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IRS EA Part 1
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Introduction
1. Preliminary work to prepare tax returns
2. Taxability of income
3. Retirement, investment, and supplemental income
4. Deductions
5. Credits
6. Taxation
7. Advising the individual taxpayer
8. Specialized returns
Wrapping up
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Wrapping up
Achievable IRS EA Part 1

Wrapping up

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Congratulations on completing the Achievable IRS SEE Part 1 Course! Working through the full scope of Individual taxation is no small feat. You’ve covered everything from filing fundamentals and income types to deductions, credits, and specialized returns. That’s a serious body of knowledge, and you should feel proud of the foundation you’ve built. You’re now well-positioned to sit for Part 1 of the Special Enrollment Examination and take a confident step toward earning your Enrolled Agent credential.

Testing registration

When you’re ready to schedule your exam, registration is handled through the IRS’s designated testing provider. Since March 1, 2026, the exam has been administered by PSI Services, which replaced Prometric as the official SEE vendor. The 2026-2027 testing window runs from July 1, 2026, to February 28, 2027 for candidates testing in the U.S. Visit the IRS Enrolled Agent page for the most up-to-date scheduling information, or register directly on PSI’s IRS portal.

Note: The SEE is normally offered from May 1 through the end of February each year. The exam is not available in March or April while the IRS updates exam content for the new cycle. Plan accordingly and don’t wait until the last minute to schedule your appointment.

Before you can register, make sure you have an active Preparer tax identification number (PTIN). You can obtain or renew your PTIN at IRS.gov.

You are allowed to take each part up to four times per testing window, and the three parts can be taken in any order. Passing scores remain valid for three years from the date you passed, meaning you must pass all three parts within that three-year window to earn the EA designation.

Additional information

Here are some important details to keep in mind as you prepare for and schedule your exam:

Exam cost

  • The exam fee is $317 per part, paid at the time of scheduling. Fees are generally not refundable or transferable, but you can cancel without losing the fee if you do it at least 48 hours before your appointment. Cancelling within 48 hours, missing the appointment, or arriving 30 minutes or more late forfeits it.

Passing score

  • The passing score is 500, on a scaled score range of 200 to 800. Scores are scaled from the number of questions answered correctly across the 85 scored questions per part (each part includes 100 total questions; the remaining 15 are experimental and unscored). A failing score report shows your scaled score and diagnostic information; a passing report shows a pass without a score.

Retake policy

  • If you do not pass, you must wait 24 hours before rescheduling an attempt for the same part. There is no waiting period to schedule a different part. You may attempt each part up to four times within a single testing window.

Score validity

  • Passing scores are valid for three years from the date of each passed part. All three parts must be passed within that window, or you will need to retake any part whose score has expired.

Testing format

  • The SEE is taken by computer, either at a PSI test center or by remote proctoring for candidates in the U.S. Each part includes two scheduled 10-minute breaks, and the exam clock stops during them. An on-screen calculator is provided; personal calculators are not permitted.

Accommodations

  • Testing accommodations are available for candidates with documented disabilities. To request accommodations, contact the testing vendor (PSI Services for the 2026 cycle and beyond) in advance of scheduling. Details on the accommodations request process will be outlined in the official Candidate Information Bulletin, which is published each testing cycle.

Tips

As you approach your exam date, keep these strategies in mind:

Don’t study the night before.

  • Give your brain time to rest and consolidate everything you’ve learned. Do something you enjoy, get home early, and aim for a full eight hours of sleep.

Exercise the morning of the exam.

  • Even 10 minutes of light movement - a walk, jumping jacks, or a short jog - can boost focus and reduce anxiety before you sit down to test.

Eat a solid breakfast.

  • Protein-rich foods like eggs or Greek yogurt will give you sustained energy throughout the exam without a mid-session crash.

Arrive (or log in) early.

  • Whether you’re going to a testing center or testing remotely, give yourself at least 30 extra minutes (PSI asks test-center candidates to arrive 30 minutes before the appointment) to settle in, breathe, and get comfortable before the clock starts.

Manage your time during the exam.

  • With 100 questions and 3.5 hours, you have roughly 2 minutes per question. Flag questions you’re unsure about and return to them - don’t get stuck on one question and lose time on others.

