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.
Blueprint-complete 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 2026–27 window: $66 IRS user fee plus $251 exam-vendor fee.
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)?
Study the official blueprint, not random material: 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). Spaced-repetition flashcards built domain-by-domain against that blueprint are the most time-efficient way to cover everything the exam tests.
Ready to prepare?
Our Enrolled Agent (IRS SEE) program follows this exact blueprint — every domain covered, scheduled by spaced repetition, with a journey from first card to test day.