IRS Enrolled Agent Exam (SEE) Cheat Sheet PDF (2026) cover

Cheat sheet · 2026 Edition

IRS Enrolled Agent Exam (SEE) Cheat Sheet PDF (2026)

PrepPass's independent 2026 cheat sheet for the IRS Enrolled Agent Exam is 6 pages, PDF, $9.99 one-time; it is not affiliated with the exam provider.

Length
6 pages
Exam facts checked, file updated
October 2026
Delivery
PDF · English · instant download

What is in the IRS Enrolled Agent Exam (SEE) cheat sheet?

The real exam: Special Enrollment Examination (SEE) — 100 questions (85 scored, 15 unscored pretest) · 210 minutes · Passing score: Scaled score of 500 on a 200–800 scale. Special Enrollment Examination: Part 1 Individuals 85 (210 min) + Part 2 Businesses 85 (210 min) + Part 3 Representation, Practices and Procedures 85 (210 min) = 255 scored questions plus 45 unscored pretest. PSI Candidate Information Bulletin, IRS Enrolled Agent Special Enrollment Examination, content outlines for Parts 1, 2 and 3 (revised October 9, 2026 (test window July 1, 2026 to February 28, 2027)) sets the scored items for each section. The bulletin lists topics, not every one of which appears on a given exam, and prints the number of scored questions per domain; the tested law is the Code, regulations, forms and publications as amended through December 31, 2025. Last checked 2026-10-15.

A printable colour cheat sheet for the IRS Enrolled Agent Exam (SEE) exam: 53 sections on 6 US Letter pages. Checked October 2, 2026 against IRS, eCFR, law.cornell.edu and test-takers.psigov.us.

Examination fee, per part: $317 per attempt, paid to PSI Services LLC. A retake pays it again. This cheat sheet: $9.99, one time.

Exam facts, who it suits and what changed

About the exam itself

Special Enrollment Examination (SEE) — Exam facts
Administering bodyInternal Revenue Service (IRS) — exam delivered by PSI Services LLC

Source: IRS — Become an enrolled agent (Testing Vendor Transition notice)

Questions100 questions (85 scored, 15 unscored pretest)

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026)

Time limit210 minutes

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026)

Passing scoreScaled score of 500 on a 200–800 scale

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026)

Fees
  • $317 — Examination fee, per part (PSI Services LLC, per attempt)
  • $140 — Enrollment application fee (Form 23), after passing all three parts (Internal Revenue Service (via Pay.gov), one-time)

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026)

Languages offeredNot published by Internal Revenue Service (IRS)

What we read and found nothing in: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026)

Exam windowThe test window for U.S. domestic candidates runs July 1, 2026 to Feb. 28, 2027. The IRS does not offer the test in March and April, while it is updated for the latest tax law

Source: IRS — Enrolled agents: Frequently asked questions ("Is the examination offered year-round?", updated Aug. 26, 2026)

Exam facts, with a source for every line

Look at the sheet

Page 1 below has its header and first block left sharp so you can judge the layout; the rest of it, and the other pages, are blurred. The PDF you download is not blurred.

  • IRS Enrolled Agent Exam (SEE) cheat sheet page 1 preview: The exam, and what changed
  • IRS Enrolled Agent Exam (SEE) cheat sheet, blurred preview 2; the full page is in the PDF
  • IRS Enrolled Agent Exam (SEE) cheat sheet, blurred preview 3; the full page is in the PDF

What's on the IRS Enrolled Agent Exam (SEE) cheat sheet

  1. New and changed (dated)
  2. Format and rules
  3. Scoring
  4. Part 1 Individuals: scored questions of 85
All 53 sections on the sheet
  1. Part 2 Businesses: scored questions of 85
  2. Part 3 Representation: scored questions of 85
  3. Path to the credential
  4. Keeping the status (Circular 230 §10.6)
  5. Standard deduction, 2025
  6. New deductions for 2025 (Schedule 1-A)
  7. SALT deduction cap, 2025
  8. Other 2025 changes on the return
  9. Capital gains, basis, home sale
  10. Capital gain rates: 0% and 15% ceilings, 2025
  11. Dependents and the kiddie tax
  12. Earned income credit, 2025
  13. Other credits and deductions, 2025
  14. 2025 brackets: top of each band
  15. Trusts and estates, 2025
  16. Retirement plan limits, 2025
  17. Estate and gift, 2025
  18. IRA phase-outs, 2025
  19. HSA, 2025
  20. Alternative minimum tax, 2025
  21. Self-employment and investment taxes
  22. Estimated tax and filing
  23. Interest, losses, related parties
  24. New and changed for 2025 (Form 4562)
  25. C corporations
  26. S corporations
  27. Due dates, calendar year (§6072)
  28. Qualified business income and loss limits, 2025
  29. Penalties on business returns
  30. Payroll taxes, 2025 (Pub. 15)
  31. Deposits and Form 941 (Pub. 15)
  32. Who may practice (§10.3)
  33. Becoming an enrolled agent (§10.4, §10.5)
  34. Duties (§10.20 to §10.24)
  35. Fees and conflicts (§10.27, §10.29)
  36. Advertising and checks (§10.30, §10.31)
  37. Standards and competence (§10.34 to §10.37)
  38. Sanctions (§10.50 to §10.52)
  39. Form 2848: power of attorney
  40. Form 8821: tax information authorization
  41. Preparer duties and e-filing
  42. Preparer penalties (§6695), by filing year
  43. Preparer penalties (§6694)
  44. Late filing and payment (§6651)
  45. Accuracy and fraud (§6662, §6663)
  46. Information return penalties (§6721)
  47. Assessment and collection limits
  48. Disputes and collection
  49. Collection thresholds, 2025 (Rev. Proc. 2024-40)

