The IRS Special Enrollment Examination changed hands in 2026. After years with Prometric, the exam moved to PSI Services, taking a four-month testing blackout with it. Testing reopened July 1, 2026. If you have been waiting to schedule, or you are new to the process and need the current facts, this guide covers what changed, what stayed the same, the new $317-per-part fee, and exactly how to register through PSI.
All facts in this guide are drawn from IRS and PSI published sources. Fees and scheduling details can change; verify current information at IRS.gov and the PSI candidate portal before registering.
What Changed: Prometric to PSI Services
For many years, the IRS administered the Special Enrollment Examination through Prometric. In 2026, the IRS selected PSI Services (also known as PSI Exams) as the new testing vendor through a federal procurement process. The change is administrative: the vendor handling test delivery, scheduling, and candidate accounts switched. The exam content did not change.
The transition created a firm testing blackout. Prometric's last day for SEE candidates was February 28, 2026. PSI registration opened May 1, 2026, but testing itself did not begin until July 1, 2026. That left a four-month window, March 1 through June 30, 2026, during which no SEE testing took place anywhere.
The current testing window runs from July 1, 2026 through February 28, 2027 for US domestic candidates. Anyone planning to sit for the SEE this cycle must use PSI. Prometric no longer administers the exam.
If you passed one or more parts under Prometric before the February 28, 2026 cutoff, those scores carry forward. The IRS three-year rule remains unchanged: all three parts must be passed within a rolling three-year window. You do not re-take parts you already passed; simply schedule remaining parts through PSI.
The Three-Part Special Enrollment Examination (SEE) Structure
The SEE consists of three separately scheduled and separately scored parts. You do not take all three in one sitting. Each part is taken independently; you schedule, pay for, and pass each one on its own timeline, subject to the three-year completion rule.
Each part is 3.5 hours of testing time (4 hours including the pre-test tutorial and post-test survey). The exam contains 100 questions per part: 85 scored questions and 15 experimental questions that do not count toward your score. You will not know which questions are experimental. Each part is structured as three sections with two 10-minute breaks, a change from the prior two-section, one-break format.
The subject matter of each part is unchanged from prior cycles:
| Part | Title | Core Topics |
|---|---|---|
| Part 1 | Individuals | Individual income taxation, gross income, deductions, credits, retirement plans, estate and gift tax basics |
| Part 2 | Businesses | Business entity taxation (C corps, S corps, partnerships, LLCs), payroll taxes, excise taxes, business deductions |
| Part 3 | Representation, Practices and Procedures | Circular 230, preparer ethics, IRS representation rights, tax professional responsibilities |
You may take the parts in any order. Most candidates schedule Part 1 first because individual taxation is foundational, but there is no IRS-mandated sequence. The full content outline for each part is published in the PSI Candidate Information Bulletin, available at test-takers.psigov.us/irs.
Exam Fees in 2026
Per the current PSI fee schedule, the exam fee is $317 per part. Per an April 20, 2026 Federal Register interim final rule, the $317 total consists of a $66 IRS user fee and a $251 PSI contractor fee. Under Prometric, the fee was $267 per part, a $50 increase per part with the transition to PSI.
At $317 per part, a candidate sitting all three parts for the first time will pay $951 in exam fees. There is an additional IRS application fee of $140 when you apply for EA status after passing all three parts.
| Fee Item | Amount |
|---|---|
| SEE exam fee (per part, PSI) | $317 |
| Total exam fees (all 3 parts, first attempt) | $951 |
| IRS EA application fee (Form 23) | $140 |
Exam fees are non-refundable. If you need to reschedule, the PSI Candidate Information Bulletin outlines the rescheduling window and any applicable fees. Review the CIB before you pay, as rescheduling outside the permitted window may result in forfeiture of the exam fee.
Note for the reader: The $317 per-part figure is sourced from the PSI fee schedule as of the date of this article (June 2026). Confirm the current fee at test-takers.psigov.us/irs before scheduling, as fees are subject to change.