Trust the process.

  • If you’ve completed this course consistently and kept up with your reviews, you’ve put in the work. Trust what you know.

Additional resources

  • IRS Enrolled Agent Overview - Official IRS page on the EA credential and SEE requirements
  • IRS Enrolled Agent FAQs - Answers to common questions about eligibility, registration, scores, and more
  • IRS SEE Sample Questions - Free sample questions published directly by the IRS
  • Achievable Blog - Study tips, exam strategies, and more

Thank you

Thank you for trusting Achievable to be part of your EA journey. Earning the Enrolled Agent credential is a meaningful achievement - one that opens doors professionally and signals a genuine mastery of U.S. tax law. You’ve done the hard work, and we’re proud to have been your study partner through Part 1. Now go show the IRS what you know. You’ve got this!

Registration & Testing Window

  • Exam administered by PSI Services (replaced Prometric March 1, 2026)
  • 2026-2027 testing window: July 1, 2026 – February 28, 2027 (US candidates)
  • SEE normally offered May–February; closed March/April for content updates
  • Active PTIN required before registering (via IRS.gov)
  • Each part attemptable up to 4 times per window; parts can be taken in any order
  • Passing scores valid 3 years; must pass all three parts within that window

Exam Costs & Scoring

  • Fee: $317/part, generally non-refundable
    • Cancel 48+ hours ahead to avoid forfeiting fee
  • Passing score: 500 (scaled 200–800), based on 85 scored questions (15 unscored/experimental out of 100 total)
  • Failing reports show scaled score + diagnostics; passing reports show pass/no score

Retakes, Format & Accommodations

  • Must wait 24 hours to retake same part; no wait for different parts
  • Computer-based: PSI test center or remote proctoring
  • Two 10-minute scheduled breaks (clock stops); on-screen calculator only
  • Accommodations for documented disabilities: contact PSI in advance; details in Candidate Information Bulletin

Exam Day Tips

  • Avoid cramming night before; prioritize sleep
  • Light exercise morning of exam to reduce anxiety
  • Eat protein-rich breakfast for sustained energy
  • Arrive/log in at least 30 minutes early
  • Pace: ~2 minutes/question (100 questions, 3.5 hours); flag and skip tough questions
  • Trust your preparation
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Wrapping up

Congratulations on completing the Achievable IRS SEE Part 1 Course! Working through the full scope of Individual taxation is no small feat. You’ve covered everything from filing fundamentals and income types to deductions, credits, and specialized returns. That’s a serious body of knowledge, and you should feel proud of the foundation you’ve built. You’re now well-positioned to sit for Part 1 of the Special Enrollment Examination and take a confident step toward earning your Enrolled Agent credential.

Testing registration

When you’re ready to schedule your exam, registration is handled through the IRS’s designated testing provider. Since March 1, 2026, the exam has been administered by PSI Services, which replaced Prometric as the official SEE vendor. The 2026-2027 testing window runs from July 1, 2026, to February 28, 2027 for candidates testing in the U.S. Visit the IRS Enrolled Agent page for the most up-to-date scheduling information, or register directly on PSI’s IRS portal.

Note: The SEE is normally offered from May 1 through the end of February each year. The exam is not available in March or April while the IRS updates exam content for the new cycle. Plan accordingly and don’t wait until the last minute to schedule your appointment.

Before you can register, make sure you have an active Preparer tax identification number (PTIN). You can obtain or renew your PTIN at IRS.gov.

You are allowed to take each part up to four times per testing window, and the three parts can be taken in any order. Passing scores remain valid for three years from the date you passed, meaning you must pass all three parts within that three-year window to earn the EA designation.

Additional information

Here are some important details to keep in mind as you prepare for and schedule your exam:

Exam cost

  • The exam fee is $317 per part, paid at the time of scheduling. Fees are generally not refundable or transferable, but you can cancel without losing the fee if you do it at least 48 hours before your appointment. Cancelling within 48 hours, missing the appointment, or arriving 30 minutes or more late forfeits it.

Passing score

  • The passing score is 500, on a scaled score range of 200 to 800. Scores are scaled from the number of questions answered correctly across the 85 scored questions per part (each part includes 100 total questions; the remaining 15 are experimental and unscored). A failing score report shows your scaled score and diagnostic information; a passing report shows a pass without a score.

