation before the IRS: 29%
- Specific Areas of Representation: 24%
- Filing Process: 16%
Syllabus for the EA SEE 3
1. Practices and Procedures
1.1 Practice before the IRS
1.2 Requirements for Enrolled Agents
1.3 Sanctionable acts
1.4 Rules and penalties
2. Representation Before the IRS
2.1 Power of attorney
2.2 Building the taxpayer’s case—preliminary work
2.3 Taxpayer financial situation
2.4 Supporting documentation
2.5 Legal authority and references
2.6 Related issues
3. Specific Areas of Representation
3.1 Representing a taxpayer in the collection process
3.2 Penalties and/or interest abatement
3.3 Representing a taxpayer in audits/examinations
3.4 Representing a taxpayer before appeals
4. Filing Process
4.1 Accuracy
4.2 Record maintenance
4.3 Electronic filing
Part 3 Enrolled Agent Exam Pass Rate
Ultimately, EA exam Part 3 seems to be the easiest for most candidates. The Part 3 pass rate has hovered between 83-86% in the past decade but dropped to 70% last year. years. So don’t give up when you reach Part 3!
What are the EA exam pass rates?
Candidates always want to know more about how to pass, so we have an entire post about the EA exam pass rates. The post breaks down the SEE results from the past several years and gives you tips on how to pass.
How to pass the enrolled agent exam: Use the best EA course
The best way to best the enrolled agent pass rate is to study with a good EA review course. Basically, review courses include enrolled agent study material (like books and maybe video lectures), sample EA exam questions, and several practice EA tests.
When I was younger, EA candidates had to attend in-person classes to study for their exams. These days, however, most EA courses are held online. You should pick a course with:
- Enrolled agent books (and for when you want to study offline, also copies of enrolled agent books PDFs)
- Video lectures and/or webinars that cover the entire EA exam syllabus
- Plenty of sample questions, similar in difficulty to the ones your encounter on exam day
- And, of course, several of full-length and timed EA practice exams (and maybe a few enrolled agent practice exam PDFs to study offline)
Our top-rated EA course is Gleim EA, but Becker and Lambers also makes our list of the best EA study courses.
FAQs about the SEE Exam Syllabus
Here are answers to some of the most common questions I receive about the EA syllabus.
How do I become an Enrolled Agent?
To become an Enrolled Agent, you need to pass the EA exam, also known as the Special Enrollment Examination (SEE) administered by the IRS. The exam consists of three parts, each focusing on different areas of tax knowledge. SEE Part 1 tests your understanding of individual tax topics, Part 2 covers business taxation, and Part 3 assesses your knowledge of representation, practices, and procedures. It’s important to note that passing all three parts of the EA exam is necessary to become an Enrolled Agent. While the pass rates may vary, it’s essential to dedicate ample time and effort to each section of the exam.
During the exam, you will encounter 100 questions in each part, and you will have 3.5 hours to answer them. The entire SEE exam consists of 300 questions and requires a total of 10.5 hours to complete. It is essential to manage your time wisely and pace yourself to complete all the questions within the allotted time.
What is the EA exam?
The EA exam, also known as the SEE IRS exam (Special Enrollment Examination), is a 3-part exam that tests your knowledge and ability to become an enrolled agent.
How many parts to the enrolled agent exam?
The IRS SEE exam has 3 parts that cover subjects on individuals, businesses, IRS representation, and tax practices and procedures.
Where can I find practice IRS EA exam questions?
To start, you can download a limited number of practice questions from the IRS. However, the IRS doesn’t give you enough free EA questions to pass the exam. For instance, the IRS only has 20 free questions for the Enrolled Agent Part 1 exam. So really, your best place to find questions is right inside your EA course. Although Enrolled Agent course details vary, most courses will include thousands of questions.
Is there an IRS Enrolled Agent Exam Study Guide PDF?
First, you can download the latest Enrolled Agent syllabus from PSI Services, the company that manages the testing centers where the EA exam is given. (If you’re been searching for an IRS enrolled agent study guide free download, this is the link you want!) And second, check the Enrolled Agent course syllabus included with your EA course. Moreover, your course should also have an Enrolled Agent study guide to follow.
What’s the Enrollment Agent syllabus vs the EA exam syllabus?
If you’ve been searching online about the Enrollment Agent syllabus and aren’t finding any luck, it’s just because you’re searching for the wrong term. The IRS uses the term Enrolled Agent instead of Enrollment Agent.
How many questions are on the EA exam?
The EA exam has 300 questions spread across 3 different exam parts.
How many parts to the enrolled agent exam?
The enrolled agent exam has 3 parts. SEE Part 1 tests on individuals, Part 2 tests on businesses, and Part 3 covers representation, practices, and procedures.
Can you send me an enrolled agent study material PDF?
Although I don’t have PDFs of old tests (I get that question a lot), you can sign up for my enrolled agent course for free, and I’ll send you information about passing the exam on your first try!
Can’t I just download a free EA study material PDF?
Let’s talk for a minute about some of the pirated study material for the enrolled agent exam that you can find online. First of all, it’s true that several reputable organizations have posted free enrolled agent study guide PDFs, and some of those study guides are very helpful. (For example, you can sign up for my free e-course that covers good study practices and more.) However, be wary of anyone who promises to send you old EA tests or even an enrolled agent exam questions PDF with questions from the current exam. Not only is this practice unethical, but you don’t even know if you’re getting accurate info. In the end, it’s always to stick to your study course or official materials from the IRS.
How much is the EA Tax Exam?
Several fees are associated with the EA exam. For example, in addition to the cost of an EA review course, there are also EA IRS enrolled agent exam fees as well. So to explain all of these expenses, we have an entire post dedicated to EA exam fees.
More Help with the IRS EA Exam
Now that you know all about the Enrolled Agent syllabus and structure of the IRS Special Enrollment Examination, you may want to discover the Enrolled Agent exam dates. You should also learn about EA exam scoring, a typical enrolled agent salary, and how long to study for the enrolled agent exam. But, most importantly, you should find an enrolled agent course to help you learn the content of the SEE. Your EA course will also provide you with enrolled agent exam sample questions. Additionally, all our favorite EA review courses include unlimited enrolled agent practice exams.
Do I Really Need an EA Exam Course to Pass the IRS Exam?
Yes—you need an Enrolled Agent course. As you can see from this post, the syllabus for the SEE Enrolled Agent exam is long. What’s more, the syllabus changes from time to time. Therefore, you don’t want to get caught studying outdated material. As a result, using a good Special Enrollment Examination course is going to be critical to your success.
Need More Enrolled Agent Examination Info?
Do you have any questions about becoming an EA? Then drop us a line so we can try to help! Or, get the answers to many common EA exam FAQs from our Enrolled Agent Blog.
About the Author Stephanie
I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites.