Scheduling Your Exam Through PSI
All SEE registration and scheduling for the 2026-2027 testing window runs through PSI at test-takers.psigov.us/irs. Prometric no longer accepts SEE registrations. Before you register with PSI, you need an active PTIN (Preparer Tax Identification Number); you will use it during account creation.
Go to test-takers.psigov.us/irs
This is the official IRS candidate portal hosted by PSI. Do not use a third-party scheduling link.
Create a PSI account using your PTIN and personal details
You will need your PTIN, full legal name as it appears on your government-issued ID, and a valid email address. Your name in the PSI system must exactly match the name on the ID you bring to your exam.
Select the SEE part you want to schedule
From your account dashboard, choose Part 1 (Individuals), Part 2 (Businesses), or Part 3 (Representation, Practices and Procedures). You schedule and pay for each part separately.
Choose in-person or remote proctoring
US domestic candidates may take the exam at a PSI testing center or via online remote proctoring from a qualifying location. Remote proctoring is a new option PSI introduced with this contract; Prometric did not offer it for the SEE. International candidates are remote-only; international remote testing begins September 1, 2026.
Select your date, time, and location
For in-person testing, choose a PSI testing center and appointment time. For remote proctoring, confirm that your testing environment meets PSI's technical requirements: a stable internet connection, functioning webcam, clean quiet space, and government-issued ID. Technical requirements are detailed in the PSI Candidate Information Bulletin.
Pay the $317 exam fee
Payment is collected during the scheduling process. The fee is non-refundable, so confirm your date and format before completing the transaction.
Review the Candidate Information Bulletin before test day
The PSI CIB covers acceptable ID, prohibited items, remote proctoring setup requirements, and the rescheduling and cancellation policy. The revised CIB (April 29, 2026) is available at test-takers.psigov.us/irs.
Scoring: The New 500-Point Scale
One of the visible changes with the PSI transition is how scores are reported. Under Prometric, scores were reported on a 40-130 scale, with 105 as the passing score. Under PSI, scores are reported on a 200-800 scale, with 500 as the passing score per the IRS.
The passing standard is unchanged. The IRS sets the pass/fail threshold, not PSI. What changed is only the scale on which scores are reported to candidates. A passing score under PSI means the same thing as a passing score under Prometric: you demonstrated competency at the level the IRS requires to grant EA status. The scale change does not make the exam easier or harder to pass.
At the end of a testing session, candidates receive a preliminary pass or fail result. This result is unofficial. Official score notices are issued by the IRS. If you fail a part, your score report will include diagnostic information by topic area to help you identify where additional preparation is needed.
Scores are stored with the IRS, not PSI. For questions about score records or official score history, contact the IRS directly through IRS Enrolled Agent News.
Preparing for the SEE: Study Resources
The IRS provides free foundational study materials for SEE candidates. The primary resource is the PSI Candidate Information Bulletin, which includes the full content outline for all three parts. This outline defines every topic that may appear on the exam and is the authoritative reference for structuring your study plan. Access it at test-takers.psigov.us/irs. For a study strategy, question-bank approach, and a part-by-part study plan, see the companion guide on how to study for the Enrolled Agent exam.
Additional IRS resources:
- The IRS Enrolled Agent candidate page at IRS.gov, with current requirements and application guidance
- IRS publications covering the tax topics tested on each part (Publication 17 for individuals, Publication 334 for small businesses, and Circular 230 for Part 3)
- The IRS Enrolled Agent News page for transition and exam announcements
After you earn EA status, maintaining it requires 72 hours of continuing education every three years, including 16 hours of ethics. America's Tax Professionals partners with Golden State Tax Training Institute (GSTTI), an IRS-approved CE provider (IRS Provider Number P619F), which offers continuing education for licensed Enrolled Agents. GSTTI's CE catalog is for active EAs fulfilling their annual maintenance requirement; it is not an SEE exam prep program.
What Enrolled Agent Status Means for Your Practice
The Enrolled Agent credential is the highest IRS-issued authorization available to tax professionals who are not attorneys or CPAs. It grants unlimited representation rights before the IRS: for any taxpayer, on any federal tax matter, at any stage of the process including audits, appeals, and collections.
