Special Enrollment Examination (SEE)

Over het examen

The Special Enrollment Examination (SEE) is the Internal Revenue Service's three-part exam for people who want to become enrolled agents: tax practitioners licensed by the US federal government to represent taxpayers before the IRS. The parts cover individual taxation, business taxation, and representation, practices and procedures.

Passing all three parts and an IRS suitability check earns enrolled agent status. The IRS describes enrolled agents as generally unrestricted in which taxpayers they can represent, which tax matters they can handle and which IRS offices they can deal with. No degree or other qualification is needed to sit the exam.

Two things catch candidates out in the 2026–27 cycle. The exam moved from Prometric to PSI Services on 1 March 2026 and now uses a new score scale, with the pass at 500 on a range of 200 to 800. And it tests tax law as it stood at the end of the previous year: questions in the July 2026 to February 2027 window refer to the 2025 tax year.

Wie het moet afleggen

Anyone seeking enrolled agent status must pass the SEE, except certain former IRS employees whose past technical experience exempts them from the exam. Before booking you need a preparer tax identification number (PTIN) from the IRS, which takes about 15 minutes online, and the name on your PSI account must match the name on your later enrolment application. There is no education or experience requirement. After passing, you apply on Form 23 within one year of passing the third part, and the IRS checks your own tax compliance and criminal record.

Wat er gevraagd wordt

Part 1: Individuals

Collecting and reviewing a taxpayer's information, income and assets, deductions and credits, working out the tax, advising individual clients and specialised individual returns. Income and assets and deductions and credits carry the most questions (17 of 85 each).

Part 2: Businesses

Business entities and the tax choices around them (30 of 85 scored questions), preparing business tax returns (37), and specialised returns and taxpayers (18).

Part 3: Representation, Practices and Procedures

The rules for practising before the IRS, including fees and advertising (26 of 85 scored questions), representing clients before the IRS (25), specific areas of representation (20) and the filing process (14).

Vorm van het examen

• Three separate exams (parts), taken in any order and on different days. Each has 100 multiple-choice questions with four options.
• In each part, 85 questions are scored and 15 are experimental questions spread through the paper that do not count either way.
• Each part lasts 3.5 hours; appointments are booked for four hours to allow for a tutorial and a short survey.
• Each part has two optional 10-minute scheduled breaks (after questions 34 and 67) that stop the clock, but you cannot go back to a section once you leave it. Other breaks at a test centre keep the clock running, and none are allowed when testing remotely.
• Scores are scaled from 200 to 800 and the pass mark is 500. A pass report shows no number; a fail shows your scaled score and diagnostic feedback.
• An onscreen calculator is provided and personal calculators are not allowed. Remote candidates take notes on an electronic whiteboard, not paper.
• For exams from 1 July 2026 to 28 February 2027, questions use the tax code, regulations and IRS forms as amended through 31 December 2025.
• Testing accommodations are requested through the PSI candidate portal, with supporting documentation from a qualified medical professional.

Hoe u zich inschrijft

1. Get a PTIN from the IRS if you do not already have one.
2. Create an account with PSI, then schedule and pay USD 317 per part. Appointments must be made at least 24 hours ahead.
3. Choose a PSI test centre in the US or a remote proctored session in the US. International candidates can only test remotely, and as of October 2026 international scheduling is delayed with no new start date.
4. Bring, or show on camera, an original, unexpired government-issued ID with your photo and signature that matches your registration; military ID is not accepted for remote testing. Arrive 30 minutes early: arriving 30 or more minutes late forfeits the fee.
5. Cancel or reschedule at least 48 hours before the appointment to keep your fee.
6. If you fail a part, book and pay for it again; each part can be attempted up to four times in a testing window, after which you wait for the next window.
7. When all three parts are passed, file Form 23 at Pay.gov and pay the USD 140 enrolment fee within one year of your third pass.

Kosten en data

Fee

USD 317 per part (about EUR 292); USD 951 for one attempt at all three (about EUR 875) (bron 2)

When

Current window 1 July 2026 to 28 February 2027; no testing in March and April (bron 2)

Results

Pass or fail on screen at the end; score report emailed by PSI (bron 2)

Validity

Each passed part carries over for three years from the date you passed it (bron 2)

Retakes

Up to four attempts per part in each testing window (bron 2)

Enrolment fee

USD 140 (about EUR 129), Form 23 within one year of passing the third part (bron 5)

International

Remote proctoring only; delayed, no start date set (bron 4)

Kosten en data veranderen: elk gegeven staat hier zoals de bron het op 29 oktober 2026 vermeldde. Kijk het daar na voor u zich inschrijft.

Veelgestelde vragen

How many questions are on the SEE?

Each of the three parts has 100 multiple-choice questions: 85 scored and 15 experimental. You have 3.5 hours for each part.

What is the passing score for the enrolled agent exam?

Under PSI, scores run from 200 to 800 and the IRS has set the pass at 500. A passing report does not show a number; a failing one shows your scaled score. Guides written before March 2026 use the old Prometric scale.

Can I take the SEE online?

Yes, in the US: PSI offers remote proctored testing as well as test centres. Outside the US the exam is only offered remotely, but international scheduling was delayed in 2026 and no start date had been set as of October 2026.

Do I need an accounting degree to become an enrolled agent?

No. The IRS sets no education requirement. You need a PTIN, a pass in all three parts and a successful suitability check.

How long do I have to pass all three parts?

Each passed part stays valid for three years from the date you passed it. You must pass the remaining parts within that rolling period, or you lose credit for the oldest pass.

What happens if I fail a part of the SEE?

Your score report shows your scaled score and the areas to work on, and you can book and pay for that part again. Each part can be attempted up to four times per testing window; after a fourth failure you wait for the next window.

When can I take the SEE?

Testing runs in a yearly window and stops in March and April while the exam is updated. The current window runs from 1 July 2026 to 28 February 2027.

Bronnen

1. Become an enrolled agent — IRS
2. Candidate Information Bulletin, Enrolled Agent SEE (revised 9 October 2026) — PSI for the IRS
3. Publication 5279, Your Pathway to Becoming an Enrolled Agent (Rev. 6-2026) — IRS
4. Enrolled agent news — IRS
5. Enrolled agents: Frequently asked questions — IRS

Nagekeken aan de hand van deze bronnen op 29 oktober 2026.