Enrolled Agent Exam (SEE) — Complete Study and Career Guide
How to pass the IRS Special Enrollment Examination — exam structure, study strategy, passing scores, and building an EA practice. Updated for 2026.
What Is the Enrolled Agent Credential?
An Enrolled Agent (EA) is a federally licensed tax practitioner authorized to represent taxpayers before the IRS. The EA credential is granted by the IRS — not a state licensing board — and is the highest credential the IRS awards. EAs have unlimited practice rights before the IRS: they can represent any taxpayer, for any tax matter, in any IRS office nationwide.
There are two paths to the EA credential: (1) passing the Special Enrollment Examination (SEE) — a three-part exam covering individual taxation, business taxation, and representation/ethics; or (2) former IRS employees who worked in a technical position for at least 5 years can apply for the EA credential without taking the exam, based on their IRS experience.
| EA vs. CPA vs. Tax Attorney | Enrolled Agent | CPA | Tax Attorney |
|---|---|---|---|
| Licensing authority | IRS (federal) | State board | State bar |
| IRS practice rights | Unlimited | Unlimited | Unlimited |
| Tax specialization | Yes — tax only | Varies (audit, advisory, tax) | Varies |
| Exam | SEE (3 parts) | CPA exam (4 parts) + state requirements | Bar exam + law school |
| Annual CPE | 72 hours/3 years | 40 hours/year (varies by state) | CLE requirements (varies) |
| Cost to credential | $~2,000-$4,000 (exam + prep) | $~5,000-$15,000 | $100,000-$200,000 (law school) |
Source: IRS Publication 5, Circular 230
SEE Exam Structure and Passing Score
The Special Enrollment Examination consists of three separate parts, each taken as a separate exam at a Prometric testing center. Candidates can take the parts in any order and have a two-year window to pass all three parts after passing the first part.
| SEE Part | Topics Covered | Questions | Time Limit | Passing Score |
|---|---|---|---|---|
| Part 1: Individuals | Individual income tax, deductions, credits, retirement, estate/gift basics | 100 questions | 3.5 hours | 105/130 (scaled) |
| Part 2: Businesses | Business entities, partnerships, S corps, C corps, payroll, depreciation | 100 questions | 3.5 hours | 105/130 (scaled) |
| Part 3: Representation | IRS procedures, ethics, Circular 230, collection, examination, appeals | 100 questions | 3.5 hours | 105/130 (scaled) |
Source: IRS SEE Candidate Information Bulletin
Exam registration: Register at prometric.com/irs. The exam fee is $206 per part (2026). Exams are available year-round at Prometric testing centers. The exam window runs from May 1 to February 28 of each year — exams are not available in March and April (when the IRS updates the exam for the new tax year).
Study timeline: Most candidates spend 80-120 hours studying per part. Recommended study timeline: 3-4 months per part for candidates working full-time. Total study time: 9-12 months for all three parts. Candidates with tax preparation experience typically need less study time for Parts 1 and 2.
Building a High-Value EA Practice
The EA credential opens doors to a high-value IRS representation practice. The following practice areas are particularly well-suited for EAs:
IRS collection resolution: OIC, installment agreements, CNC status, levy releases, and lien releases. This is the highest-revenue IRS representation practice area — fees range from $1,500 to $15,000+ per case. EAs with collection resolution expertise can build a practice that generates $200,000-$500,000+ in annual revenue.
Audit representation: Correspondence, office, and field audit representation. Fees range from $500 to $15,000+ per audit. EAs who specialize in specific audit triggers (real estate professionals, Schedule C businesses, cryptocurrency) can develop deep expertise that commands premium fees.
Payroll tax defense: TFRP defense, payroll tax installment agreements, and payroll tax audit representation. This is a specialized area with high fees ($5,000-$25,000+ per case) and relatively few competitors.
Tax preparation + representation: Many EAs build practices that combine tax preparation with IRS representation. This creates a natural pipeline — tax preparation clients who receive IRS notices become representation clients. The combination practice is particularly effective for building a loyal, recurring client base.
Case Study: EA Builds $350,000 Practice in 3 Years
Background: Jennifer R. worked as a bookkeeper for 8 years before deciding to pursue the EA credential. She passed all three SEE parts in 10 months while working full-time. She then joined Uncle Kam's marketplace as a new EA and began building her practice.
Year 1: Jennifer focused on correspondence audits and simple collection cases — CP2000 responses, installment agreements, and penalty abatement requests. Average fee: $750. Total revenue: $87,000 (116 cases). She built a reputation for fast, accurate responses and received referrals from local CPAs who didn't want to handle IRS representation.
Year 2: Jennifer expanded into OIC and TFRP defense. She took a specialized training course in OIC preparation and began charging $3,500-$7,500 per OIC case. Total revenue: $198,000 (42 OIC cases + 80 smaller cases).
Year 3: Jennifer hired a part-time assistant and began marketing to small business owners through local business associations. She added payroll tax defense to her practice. Total revenue: $347,000. She was earning more than she had ever made as a bookkeeper, working fewer hours, and helping clients resolve some of the most stressful situations of their lives.
Frequently Asked Questions
The information on this page is intended for licensed tax professionals (CPAs, EAs, and tax attorneys) and is provided for educational and research purposes only. Tax law is complex and fact-specific — all strategies discussed are subject to limitations, phase-outs, and conditions that may not apply to every client situation. Practitioners should independently verify all information against current IRS guidance, Treasury Regulations, and applicable state law before advising clients. This content does not constitute legal or tax advice.
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