24.1 Two Paths to EA (Exam vs. IRS Experience)

Two Paths to Enrolled Agent Status

Why This Matters for the Exam

Understanding how one becomes an Enrolled Agent is foundational for Part 3. The exam tests your knowledge of the two paths, the SEE requirements, and the IRS experience alternative.

Exam Note: For the July 1, 2026 - February 28, 2027 testing window, you are tested on EA enrollment requirements and tax law as of December 31, 2025 (Tax Year 2025, post-OBBBA).

Vendor Transition (IMPORTANT): Prometric, LLC administered the SEE through February 28, 2026. PSI Services LLC took over as the IRS's SEE testing vendor on March 1, 2026. Every current candidate registers, schedules, pays, and tests through PSI — not Prometric.

Expect at least 2-3 questions on EA qualification paths.

Overview of the Two Paths

Both paths require:

• IRS suitability check (tax compliance review + criminal background check) administered by the Office of Professional Responsibility (OPR).
• Form 23 application with $140 fee (submitted online via Pay.gov or by mail).
• Active PTIN (annual renewal fee $19.75 for 2026).

Path 1: Special Enrollment Examination (SEE)

The SEE is the most common path to becoming an Enrolled Agent. PSI Services administers the SEE on behalf of the IRS effective March 1, 2026 (replacing Prometric).

The Three Parts

Exam Specifications (2026-2027 Cycle)

Fee History (For Context)

The 2-Year Completion Window

All three parts must be completed within a 2-year window for enrollment purposes (each individual part's passing score is valid for 3 years, but the integrated rule for completing all three is 2 years):

• The 2-year clock starts from the date you pass your first part.
• If you do not pass all three within 2 years, the oldest passed part is no longer credited toward enrollment.
• You can retake a part up to 4 times per testing window, with a mandatory 24-hour wait after a failed attempt before re-scheduling that same part.
• There is no lifetime limit on retakes — but you pay the $317 fee each time.

Example:

• Pass Part 1 on August 1, 2026.
• Must pass Parts 2 and 3 by July 31, 2028 for enrollment to be valid.
• If only Part 1 is passed by the deadline, you must retake Part 1.

Path 2: IRS Experience

Former IRS employees may qualify for enrollment based on technical experience.

Requirements

Key Point: Not all IRS experience qualifies. The experience must be in technical tax positions involving interpretation of tax law.

Comparison: SEE vs. IRS Experience Path

Real-World Scenario

Scenario: You passed Part 1 of the SEE on August 15, 2026 (PSI testing center, $317 fee). You pass Part 2 on January 10, 2027. When is the deadline to pass Part 3 for enrollment purposes?

• Answer: August 14, 2028 (2 years from passing Part 1 — the integrated completion window).
• Important: The 2-year window starts from your first passed part. Each individual part score remains technically valid for 3 years, but the IRS requires the three parts be completed within a 2-year span for enrollment.

On the Exam

Expect 2-3 questions on EA paths, typically:

1. SEE Structure Questions: "How many parts does the SEE have?"
2. Time Limit Questions: "Within what time frame must all SEE parts be passed for enrollment?"
3. IRS Experience Questions: "How many years of IRS experience are required?"
4. Vendor/Fee Questions: "Who administers the SEE?" or "What is the per-part SEE fee?"

The key is to remember: SEE = 3 parts, completed within 2 years for enrollment, $317 per part, PSI Services administers (post-March 2026). IRS = 5 years technical experience. Both require Form 23 ($140) and OPR suitability check.