However, if you prefer Fridays or Saturdays for all your EA exam dates, you should schedule at least one month ahead of time. The SEE is composed of three separate parts that test the knowledge of the previous tax year’s Internal Revenue Code, Code of Federal Regulations, IRS forms, instructions, and publications. Each part is taken individually and consists of 100 questions, with a 3.5-hour duration allocated. Of the 100 questions, only 85 contribute to the final score, while the remaining 15 serve as experimental items and do not influence the overall score for that particular part. Like the IRS, Becker provides free EA Exam study materials through downloadable practice questions.

Enrolled Retirement Plan Agent program

Exams are administered at Prometric test centers and are taken on a computer. There are test centers in most major cities in the US and are open throughout the week, with some locations open on Saturdays and Sundays. The former IRS employee review adds substantially to the processing time. We estimate that the average time to process most applications for enrollment to be 3 months.

How do I prep for the exam?

• Enrolled agents enjoy flexible work options, more earning potential, and high demand for their services.
• You do not have to take all the parts at the same time or even in a particular order.
• Refer to Circular 230 PDF, Sections 10.5(d)(1) and 10.51, for a complete explanation of the suitability requirements.
• When you arrive at the testing center, you must show at least one unexpired government-issued ID.

Candidates must pass all three parts of the EA exam within two years, starting from the date the first exam is passed. The pass rate for part 2 is traditionally much lower than for the other two parts of the exam. The published pass rates for the exam are broken down by exam part. Each part of the exam contains 100 questions that must be answered in 3.5 hours.

Enrolled Exam Scheduling, Fees, and Administration

Each Part has 100 multiple choice questions, split into two sections of 50 questions each. You have three and a half hours (210 minutes) to complete the exam and must earn 105 points (of a maximum 130) to pass. The IRS Enrolled Agent exam pass rate fluctuates from 70% to https://www.bookstime.com/ 74%.

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. Sample test questions are also available as examples of the types of questions that may appear on the examination.

• Our comprehensive content outlines, video lectures, and audio lectures join forces with the largest test bank on the market to prepare you for every type of exam question.
• The Part 3 pass rate has hovered between 83-86% in the last 3 years.
• This free Enrolled Agent study guide helps you plan for success by outlining the process of applying for, preparing for, and passing the exam.
• Candidates will receive their test results immediately upon exam completion.
• Once you have everything together, you’ll create an account with the IRS Tax Professional PTIN System Opens in new window and follow the prompts to fill out the application.

Is there an IRS Enrolled Agent Exam Study Guide PDF?

Stay familiar with IRS collections, appeals, and audit processes. Network with other enrolled agents and CPAs to keep up to date on the latest developments in federal and state tax issues. However, if you have background in one of these areas, you may not need all the recommended hours to prepare.

• The topics of the experimental questions cannot be known, so this breakdown accounts for the remaining 85 questions.
• The Enrolled Agent exam is taken by candidates who wish to become Enrolled Agents.
• So between the three EA exam parts, you’ll have to answer 300 questions.
• Enrolled agents (EA) must pass a comprehensive 3-part exam covering individual, business, and representation-focused tax topics.
• For example, there are many more Enrolled Agent exam dates 2025 in India than there are for Enrolled Agent exam Canada test-takers.
• Applications are processed in the order in which they are received.

Is the EA Exam Difficult? Not with Becker!

We’ve broken down the domains tested per part, the approximate number of questions per domain, and percent of the exam covered by each domain. If you pass a part, you won’t have to re-take it when the latest tax law becomes testable unless you aren’t able to pass all three parts within the two-year carryover period. There are no education or experience requirements you need to meet in order to take the EA exam. You should be able to pass all three parts within one year, but you have two years to pass if needed. The Payroll Taxes IRS extended this period Opens in new window to three years to provide added flexibility during the COVID-19 pandemic.

Each section tests your knowledge of taxation sub-domains, irs enrolled agent exam business taxation, and representation rights and procedures. If you reschedule your Enrolled Agent Prometric testing appointment between 5 to 29 calendar days beforehand, you must pay a $35 administration fee. Otherwise, you must pay another full exam fee if you reschedule your testing appointment with less than 5 days’ notice. If budget becomes an issue, I recommend the Lambers EA review course for the best discounts.