Internal Revenue Service (IRS) Return Preparer Office, administered by PSI Services

Enrolled Agent Special Enrollment Examination (SEE) Part 1 — Individuals

The first of three IRS exams to become an enrolled agent — individual income, deductions, credits, estate and gift tax for tax year 2025.

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Questions100 multiple-choice — 85 scored and 15 unscored pretest

Time3.5 hours of testing in a 4-hour appointment that includes the tutorial, a survey and two scheduled 10-minute breaks

BlueprintPreliminary Work 14 · Income & Assets 17 · Deductions & Credits 17 · Taxation 15 · Advising 11 · Specialized Returns 11 (of 85 scored)

WherePSI test centers in the U.S., or PSI remote proctoring online (international candidates test remotely)

Fee$317 per part, paid when you schedule (non-refundable). You need a PTIN first.

Who sits itAnyone with a PTIN — no degree or experience required. Passing all three parts is the main route to becoming an enrolled agent.

ScoringScaled 200–800 — 500 passes. 85 of the 100 questions are scored; failing candidates also get diagnostic feedback by area.

About the exam

Enrolled agents are federally authorized tax practitioners with unlimited rights to represent taxpayers before the IRS. Part 1 of the Special Enrollment Examination covers individual taxation: filing status and dependents, income and assets, deductions and credits, the other taxes on Form 1040, advising individual clients, and estate, gift and international information reporting.

Each part has 100 multiple-choice questions — 85 scored and 15 unscored — in 3.5 hours. Questions are based on tax law as amended through December 31, 2025 and relate to tax year 2025 unless a question says otherwise — so 2025-effective changes from the July 2025 tax law (the One Big Beautiful Bill Act) should be fair game, while provisions that start in 2026 are not.

Our practice covers every area of the PSI content outline with scenario questions built around real client situations and 2025 figures, plus flashcards for the thresholds and limits, case simulations where you work a client's return decision by decision, and illustrated guides to the forms and computations.

How we track your progress

Every blueprint domain moves through five levels as you study:

Not startedNo questions answered in this domain yet.
Getting startedFirst questions answered — not enough yet to judge.
DevelopingAt least 5 answered and 50% or better on your recent questions.
ProficientAt least 15 answered and 70% or better on your recent questions.
Exam readyAt least 25 answered, 80% or better recently, and holding up on hard questions.

The exam blueprint

PSI Special Enrollment Examination Candidate Information Bulletin — content outlines for the July 1, 2026 – February 28, 2027 testing window; tax law as amended through December 31, 2025 (questions relate to calendar/tax year 2025 unless stated otherwise) — 6 content areas, each a set number of the 85 scored questions. Tap a domain to see its topics.

1 Preliminary Work and Taxpayer Data 14 of 85 scored (~16%) of the exam

Using prior-year returns for comparison and carryoversResidency status: resident vs. nonresident alien, ITINsFiling requirements and due datesFiling statusWorldwide taxable and nontaxable incomeExclusions and adjustments to gross incomeDependency qualificationsKiddie tax on children's unearned incomeFBAR and Form 8938 foreign asset reportingACA requirements and prior IRS correspondence

72 practice questions in this domain so far

2 Income and Assets 17 of 85 scored (~20%) of the exam

Wages, interest, dividends and distributionsGambling income, canceled debt and other incomeForms 1099-MISC, 1099-NEC and 1099-KIRAs: basis, Roth vs. traditional, conversions, RMDsPlan distributions, loans and early-withdrawal penaltiesTaxability of Social Security benefitsBasis, capital gains and losses, depreciation recaptureHome sales, installment sales and like-kind exchangesStock options, ISOs and ESPPs; investor vs. traderAdjustments: SE tax, retirement contributions, HSAs

91 practice questions in this domain so far

3 Deductions and Credits 17 of 85 scored (~20%) of the exam

Medical and long-term care expensesState and local taxes (SALT)Mortgage, investment interest and pointsCharitable contributionsNonbusiness casualty and theft lossesQualified business income (QBI) deductionChild tax credit and credit for other dependentsChild and dependent care creditEducation credits and foreign tax creditEarned income tax credit and adoption creditPremium tax credit

90 practice questions in this domain so far

4 Taxation 15 of 85 scored (~18%) of the exam

Alternative minimum tax and the minimum tax creditHousehold employeesUnderpayment penalties and interestSelf-employment taxExcess Social Security withholdingSpecial rules for clergy and militaryIncome in respect of a decedentNet investment income taxAdditional Medicare tax

81 practice questions in this domain so far

5 Advising the Individual Taxpayer 11 of 85 scored (~13%) of the exam

Reporting obligations for individualsEducation, retirement and estate planningMarriage and divorceChoosing MFJ, MFS or head of householdInjured spouse and innocent spouse reliefEstimated tax and avoiding penaltiesCharacter of a transactionClaims for refund and the penalty of perjury

58 practice questions in this domain so far

6 Specialized Returns for Individuals 11 of 85 scored (~13%) of the exam

Gross estate, taxable estate and the unified creditJointly held property and the marital deductionLife insurance and retirement assets in an estateEstate tax filing requirements and due datesGift-splitting and the annual exclusionGift tax returns and effect on the estate taxInternational information reporting and penaltiesFBAR vs. Form 8938

58 practice questions in this domain so far

What you get when you access this exam

Free with your QuizMe account.

