EA exam format and scoring
Each of the three parts is a computer-based exam of 100 multiple-choice questions in 3.5 hours. Scores are scaled from 200 to 800 and you need 500 to pass. You see a pass or fail result on screen as soon as you finish.
The three parts
| Part | Title | What it covers |
|---|---|---|
| Part 1 | Individuals | Federal tax for individual taxpayers: income, assets, deductions and credits |
| Part 2 | Businesses | Business entities and their taxation, including business income and deductions |
| Part 3 | Representation, Practices and Procedures | Practice before the IRS, ethics and representation rules |
Each part has 100 questions and 3.5 hours. Take them in any order.
All references are to the Internal Revenue Code and IRS forms and publications as amended through December 31, 2025, and questions about the current year mean calendar year 2025.
How each sitting works
- 100 questions per part. Only 85 are scored. The other 15 are experimental, and you cannot tell which are which, so treat every question as scored.
- 3.5 hours of exam time. Seat time is about four hours, which includes a tutorial, a survey and two scheduled 10-minute breaks.
- Closed book. No notes, books, phones or electronic devices at any time, including during breaks.
- Any order. You do not have to take Part 1 first, and parts do not have to be on the same or consecutive days.
How scoring works
Your score is based on the number of questions you answer correctly, converted to a scale from 200 to 800. The IRS set the passing score at 500 after a scoring study in which a panel of enrolled agents and IRS representatives defined the standard for someone meeting the minimum qualifications to be an enrolled agent.
- If you pass, your report shows a passing designation but no score. A score above 500 means qualified, not how qualified.
- If you fail, you get your scaled score so you can see how close you were. A 495 is very close; a 245 is far away.
- Either way, you get diagnostic feedback on topic areas where you may need more work.
500 out of 800 is not 62.5% correct. The scaled score is a conversion from your performance, not a percentage, so do not use it to judge how many questions you can afford to miss.
A new scale in 2026
Before the move to PSI in March 2026, results were reported on a scale of 40 to 130 with 105 required to pass. Guides written before 2026 may quote the old numbers.
Common questions
Do I get my result straight away?
Yes, on the screen when you finish, and by email from PSI as a score report. You can also print the report from your PSI account.
Can I tell which questions count?
No. The IRS says 85 of the 100 questions are scored and 15 are experimental, and the two kinds are not identified, so answer every question as if it counts.
Does remote testing change the scoring?
The IRS does not describe any difference in scoring between in-person and remote testing. What differs is the environment, such as the workspace and proctoring rules for remote candidates.