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Special Enrollment Examination (SEE) — Part 1: Individuals

Part 1 – Individuals is one of three parts of the IRS Special Enrollment Examination (SEE), the examination candidates must pass (all three parts within three years) to become an enrolled agent, a federally credentialed tax practitioner authorized to represent taxpayers before the IRS. Each part is a separate closed-book computer-based session of 100 questions (85 scored + 15 experimental) in 3.5 hours, delivered by PSI Services — the new testing vendor effective March 1, 2026 — at U.S. test centers or by remote proctoring, with a scaled passing score of 500 on a 200-800 scale and a USD 317 fee per part.

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Questions100 questions per part (85 scored + 15 experimental non-scored)
Testing time3.5 hours per part (actual seat time 4 hours, including a tutorial, survey, and two scheduled 10-minute breaks)
ScoringPass/fail; scaled passing score of 500 (scores reported on a 200-800 scale), established by a panel of subject matter experts composed of Enrolled Agents and IRS representatives; a pass/fail message appears on screen upon completion
Exam feeUSD 317 per part, paid at the time of appointment scheduling through PSI (non-refundable and non-transferable; MasterCard, Visa, and American Express accepted)

Prep options

Study resources for SEE Part 1 (Individuals)

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Exam overview

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Who runs it
IRS
Category
Tax Practice
Current version
2026 EA-SEE test cycle — the first cycle administered by PSI Services after the March 1, 2026 vendor transition from Prometric; domestic testing offered July 1, 2026 to February 28, 2027; no public blueprint version label (current sample questions are based on tax law through December 31, 2025)
Where it applies
United States — national
Exam languages
English
Score scale
200-800 scaled-score range; passing scaled score 500 (passing candidates receive only a passing designation, not a numeric score; failing candidates receive their scaled score and diagnostic information)
Testing provider
PSI Services, LLC (effective March 1, 2026; previously developed and administered by Prometric, LLC)
Format
Computer-based, delivered by PSI at secure U.S. test centers or by remote online proctoring; international testing is remote-only (temporarily delayed as of the August 2026 notices)
Availability
2026 cycle: domestic testing July 1, 2026 – February 28, 2027 (registration and scheduling open); international scheduling and testing temporarily delayed (was to begin September 1/2, 2026); the testing window generally runs May 1 to the end of February
Results
Pass/fail message appears on the computer screen immediately upon completion; PSI also emails an official score report (retrievable via the PSI website); official score reports are confidential to the candidate and the IRS
Score validity
Passing scores carry over up to three years from the date the part was passed (temporary carryover extensions granted for parts expiring during the PSI transition: +2 months for expiring domestic parts, longer for international candidates)
Remote testing
Available

Exam structure

Part 1 – Individuals is one of three separate SEE parts (with Part 2 – Businesses and Part 3 – Representation, Practices and Procedures); each part is a closed-book computer-based session of 100 multiple-choice questions (85 scored + 15 experimental) in 3.5 hours. Part 1 covers individual taxation; the part-level content domain weights are published in the SEE Candidate Information Bulletin (PDF), not on an accessible official HTML page.

Where rules vary

The SEE is the examination for the enrolled agent credential, a uniform federal credential for representing taxpayers before the Internal Revenue Service; the exam is offered at U.S. test centers and (internationally) by remote proctoring only, but the credential and exam content are U.S. federal, not subdivision-specific.

Eligibility

Preparer Tax Identification Number (PTIN) required; to become an enrolled agent, passing scores on all three SEE parts within three years, then Form 23 application with USD 140 enrollment fee and a suitability (background/tax-compliance) check

Retake policy

Each part may be taken 4 times per testing window (May 1 to end of February); after failing a part, a 24-hour wait is required before scheduling another appointment for that part; cancellation/rescheduling less than 48 hours before the appointment forfeits the full fee

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