United States · Licensing exam

How to study for the enrolled agent exam: your study plan

Enter the date of your next SEE appointment and you get a day-by-day plan through the lessons, ending with practice and review. Fill it with the official material when you study for the enrolled agent exam: PSI’s outline says what’s tested and how many questions each area gets.

Each SEE part is its own exam, so enter the date of the part you’re booked for next. The planner spreads the lessons over the days you have left, from filing status and basis rules through business entities to Circular 230 and e-file. Our practice set has 20 questions across all three parts, so add the IRS sample questions for your part to the final days.

Pick the date of your test and how long you can study each day. You’ll get a plan that takes you right up to the test.

How should you study for the enrolled agent exam?

  1. Pick one part. Each part is a separate exam with its own appointment, so study and book one at a time.
  2. Read that part’s content outline in PSI’s Candidate Information Bulletin. It gives the number of scored questions in each area, so you can see where the weight is.
  3. Study from the sources PSI names: the tax code and regulations, Circular 230, and IRS forms, instructions and publications. Use the 2025 versions, because the current window tests the law as amended through December 31, 2025.
  4. Work through the IRS sample questions for your part, then our 20 practice questions.
  5. Practice at real pace. A part gives you 3.5 hours for 100 questions, about 2 minutes each (our arithmetic).

How long should you study for the enrolled agent exam?

Neither the IRS nor PSI gives a number of weeks or hours. Plan backwards from the dates that are fixed instead. There’s no testing in March and April, the current US window ends on February 28, 2027, and each part you pass counts for three years.

If you fail a part, you can book it again after 24 hours, up to four attempts in a window. Leave room in your plan for a retake before the window closes.