Fees as of October 2026
| What | Fee |
|---|---|
| Each SEE part (IRS user fee $66 plus PSI fee $251) | $317 |
| All three parts, passed first time | $951 |
| Each retake | $317 |
| Enrollment with Form 23, after passing | $140 |
| PTIN | Required before you can schedule. Renew every year |
The IRS cut its share of the exam fee from $99 to $66 per part in April 2026. The contractor’s $251 applies to the May 2026 to February 2027 testing period.
How you pay, and when you lose the fee
- You pay PSI by Mastercard, Visa or American Express when you schedule. Cash, checks and money orders aren’t accepted.
- Fees generally aren’t refundable or transferable.
- Cancel or reschedule at least 48 hours before your appointment to keep your fee. Inside 48 hours, you lose it.
- If you miss your appointment or arrive 30 minutes or more late, you lose the fee and must pay again.
- If PSI closes a center or can’t run your remote session, you’re rescheduled without losing the fee.
Budgeting for retakes
You can take each part up to four times in a testing window, and every attempt costs $317. So it’s worth waiting until your practice scores are steady before you book.
A review course is usually the biggest cost. Full courses we checked ran from about $499 to $799 in October 2026, and some sell single parts or test banks for less. See where to learn for the comparison.
After you’re enrolled
Enrolled agents renew their enrollment every three years with Form 8554 and complete 72 hours of continuing education per cycle, with at least 16 hours a year. Your PTIN must also be renewed each year, between mid-October and December 31.
Explore
Everything else, in one place
Sources: PSI, IRS, Internal Revenue Bulletin 2026-21 and 2 more. Checked October 2026.
- PSI: SEE Candidate Information Bulletin ↗
- IRS: Enrolled agents frequently asked questions ↗
- Internal Revenue Bulletin 2026-21 (EA SEE user fee) ↗
- IRS: Applying for enrollment to practice before the IRS ↗
- IRS: Maintain your enrolled agent status ↗
Rules and fees can change, so check the official site before your test.