Compare that to the representation scope of non-credentialed preparers. A preparer who holds the IRS Annual Filing Season Program record of completion has limited IRS representation rights, but only for returns they personally prepared and signed, and only before certain IRS personnel. An AFSP holder cannot represent a client before Appeals or Tax Court. An EA has no such restriction. For a side-by-side comparison of PTIN, AFSP, EA, CPA, and attorney representation authority, see the IRS representation rights comparison guide.
For clients who cannot pay in full, see the IRS Offer in Compromise guide for when full representation rights are required.
There are two paths to EA status:
- Pass the three-part SEE. This page covers that path. After passing all three parts, apply for EA status through IRS Form 23 and pay the $140 IRS application fee. The IRS conducts a background check before issuing EA credentials.
- Five years of qualifying IRS employment. Former IRS employees who spent at least five years interpreting and applying the Internal Revenue Code can apply for EA status without taking the SEE, subject to IRS verification.
Maintaining EA status
EA status must be renewed on a three-year cycle. Requirements to renew:
- 72 hours of IRS-approved CE over the three-year renewal cycle
- At least 16 of those hours must cover ethics (at least 2 hours per year)
- An active PTIN for each year in the renewal period
- Payment of the IRS renewal fee
Active EAs are listed in the IRS public directory of credentialed tax professionals, which clients can search when looking for a qualified preparer. For a comparison of all CE tracks available to tax preparers including AFSP, EA, CPA CPE, and CTEC, see the continuing education comparison guide.
CE for licensed Enrolled Agents through ATP
America's Tax Professionals partners with GSTTI (IRS Provider P619F) to offer CE courses for licensed Enrolled Agents. Browse available CE courses to see what is currently offered for the renewal cycle. These courses fulfill IRS EA renewal CE requirements; they are not SEE exam preparation materials.
If you are working toward EA status and not yet credentialed, consider the Annual Filing Season Program as an interim credential. AFSP will not substitute for EA status or count toward SEE eligibility, but it does get you listed in the IRS public directory and extends limited representation rights while you work through the exam process.
Frequently Asked Questions
Do I need to be an Enrolled Agent to prepare taxes?
No. Federal law does not require an EA credential to prepare tax returns for compensation. You are required to hold a valid PTIN. The EA credential expands what you can do once a return is filed: specifically, it grants unlimited representation rights before the IRS on any tax matter for any taxpayer. Non-credentialed preparers who complete the IRS Annual Filing Season Program gain limited representation rights, but only for returns they personally prepared and signed. If your practice involves handling IRS notices, audits, collections, or appeals, EA status significantly broadens your authority.
How long does it take to receive EA exam results?
For computer-based SEE parts taken at a PSI testing center or via remote proctoring, candidates receive a preliminary pass or fail result at the end of the testing session. This result is unofficial. The IRS reports that official score notices are typically delivered within 90 days of the end of each testing window, though you should verify current timelines with the IRS at IRS.gov. Your score is reported on the 200-800 scale; a score of 500 or higher is passing, per the IRS.
Can I retake a SEE part I failed?
Yes. If you do not pass a SEE part, you may retake it. The IRS allows candidates to attempt each part up to four times per testing window. You must wait at least 24 hours before rescheduling a part you have already attempted in the current window. Review the PSI Candidate Information Bulletin at test-takers.psigov.us/irs for the current rescheduling policy and any applicable fees.
Does EA status require annual renewal?
EA status renews on a three-year cycle through the IRS, not annually. To renew, you must complete 72 hours of IRS-approved continuing education over the three-year period, including at least 16 hours of ethics (a minimum of 2 hours per year). You must also hold an active PTIN and pay the IRS renewal fee. Failure to meet CE requirements can result in inactive EA status. For CE options available through America's Tax Professionals, see the courses page.
Do scores from parts I passed at Prometric carry forward to PSI?
Yes. If you passed one or two parts of the SEE under Prometric before the February 28, 2026 cutoff, those passing scores remain valid under the IRS's three-year rule. You do not need to retake parts you already passed. Simply schedule your remaining parts through PSI at test-takers.psigov.us/irs. Verify your current score status with the IRS before scheduling.