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United States · Licensing exam

How many questions are on the enrolled agent exam, and what’s the passing score?

Each of the three SEE parts has 100 multiple-choice questions, and 85 of them are scored. You get 3.5 hours per part. To pass, you need a scaled score of 500 on a scale of 200 to 800, as of October 2026. That 500 isn’t a percentage, and the IRS doesn’t say how many correct answers it takes.

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Updated October 2026 · Written from official sources, listed at the bottom of this page

Questions in each part

PartTopic areas (scored questions)Total scored
Part 1: IndividualsPreliminary work and taxpayer data (14), income and assets (17), deductions and credits (17), taxation (15), advising the individual taxpayer (11), specialized returns for individuals (11)85
Part 2: BusinessesBusiness entities and considerations (30), business tax preparation (37), specialized returns and taxpayers (18)85
Part 3: Representation, Practices and ProceduresPractices and procedures (26), representation before the IRS (25), specific areas of representation (20), filing process (14)85

The numbers below are the scored questions for each topic area, from PSI’s content outline. Every part also has 15 unscored questions mixed in, which brings each part to 100.

How the score works

PSI counts your correct answers and converts that to a scale from 200 to 800. The IRS set the passing score at 500. The 15 unscored questions don’t count for or against you, and you won’t know which ones they are, so answer everything.

If you pass, your score report just says you passed. It doesn’t show a number, because the IRS treats every passing score the same. If you fail, you see your scaled score, somewhere between 200 and 499, plus feedback on the topic areas where you were weak.

You might see 105 given as the passing score on older websites. That was the old scale used before PSI took over the exam on March 1, 2026.

What about the pass rate?

As of October 2026, we couldn’t find current SEE pass rates on irs.gov or in PSI’s bulletin. Course companies sometimes quote pass rates, but those aren’t official figures. The exam also changed vendors and score scales in 2026, so older numbers may not tell you much about today’s test.

The question style

Every question has four options and you pick the single best answer. PSI says the exam uses three formats:

  • A direct question, such as which entities must file a certain form.
  • An incomplete sentence that you finish with the right option.
  • “All of the following, EXCEPT”, where you pick the one that doesn’t fit.

Which tax year is tested?

For exams taken from July 1, 2026, to February 28, 2027, questions use the tax law as amended through December 31, 2025. Unless a question says otherwise, it’s about calendar year 2025. Don’t factor in anything that changed after December 31, 2025.

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Everything else, in one place

OverviewEnrolled Agent Exam (SEE)Schedule the examHow to schedule the enrolled agent examCostHow much does the enrolled agent exam cost?Online examCan you take the enrolled agent exam online?Study guideEnrolled agent exam study guide: the official materialsPractice testEnrolled agent practice examWhere to learnWhere to study for the enrolled agent exam
Sources: PSI, IRS. Checked October 2026.

Rules and fees can change, so check the official site before your test.