A few of the facts on it

  • Seniors MAGI $75,000

    Source: IRS. Checked against IRS, October 2, 2026.

  • Student loan interest deduction $2,500 (§221)

    Source: IRS. Checked against IRS, October 2, 2026.

  • AMT phase-out begins $626,350 single/MFS

    Source: IRS. Checked against IRS, October 2, 2026.

  • NOL limited to 80% of taxable income (post-2017 losses, section 172(a)(2))

    Source: law.cornell.edu. Checked against law.cornell.edu, October 2, 2026.

All 8 sourced facts
  • Section 10.20 Information to be furnished

    Source: eCFR. Checked against eCFR, October 2, 2026.

  • Form 2848: absence from the U.S. continuously for at least 60 days

    Source: IRS. Checked against IRS, October 2, 2026.

  • Minimum failure-to-file addition: lesser of $525 or 100% of tax, return required to be filed in 2026

    Source: IRS. Checked against IRS, October 2, 2026.

  • CE: 72 hours per enrollment cycle including 6 hours of ethics (section 10.6(e)(2)(i))

    Source: eCFR. Checked against eCFR, October 2, 2026.

These are a sample, taken from facts that are already free to read on PrepPass. Rules and exam outlines change, so confirm a figure with the source before you rely on it.

What's included — and what isn't

Included

  • 53 sections, listed on this page
  • 6 pages in colour, laid out for US Letter

Not included

  • No printed copy is shipped — this is a file you download and can print yourself
  • No video course, instructor or tutoring comes with the book — the free videos on the site are separate
Everything included, and everything that isn't

Included

  • Facts checked against named sources, last on October 2, 2026

Not included

  • Not your exam registration or the testing centre's fee, which you still pay to the official body

Questions buyers ask

How do I get it?

Pay, and the download appears on this page straight away. The links are also emailed to you. No account is required.

What if it isn't for me?

Email us within 14 days for a full refund, no questions asked.

Is the free practice going away?

No. Every practice question, the timed mock and the free chapters on this site stay free. This PDF is the exam's figures laid out for quick reference, not a gate around the free half.

More questions (17)
Can I read it on my phone?

Yes — it is a PDF, which opens on phones, tablets and computers and prints cleanly. There is no EPUB edition of this one.

What is the cheapest way to prepare for the IRS Enrolled Agent Exam (SEE)?

Start with what costs nothing: 913 practice questions on PrepPass, with explanations and no signup. If you want it taught in one file you keep, the full study guide is $22.99 once; the printable cheat sheet for the last days is $9.99. No subscription on any of them.

Who administers the Special Enrollment Examination (SEE)?

Internal Revenue Service (IRS) — exam delivered by PSI Services LLC. The IRS owns the examination; PSI Services develops and administers it. The IRS states that effective March 1, 2026 the exam is no longer developed or administered by Prometric, LLC, so any Prometric scheduling link, fee or score scale you find elsewhere describes the previous vendor.

How many questions are on the Special Enrollment Examination (SEE)?

100 questions (85 scored, 15 unscored pretest). Per part. The SEE has three parts — Part 1 Individuals, Part 2 Businesses, Part 3 Representation, Practices and Procedures — and each part contains 100 questions, of which 85 are scored and 15 are experimental and unscored. Sitting the whole SEE therefore means answering 300 questions across three separate appointments, which may be taken in any order.

How long is the Special Enrollment Examination (SEE)?

210 minutes. Per part: each part is 3.5 hours long. The IRS states the actual seat time is 4 hours, to allow for a tutorial, a survey and two scheduled 10-minute breaks — so the appointment is longer than the testing time, and the extra 30 minutes is not extra time to answer questions.

What is the passing score for the Special Enrollment Examination (SEE)?

Scaled score of 500 on a 200–800 scale. Per part, and it is a scaled score, not a percentage. The IRS converts the number of questions answered correctly to a scale running from 200 to 800 and has set the passing score at 500; it does not publish the raw-to-scaled conversion, so 500 cannot be restated as a percentage or as a number of correct answers. A passing report shows only a passing designation and no score — the IRS says every value above passing means qualified, not how qualified. A failing report shows a value between 200 and 500 plus diagnostic information.