Questions built on the PSI outline

Every question is tagged to one of the 6 Part 1 content areas and its topics — the return, the 2025 figure, the rule that applies.

Hints that teach the rule

Reveal the Code section, threshold or form line behind the question when you're stuck. Every answer comes with the full rationale.

Adaptive practice

Questions steer toward your weakest areas, weighted like the real exam, and get harder as you get stronger.

Timed practice exams

Exams weighted like the PSI outline at the real pace — 100 questions in 3.5 hours — with a pacing indicator and full review.

Flashcards, case simulations and guides

120 flashcards, 8 unfolding client cases where every decision changes the return or the outcome, and interactive illustrated guides you explore hotspot by hotspot.

Progress in every content area

Each content area moves from Not started to Exam ready, so you know exactly what to study next.

Test at home or at a center

The SEE is offered in a testing window that normally runs May 1 through the end of February; the current window runs July 1, 2026 through February 28, 2027 after the move from Prometric to PSI. There is no testing in March and April. Get a PTIN, then schedule each part with PSI.

At a PSI test center

Computer-based testing by appointment at PSI centers across the U.S.
Arrive early with current government-issued photo ID that matches your registration.
Phones, bags, watches and notes stay out of the testing room.
An on-screen calculator is provided — personal calculators are not allowed.

Online with PSI remote proctoring

Test from home or the office while a remote proctor monitors you by webcam.
Candidates outside the U.S. test this way — check PSI for current international scheduling.
Run the PSI system check on the same computer and network well before exam day.
Test alone in a quiet room with a clear desk — no notes, phone or second monitor.

Exam-day game plan

How to walk in ready — and how to pace 100 multiple-choice questions in 3.5 hours.

Pacing checkpoints

Checkpoints cover all 100 questions in 3.5 hours. Your 4-hour appointment also includes the tutorial, a survey and two scheduled 10-minute breaks. 15 questions are unscored pretest items you can't identify — treat every one as if it counts.

25questions0:52

50questions1:45

75questions2:38

100questions3:30

The week before

Take one full-length timed practice exam 3–5 days out, then rest.
Drill the 2025 numbers you'll use most — standard deduction, credit amounts, phase-outs, contribution limits, estate and gift exclusions.
Spend your last sessions on Income and Assets and Deductions and Credits — together they're 34 of 85 scored questions.
Confirm your PSI appointment and ID — or run the remote-proctoring system check.

During the exam

Read the whole question and note the year, filing status and who the taxpayer is before you calculate.
Use the on-screen calculator, but estimate first so you can spot a wrong answer choice.
Pick your best answer, flag it and move on; revisit flags at the end.
Answer every question — there's no penalty for guessing.

Keep your head

A few nerves sharpen focus. If you freeze, take three slow breaths and reread the question.
You're measured against a fixed passing standard — 500 on the 200–800 scale — not other test-takers.
Use your scheduled breaks: stand up, stretch and reset before the next block.

After you pass

Each passed part carries over for 3 years from the date you passed it — pass all three inside that window. You can sit each part up to 4 times per testing window.
Once all three are passed, apply for enrollment on Form 23 ($140) and clear the IRS suitability and tax-compliance check.
Enrolled agents complete 72 CE hours every 3-year cycle — at least 16 a year, including 2 hours of ethics.

Official sources and further reading

PSI — SEE Candidate Information Bulletin ↗Official content outlines, policies and the tax-year statement.
IRS — Enrolled Agents FAQ ↗Fee, testing window, scoring, carryover and CE.
PSI — Special Enrollment Examination ↗Schedule at a test center or online; sample questions.

Ready to start?

450 questions and scenarios across the blueprint — and growing.

Enroll free

The Special Enrollment Examination is developed for the Internal Revenue Service. QuizMe and thinQtank Learning are not affiliated with or endorsed by the IRS or PSI Services. Details are summarized from the PSI SEE Candidate Information Bulletin and IRS enrolled-agent pages; fees and policies change — always confirm at irs.gov and test-takers.psigov.us. Our Exam ready level asks for 80% or better.