EA Exam Part 1 Pass Rate, Format & Study Guide

The PSI candidate information bulletin for the IRS Special Enrollment Examination lists Part 1 (Individuals) as 100 questions taken in 3 hours 30 minutes, of which 15 are unscored experimental questions; the portal mock uses the 85 scored questions in 179 minutes. Part 1 content areas and shares: Preliminary Work and Taxpayer Data 16.47 percent, Income and Assets 20, Deductions and Credits 20, Taxation 17.65, Advising the Individual Taxpayer 12.94 and Specialized Returns for Individuals 12.94. The current testing window runs from July 1, 2026 to February 28, 2027, and the exam tests the tax law in effect on the exam date.

Passing all three parts of the SEE is the exam route to becoming an enrolled agent, a federally authorized tax practitioner; Part 1 is the individual income tax part.

Tax preparers, accountants and aspiring enrolled agents preparing for Part 1 of the IRS Special Enrollment Examination.

The certifying body does not publicly publish an official pass rate for this exam. Be wary of third-party sites citing a specific number here — treat any pass-rate claim you see elsewhere for this exam as unverified.

The IRS allows each part up to four attempts per testing window, with a 24-hour wait after a failed attempt before you schedule the same part again; a part you pass stays valid for three years, so confirm the current rules on irs.gov.

The IRS and PSI report a scaled score on a 200 to 800 scale and 500 is passing. A scaled score is not a percentage of questions correct, so the portal mock shows a percent score only as a rough self-check. Format: 100 questions in 3 hours 30 minutes, 15 of them unscored; the portal mock has the 85 scored questions in 179 minutes, and the tutorial and breaks are not simulated. No official pass rate is available for this exam, so none is quoted here.

The PSI candidate information bulletin for the IRS Special Enrollment Examination lists Part 1 (Individuals) as 100 questions taken in 3 hours 30 minutes, of which 15 are unscored experimental questions; the portal mock uses the 85 scored questions in 179 minutes. Part 1 content areas and shares: Preliminary Work and Taxpayer Data 16.47 percent, Income and Assets 20, Deductions and Credits 20, Taxation 17.65, Advising the Individual Taxpayer 12.94 and Specialized Returns for Individuals 12.94. The current testing window runs from July 1, 2026 to February 28, 2027, and the exam tests the tax law in effect on the exam date. 100 questions (85 scored, 15 unscored) · 3 hours 30 minutes · scaled score 200 to 800 · 500 passes · computer-based at PSI. The IRS and PSI report a scaled score on a 200 to 800 scale and 500 is passing. A scaled score is not a percentage of questions correct, so the portal mock shows a percent score only as a rough self-check.

• Preliminary Work and Taxpayer Data16.5%
• Income and Assets20%
• Deductions and Credits20%
• Taxation17.6%
• Advising the Individual Taxpayer12.9%
• Specialized Returns for Individuals12.9%

The content outline spreads questions across 6 areas: Preliminary Work and Taxpayer Data (16.5%); Income and Assets (20.0%); Deductions and Credits (20.0%); Taxation (17.6%); Advising the Individual Taxpayer (12.9%); Specialized Returns for Individuals (12.9%).

The IRS requires a valid PTIN to schedule each part and lets you take the three parts in any order. Confirm the current identity, PTIN and background requirements on irs.gov; the exam itself is scheduled and delivered through PSI.

The IRS lists $317 per part, paid when you schedule. Each retake of a part needs a new appointment and a new fee, and the fee cannot be refunded or transferred.

Enrolled agents must renew their enrollment and complete continuing education on the IRS schedule; check the IRS enrolled agent pages for what applies after you pass all three parts and apply for enrollment.

Start with the heaviest areas of the content outline: Income and Assets (20.0%); Deductions and Credits (20.0%); Taxation (17.6%). Then work through the remaining areas, and finish with timed full-length practice runs of 85 questions in one sitting.

This guide follows the PSI candidate information bulletin for the 2026-2027 testing window (revised October 2026) and the IRS enrolled agent FAQ; the IRS tests the tax law in effect on the exam date, so check irs.gov before you book.