How to schedule the enrolled agent exam

Step by step

1. Get a PTIN at irs.gov/ptin. It takes about 15 minutes online. A paper Form W-12 takes about 6 weeks.
2. Read the PSI Candidate Information Bulletin before you pay.
3. Create your account at test-takers.psigov.us/irs, or call PSI at (844) 645-2218.
4. Pick a part, a test center or remote testing, and a date at least 24 hours away.
5. Pay $317 by card and keep your confirmation number. You need it to change or cancel.

The testing window and the March-April blackout

The window normally runs from May 1 to the end of February. There’s no testing in March and April while the exam is updated for new tax law.

As of October 2026, the current window for US candidates is July 1, 2026, to February 28, 2027. International testing is delayed with no new start date yet, and when it returns it will be remote only.

Retakes

• You can take each part up to four times per testing window.
• After failing a part, wait at least 24 hours before booking that same part again. You can book a different part straight away.
• If you fail a part four times in one window, you have to wait for the next window.
• Each attempt costs the full $317.

Credit for parts you pass

Each passed part counts for three years from the date you passed it. If one part expires before you pass the others, you lose credit for it and have to retake it.

The IRS example: pass Part 1 on November 15, 2025, and Part 2 on February 15, 2026. You then have until November 15, 2028, to pass Part 3, or you lose Part 1. And you have until February 15, 2029, before Part 2 expires.

Domestic candidates whose parts were due to expire between May 1 and June 30, 2026, got a two-month extension.

After you pass all three

Apply for enrollment with Form 23 within one year of passing your third part. You can file and pay the $140 fee online at Pay.gov, or mail the form with a check. You don’t need to send your score reports. The IRS then does a suitability check, covering your own tax filing and payment record and a criminal background check.