The EA exam, explained
Three exam parts, commonly 40 to 80 hours of study for each, and about $1,110 in official fees before any course. The enrolled agent credential lets you represent taxpayers before the IRS, and the exam changed substantially in 2026. This is the whole process, in the order you will meet it.
The three parts
| Part | Title | What it covers | Pass rate, 2024 to 2025 |
|---|---|---|---|
| Part 1 | Individuals | Federal tax for individual taxpayers | About 58% |
| Part 2 | Businesses | Business entities and their taxation | About 71% |
| Part 3 | Representation, Practices and Procedures | Practice before the IRS, ethics and representation | About 70% |
Each part has 100 questions in 3.5 hours. Pass rates are for the 2024 to 2025 window as reported by providers; the IRS does not post them.
What changed in 2026
On March 1, 2026 the IRS moved the exam from Prometric to PSI, added remote testing, raised the fee to $317 per part, introduced a 200 to 800 scoring scale, and now lets passed parts count for three years.
What the 2026 changes mean for youThe path, start to enrollment
A Preparer Tax Identification Number is required before you can schedule, and is renewed every year.
Book each part through PSI on any day in the testing window, which currently runs to February 28, 2027. Test at a center or remotely.
Passing scores carry over for three years, so you can spread the parts out.
Apply on Form 23 within one year of passing the third part and pay the $140 fee. The IRS then runs a suitability check on your tax compliance and background.
Study strategy
Candidates commonly report 40 to 80 hours per part, depending on tax background. Book a part once you have a plan, because rescheduling inside 48 hours costs a full fee.
The exam in this window tests tax year 2025. Study materials from earlier years will have outdated figures.
A failed part costs $317. The IRS publishes sample questions, and practice with feedback is the best use of your time.
For a week-by-week schedule, see our EA study plan (40 to 80 hours per part, timed across the July 2026 to February 2027 window). To save on prep, see EA review course discounts: free trials from Becker and Gleim, Surgent’s guarantee on every tier, and NAEA scholarships.
Everything else on the EA
Gleim, Becker, Surgent and Fast Forward Academy compared.
→PTIN, the exam and the IRS suitability check.
→Every fee, plus realistic totals with a course.
→What is known, and how far to trust it.
→The testing window, scheduling rules and carry-over.
→The 500 pass mark, the scale and the format.
→Choosing an order for the three parts.
→PSI, remote testing, new fees and a new scale.
→Six head-to-head comparisons of the four courses.
→The low-cost options, and where saving money backfires.
→IRS sample questions, free banks and trials.
→PTIN, PSI and Form 23, in order.
→ID rules, test center or remote, and pacing.
→Two ways to represent clients before the IRS.
→What our EA pages are based on, and how affiliate money is handled.
→Common questions
Do I need a degree?
The IRS’s steps for becoming an enrolled agent list no degree requirement. You need a PTIN, passing scores on all three parts, and to clear an IRS suitability check of your tax compliance and criminal background.
How long does it take to become an enrolled agent?
There is no overall deadline, but each passed part counts for three years, so you need to pass the remaining parts within three years of your first pass. You can spread the parts across more than one testing window.
Can I take the exam at home?
Yes. Since March 2026 you can test at home with a proctor. International candidates can only test remotely, and that testing is currently delayed.
What can an enrolled agent do?
The IRS says enrolled agents, like attorneys and CPAs, are generally unrestricted as to which taxpayers they can represent and what tax matters they can handle before the IRS.