Introduction

Welcome to the Achievable IRS Special Enrollment Examination (SEE) Course! We’re excited to have you here as you work toward one of the most respected credentials in the tax profession: the Enrolled Agent (EA) designation. The SEE is a three-part tax exam developed by the Internal Revenue Service (IRS) and administered by PSI, and passing all three parts earns you the authority to represent taxpayers before the IRS at all administrative levels - a distinction held by relatively few tax professionals in the United States. Whether you’re looking to advance your career in tax, launch your own practice, or simply gain the deepest possible command of the U.S. tax code, this course is here to guide you every step of the way.

This course covers Part 1 of the SEE, which focuses on Individual taxation. You’ll work through topics ranging from filing status and dependents to income types, deductions, credits, and specialized individual returns. Each chapter is built to mirror the structure and content of the actual exam, with clear explanations, real-world examples, and practice questions designed to reinforce your understanding and build your test-taking confidence. Our goal is to make even the most complex areas of the tax code approachable and, ultimately, help you walk into your exam fully prepared. Throughout the course, the law is applied as amended through December 31, 2025, using 2025 tax-year facts.

Eligibility

One of the most appealing aspects of the Enrolled Agent credential is that there are no education or experience requirements to sit for the SEE. Unlike CPAs or attorneys, you don’t need a college degree or professional background in order to take the exam. The only prerequisite is obtaining a valid Preparer tax identification number (PTIN) from the IRS before scheduling your exam. Anyone - regardless of background or experience - can pursue EA status, making this one of the most accessible high-value credentials in the financial and tax world.

After passing all three parts of the SEE, you’ll also need to apply for enrollment with the IRS and pass a suitability check, which includes a review of your tax compliance history and a criminal background check.

Exam format

The SEE consists of three separate parts, each of which must be passed individually:

• Part 1: Individuals
• Part 2: Businesses
• Part 3: Representation, Practices, and Procedures

The parts can be taken in any order and do not need to be completed consecutively. Each part contains 100 multiple-choice questions, presented as direct questions, incomplete sentences, or “all of the following except” questions, each with four answer options. Of the 100 questions, 85 are scored and 15 are experimental (unscored) questions used for future exam development - you will not be able to tell which questions are experimental, so treat every question with equal care.

Each exam part is allotted 3.5 hours (210 minutes) of testing time, with additional seat time allowed for a tutorial and post-exam survey. Each part includes two scheduled 10-minute breaks, and the exam clock stops during them. The exam is closed-book - no reference materials, notes, or outside resources are permitted.

Scores are reported on a scale from 200 to 800, and the passing score is 500. If you don’t pass, your score report shows your scaled score and diagnostic information about where to focus. An on-screen calculator is provided; personal calculators are not permitted.

Content outline

Part 1 of the SEE covers individual taxation. Its 85 scored questions are divided among six domains:

• Preliminary work and taxpayer data - 14 questions
• Income and assets - 17 questions
• Deductions and credits - 17 questions
• Taxation - 15 questions
• Advising the individual taxpayer - 11 questions
• Specialized returns for individuals - 11 questions

Income and assets and deductions and credits together account for 34 of the 85 scored questions, or 40% of the exam. Pay particular attention to these higher-weighted sections as you work through the course, while still building a solid foundation across all topic areas.

Tips for success

Do the work. Make sure you read through each chapter, click ‘Complete’ at the end of every section, and stay consistent with your assigned reviews (click here to learn more about how to use Achievable properly). Achievable is designed to be flexible and easy to use on the go - check out this page to turn the program into a mobile app so studying is always within reach.

Consistency is everything. Even 20-30 minutes of focused study each day will compound quickly and build lasting retention. As your exam date approaches, gradually increase your study time and sharpen your focus on areas where you’re making repeated mistakes. Tax law can feel overwhelming at first, but the more you engage with real scenarios and practice questions, the more naturally the material will start to click. The IRS also publishes sample SEE questions that are worth reviewing as a supplement to this course.

Final thoughts

The wrapping-up section at the end of this textbook contains more detail about registering for the SEE, exam costs, testing options, and next steps toward earning your EA credential.

You’ve chosen a credential that carries real weight in the world of tax. Enrolled Agents are recognized as the highest-credentialed tax specialists the IRS certifies, and the knowledge you build in this course will serve you well beyond the exam - in your work with clients, your professional credibility, and your long-term career. Let’s get started!