Retake policy

  • If you do not pass, you must wait 24 hours before rescheduling an attempt for the same part. There is no waiting period to schedule a different part. You may attempt each part up to four times within a single testing window.

Score validity

  • Passing scores are valid for three years from the date of each passed part. All three parts must be passed within that window, or you will need to retake any part whose score has expired.

Testing format

  • The SEE is taken by computer, either at a PSI test center or by remote proctoring for candidates in the U.S. Each part includes two scheduled 10-minute breaks, and the exam clock stops during them. An on-screen calculator is provided; personal calculators are not permitted.

Accommodations

  • Testing accommodations are available for candidates with documented disabilities. To request accommodations, contact the testing vendor (PSI Services for the 2026 cycle and beyond) in advance of scheduling. Details on the accommodations request process will be outlined in the official Candidate Information Bulletin, which is published each testing cycle.

Tips

As you approach your exam date, keep these strategies in mind:

Don’t study the night before.

  • Give your brain time to rest and consolidate everything you’ve learned. Do something you enjoy, get home early, and aim for a full eight hours of sleep.

Exercise the morning of the exam.

  • Even 10 minutes of light movement - a walk, jumping jacks, or a short jog - can boost focus and reduce anxiety before you sit down to test.

Eat a solid breakfast.

  • Protein-rich foods like eggs or Greek yogurt will give you sustained energy throughout the exam without a mid-session crash.

Arrive (or log in) early.

  • Whether you’re going to a testing center or testing remotely, give yourself at least 30 extra minutes (PSI asks test-center candidates to arrive 30 minutes before the appointment) to settle in, breathe, and get comfortable before the clock starts.

Manage your time during the exam.

  • With 100 questions and 3.5 hours, you have roughly 2 minutes per question. Flag questions you’re unsure about and return to them - don’t get stuck on one question and lose time on others.

Trust the process.

  • If you’ve completed this course consistently and kept up with your reviews, you’ve put in the work. Trust what you know.

Additional resources

  • IRS Enrolled Agent Overview - Official IRS page on the EA credential and SEE requirements
  • IRS Enrolled Agent FAQs - Answers to common questions about eligibility, registration, scores, and more
  • IRS SEE Sample Questions - Free sample questions published directly by the IRS
  • Achievable Blog - Study tips, exam strategies, and more

Thank you

Thank you for trusting Achievable to be part of your EA journey. Earning the Enrolled Agent credential is a meaningful achievement - one that opens doors professionally and signals a genuine mastery of U.S. tax law. You’ve done the hard work, and we’re proud to have been your study partner through Part 1. Now go show the IRS what you know. You’ve got this!

Key points

Registration & Testing Window

  • Exam administered by PSI Services (replaced Prometric March 1, 2026)
  • 2026-2027 testing window: July 1, 2026 – February 28, 2027 (US candidates)
  • SEE normally offered May–February; closed March/April for content updates
  • Active PTIN required before registering (via IRS.gov)
  • Each part attemptable up to 4 times per window; parts can be taken in any order
  • Passing scores valid 3 years; must pass all three parts within that window

Exam Costs & Scoring

  • Fee: $317/part, generally non-refundable
    • Cancel 48+ hours ahead to avoid forfeiting fee
  • Passing score: 500 (scaled 200–800), based on 85 scored questions (15 unscored/experimental out of 100 total)
  • Failing reports show scaled score + diagnostics; passing reports show pass/no score

Retakes, Format & Accommodations

  • Must wait 24 hours to retake same part; no wait for different parts
  • Computer-based: PSI test center or remote proctoring
  • Two 10-minute scheduled breaks (clock stops); on-screen calculator only
  • Accommodations for documented disabilities: contact PSI in advance; details in Candidate Information Bulletin

Exam Day Tips

  • Avoid cramming night before; prioritize sleep
  • Light exercise morning of exam to reduce anxiety
  • Eat protein-rich breakfast for sustained energy
  • Arrive/log in at least 30 minutes early
  • Pace: ~2 minutes/question (100 questions, 3.5 hours); flag and skip tough questions
  • Trust your preparation

Related readings

  • Introduction