The IRS Special Enrollment Examination (SEE) To Become An Enrolled Agent (EA)
The EA Exam, officially known as the Special Enrollment Examination (SEE), is a three-part exam administered by Prometric on behalf of the Internal Revenue Service. Each part is taken as a separate 100 question EA exam and you will have 3.5 hours to answer all questions for that part. A new EA examination period commences each year on May 1 and continues through February 28 of the following year. No testing occurs during March or April. The period that begins on May 1, 2010 will include questions based on the 2009 tax year. A passing score on each part of the SEE exam is required before the IRS will admit an enrolled agent to practice. Scaled scores are determined by ranking your EA test results against others taking the examination, on a scale ranging between 40 and 130. A score of 105 is the minimum required to pass the SEE. Test results are available immediately following the EA test. Those who pass are informed, but they do not receive a score. Those who fail receive a score along with a diagnostic report indicating the areas of weakness. A candidate may re-take each part up to four times each testing period. There is a two year window from the time you pass the first part, to pass the other two parts of the SEE exam.
How to Register for the IRS Special Enrollment Exam
All candidates who wish to schedule an EA examination need a Preparer Tax Identification Number (PTIN) - To obtain a PTIN, you will need to complete a W-7P by mail, fax or online at www.irs.gov. The online method is quickest and provides you with the instantaneous issuance of the PTIN.
EA Examinations are administered by computer at Prometric testing centers. Currently, the Special Enrollment Examination is given at nearly 300 Prometric testing centers located across the United States and internationally. Test centers are located in most major metropolitan areas. Once you have your PTIN, you may register online at www.prometric.com/irs for your Special Enrollment Exam.
| Part 1 - Individuals | Percent of Exam |
Section 1: Preliminary Work and Tax Payer Data |
15% |
Section 2: Income and Assets |
25% |
Section 3: Deductions and Credits |
25% |
Section 4: Taxation and Advice |
20% |
Section 5: Specialized Returns for Individuals |
15% |
TOTAL |
100% |
| Part 2 - Businesses | Percent of Exam |
Section 1: Businesses |
45% |
Section 2: Business Financial Information |
40% |
Section 3: Specialized Returns and Tax Payers |
15% |
TOTAL |
100% |
| Part 3 - Representation, Practices and Procedures | Percent of Exam |
Section 1: Practices and Procedures |
33% |
Section 2: Representation before the IRS |
25% |
Section 3: Specific Types of Representation |
25% |
Section 4: Completion of the Filing Process |
17% |
TOTAL |
100% |
Question Types
The questions are multiple choice. Each provides four options from which you choose your answer. Three different multiple-choice formats are used.
Format 1 - Direct question - Which of the following entities are required to file Form 709, United States Gift Tax Return?
A. An individual
B. An estate or trust
C. A corporation
D. All of the above
Format 2 - Incomplete sentence - Supplemental wages are compensation paid in addition to an employee’s regular wages. They do not include payments for:
A. Accumulated sick leave
B. Nondeductible moving expenses
C. Vacation pay
D. Travel reimbursements paid at the Federal Government per diem rate
Format 3 - All of the following except - There are five tests which must be met for you to claim an exemption for a dependent. Which of the following is not a requirement?
A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test
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