Free Enrolled Agent Practice Test
Practice questions for all three parts of the IRS Special Enrollment Examination, written for tax year 2025.
An annual-income taxpayer whose income arrives mostly in December may reduce or remove an underpayment penalty by using which method on Form 2210?
411 original questions with every option explained · 16 free drills · 3 full 100-question mocks in the real PSI format
EA exam practice questions by part and domain
Pass all three parts, in any order, within three years. Every content-outline domain has a guide with free sample questions and a free ten-question drill.
Sit a full SEE part under the real clock
Any of the three parts in the real PSI format: 100 questions, 3.5 hours, three sections, scored by domain with every option explained.
Or start with a free drillHow the enrolled agent exam works
The Special Enrollment Examination (SEE) is the IRS test for enrolled agents, the tax practitioners who, like attorneys and CPAs, have unlimited rights to represent taxpayers before the IRS. PSI Services delivers it for the IRS.
- Questions
- 100 multiple-choice questions per part, four options each: 85 scored and 15 unscored experimental questions mixed in
- Time
- 3.5 hours per part (a 4-hour appointment with the tutorial and survey); two optional 10-minute breaks after questions 34 and 67, with the clock stopped
- Sections
- Questions 1-34, 35-67 and 68-100. A finished section closes; you cannot go back to it after the break
- Passing score
- A scaled score of 500 on a 200-800 scale. Passing reports show no score; failing reports show the scaled score and diagnostics
- Fee
- $317 per part ($66 IRS user fee plus PSI's $251), paid when you schedule. Enrollment after passing costs $140 (Form 23)
- Tax law tested
- Law, forms and publications as amended through December 31, 2025; questions are about tax year 2025 unless they say otherwise
- Testing window
- July 1, 2026 to February 28, 2027 for U.S. candidates, at PSI test centers or remotely. No testing in March and April while the exam is updated
- Retakes
- Up to four attempts per part in a testing window, at least 24 hours apart. A passed part counts for three years
- Delivery
- Closed book, with an on-screen calculator. PSI took over from Prometric on March 1, 2026
Scored questions by domain
| Part | Domains (scored questions of 85) | Practice |
|---|---|---|
| Part 1: Individuals | Preliminary Work and Taxpayer Data 14 · Income and Assets 17 · Deductions and Credits 17 · Taxation 15 · Advising the Individual Taxpayer 11 · Specialized Returns for Individuals 11 | Mock exam |
| Part 2: Businesses | Business Entities and Considerations 30 · Business Tax Preparation 37 · Specialized Returns and Taxpayers 18 | Mock exam |
| Part 3: Representation, Practices and Procedures | Practices and Procedures 26 · Representation before the IRS 25 · Specific Areas of Representation 20 · Filing Process 14 | Mock exam |
Source: PSI Candidate Information Bulletin, revised October 9, 2026. Each part also has 15 unscored questions.
What makes these mocks like the real exam
- 100 four-option questions in 3.5 hours, with 15 unscored questions mixed in without labels, as on exam day.
- Three sections of 34, 33 and 33 questions. A finished section closes, and an optional 10-minute break follows with the clock stopped.
- The 85 scored questions drawn at the PSI outline’s exact domain counts, and a score by domain afterward.
- Written for tax year 2025, including the One Big Beautiful Bill Act changes, with an explanation for every option and the Code section, regulation or publication behind the key.
How to become an enrolled agent
- Get a preparer tax identification number (PTIN) at irs.gov/ptin. You need it to schedule the exam.
- Schedule each part with PSI at test-takers.psigov.us/irs and pay $317 per part. Parts can be taken in any order.
- Pass all three parts within three years: each passed part carries over for three years from the date you passed it.
- Within one year of passing the third part, apply for enrollment on Form 23 at Pay.gov ($140) and pass the IRS suitability check of your own tax compliance and criminal background.
Common questions
How many questions are on the enrolled agent exam?
Each of the three parts has 100 multiple-choice questions: 85 scored and 15 unscored experimental questions. Each part is 3.5 hours, so the full exam is 300 questions over three appointments.
What score do you need to pass the EA exam?
A scaled score of 500 on a 200-800 scale for each part. The IRS does not publish the number of correct answers needed. Passing score reports show no score, only a passing designation.
How much does the EA exam cost?
$317 per part, so $951 for all three if you pass each on the first try. Applying for enrollment afterward costs $140. The $317 is the IRS's $66 user fee plus PSI's $251 fee.
What order should I take the EA exam parts in?
Any order: the IRS lets you take the parts in whatever sequence you choose, on different days. Each passed part counts for three years from the date you pass it, so all three must fall within that window.
Which tax year is the 2026-2027 EA exam based on?
Exams from July 1, 2026 to February 28, 2027 test law as amended through December 31, 2025, with questions about calendar year 2025 unless stated otherwise. The exam is updated each March and April.
Can I take the EA exam online?
Yes, U.S. candidates can test remotely with a PSI online proctor or at a PSI test center. International testing is delayed, and PSI and the IRS have not announced a start date.
How many times can I retake an EA exam part?
Up to four times per testing window, with at least 24 hours between attempts. After a fourth failed attempt, wait for the next window.
Are these real IRS SEE questions?
No. The IRS and PSI do not release exam questions. Every question here is original, written to the PSI content outlines for tax year 2025, with an explanation for each of the four options.
Ready for exam day?
Any of the three parts in the real PSI format: 100 questions, 3.5 hours, three sections, scored by domain with every option explained.
Or start with a free drillExam format, fees, scoring and testing windows checked November 2026: PSI: SEE Candidate Information Bulletin (revised October 9, 2026) · IRS: Enrolled agents frequently asked questions · IRS: Become an enrolled agent · Federal Register: EA SEE user fee update (TD 10045) · IRS: Sample SEE questions.
Original independent practice questions written to the PSI content outlines for tax year 2025. Independent practice, not affiliated with or endorsed by the IRS or PSI Services.