Finance · Tax
IRS Special Enrollment Examination (SEE) for Enrolled Agents
The three-part IRS exam to become an enrolled agent, a federally licensed tax practitioner who can represent any taxpayer before the IRS: individual taxation, business taxation, and representation, ethics and procedures.
Questions last checked against the official sources on October 11, 2026.
The real exam at a glance
- Exams
- 3 parts, taken in any order
- Each part
- 100 multiple choice (85 scored + 15 unscored), 3.5 hours
- To pass
- Scaled score 500 (range 200-800)
- Fee
- $317 per part, paid to PSI
- Tax law tested
- Tax year 2025 (window 1 Jul 2026 - 28 Feb 2027)
- Retakes
- Up to 4 attempts per part per window; passed parts carry over 3 years
- Delivered by
- PSI test centers and online proctoring, closed book, on-screen calculator
What you'll practise
Try a question
For filing status purposes, a taxpayer's marital status is generally determined on which date?
- The date the return is filed
- The last day of the tax year
- The first day of the tax year
- 1 July of the tax year
Show the answer
B. The last day of the tax year — Whether you are married or unmarried is determined as of the last day of the year (31 December for calendar-year filers), with a special rule when a spouse dies during the year.
Sample questions by topic (in English)
- 1. Preliminary work and taxpayer data
- 2. Income and assets
- 3. Deductions and credits
- 4. Taxation
- 5. Advising the individual taxpayer
- 6. Specialized returns for individuals
- 1. Business entities and considerations
- 2. Business tax preparation
- 3. Specialized returns and taxpayers
- 1. Practices and procedures
- 2. Representation before the IRS
- 3. Specific areas of representation
- 4. Filing process
Ask the examiner
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Questions about the Enrolled Agent (SEE)
Is this the official Enrolled Agent (SEE)?
No. Semplr is independent and not affiliated with the exam body. We write every question ourselves, in the official format and at the official level.
What is the real Enrolled Agent (SEE) like?
Exams: 3 parts, taken in any order. Each part: 100 multiple choice (85 scored + 15 unscored), 3.5 hours. To pass: Scaled score 500 (range 200-800). Fee: $317 per part, paid to PSI. Tax law tested: Tax year 2025 (window 1 Jul 2026 - 28 Feb 2027). Retakes: Up to 4 attempts per part per window; passed parts carry over 3 years. Delivered by: PSI test centers and online proctoring, closed book, on-screen calculator.
How is my practice marked?
Instantly. You see your score against the pass mark, and an explanation for every question — including the ones you got right.
Can I take it on my phone?
Yes. The whole mock exam works on a phone, and your progress is saved in your browser.
Ready for a full run?
One sitting, real timing, then your score against the pass mark.
Start the free mock exam