IRS
Enrolled Agent (SEE)
IRS Special Enrollment Examination
The three-part exam that earns the Enrolled Agent credential — the highest credential the IRS awards — granting unlimited rights to represent taxpayers before the IRS without being a CPA or attorney.
Full program: 3 decks, 901 cards.
What's on the exam
SEE Examination Content Outlines (PSI Candidate Information Bulletin, 2026–27)
Part 1: Individuals
Part 1 of 3Preliminary work and taxpayer data · Income and assets · Deductions and credits · Taxation and advising the individual taxpayer · Specialized individual returns
Part 2: Businesses
Part 2 of 3Business entities and elections · Business income, expenses and credits · Assets, basis and depreciation · Specialized returns and taxpayers (trusts, estates, exempt organizations)
Part 3: Representation, Practices and Procedures
Part 3 of 3Practices and procedures under Circular 230 · Representation before the IRS · Specific areas of representation (examinations, collections, appeals) · Completion of the filing process
Frequently asked questions
How much does the Enrolled Agent (SEE) cost?
The Enrolled Agent (SEE) costs $317. Per part (three parts, $951 total) for the July 1, 2026–February 28, 2027 testing window; paid to PSI at scheduling.
How long is the Enrolled Agent (SEE) and how many questions does it have?
100 questions per part (85 scored) — 3.5 hours per part.
What do you need to pass the Enrolled Agent (SEE)?
Scaled score of 500 on a 200–800 scale, per part.
Can you retake the Enrolled Agent (SEE)?
Up to four attempts per part within each testing window.
What is the best way to study for the Enrolled Agent (SEE)?
Start from the official outline and your primary study materials: the exam is weighted by domain (Part 1: Individuals Part 1 of 3, Part 2: Businesses Part 2 of 3, Part 3: Representation, Practices and Procedures Part 3 of 3). Once you've learned the material, spaced-repetition flashcards organized by those domains are an efficient way to retain it and refresh it before test day.
Ready to prepare?
Our Enrolled Agent (IRS SEE) program is organized by this outline's domains and scheduled by spaced repetition, with a path from first card to test day.
Flashcards are a memory tool. Learn the material first, then use NoReread to retain it and refresh what you already know. It doesn't replace studying the subject.