How much does the Special Enrollment Examination (SEE) cost?

$317 — Examination fee, per part (PSI Services LLC, per attempt); $140 — Enrollment application fee (Form 23), after passing all three parts (Internal Revenue Service (via Pay.gov), one-time). The $317 is charged for every part and for every attempt at a part, so the three parts cost $951 with no retakes. The IRS states the fee is non-refundable and non-transferable, that there is no fee to reschedule or cancel at least 48 hours ahead, and that rescheduling or cancelling inside 48 hours — or missing the appointment, or arriving 30 minutes late — costs the full fee again. The $140 enrollment fee is separate and is paid to the IRS within one year of passing the third part.

What languages is the Special Enrollment Examination (SEE) offered in?

Not published by Internal Revenue Service (IRS). Neither the IRS nor PSI states which language or languages the SEE is administered in. IRS.gov is published in several languages, but that is the website and not the examination, so PrepPass states no exam language for the SEE.

What is on the IRS Enrolled Agent Exam (SEE) cheat sheet?

53 sections: New and changed (dated); Format and rules; Scoring; Part 1 Individuals: scored questions of 85; Part 2 Businesses: scored questions of 85; Part 3 Representation: scored questions of 85; Path to the credential; Keeping the status (Circular 230 §10.6); Standard deduction, 2025; New deductions for 2025 (Schedule 1-A); and 43 more. The sections, a few of the facts and where each one comes from are listed on this page.

How do I print the IRS Enrolled Agent Exam (SEE) cheat sheet?

It is a colour PDF laid out for US Letter paper (8.5 by 11 inches), 6 pages. Print it in colour at actual size (100%, not "fit to page"), double-sided if your printer supports it.

How is the IRS Enrolled Agent Exam (SEE) cheat sheet PDF different from the free cheat sheet page and the study guide?

The PDF is a colour print layout of the exam's key facts, sectioned and dense, to print and keep beside you. The study guide ($22.99) teaches the material chapter by chapter; the cheat sheet ($9.99) is the short reference. They are separate purchases. Buying the PDF unlocks nothing: the practice questions and timed mock exam are free either way.

When were the facts on the IRS Enrolled Agent Exam (SEE) cheat sheet last checked?

Checked October 2, 2026 against IRS, eCFR, law.cornell.edu and test-takers.psigov.us. Rules and exam outlines change, so confirm any figure with the official source before you rely on it.

Does the IRS Enrolled Agent Exam (SEE) cheat sheet come as a PDF?

Yes — IRS Enrolled Agent Exam (SEE) Cheat Sheet PDF (2026) downloads as PDF, 6 pages. The download link is emailed the moment payment clears and does not expire.

How much does the IRS Enrolled Agent Exam (SEE) cheat sheet cost?

$9.99, once. There is no subscription and no account to create; the PDF file is yours to keep.

Are there free IRS Enrolled Agent Exam (SEE) practice questions?

Yes — 913 of them, free to use with no signup and an explanation on every one. They are separate from this cheat sheet, which is what you are buying here. The same free, no-account system also has practice modes (adaptive, new questions, spaced review of misses, weak-topic focus, saved, my mistakes); a timed mock exam (50 questions, 210 minutes) with a score report by topic; a 10-question readiness check (about 5 minutes); 3 study chapters. None of it needs this cheat sheet.

Is there a cheaper way to buy the IRS Enrolled Agent Exam (SEE) cheat sheet with anything else?

Yes. IRS Enrolled Agent Exam (SEE) + Cheat Sheet is $25.99 for 2 files in one checkout — 21% less than the $32.98 those items cost bought separately today. It adds IRS Enrolled Agent (SEE) Study Guide — 2026–2027 Testing Window. The saving is measured against the items' real current prices; there is no struck-through "original" price on this site.

Is this the official IRS Enrolled Agent Exam (SEE) cheat sheet?

No. This is an independent cheat sheet and is not affiliated with or endorsed by the exam's awarding body. Its figures come from IRS Enrolled Agent pages, the PSI candidate information bulletin and 31 CFR Part 10, and the PDF lists the sources and the date each figure was checked. Always confirm current requirements with the body that issues your licence.

What the cheat sheet PDF is for

The practice questions and timed mock stay free. This $9.99 PDF is not a shorter study guide: it drops the teaching and keeps the exam's figures, set out to print for the last days before the exam.

  • Dense, sectioned pages of the exam's key facts, laid out in colour to print and keep beside you
  • US Letter PDF — made to be printed and written on
  • Yours for life — one-time $9.99, instant download, no subscription

Full refund policy

The details

PrepPass team · Verified against IRS Enrolled Agent pages, the PSI candidate information bulletin and 31 CFR Part 10 · How we review
  • Verified from the official source(IRS Enrolled Agent pages, the PSI candidate information bulletin and 31 CFR Part 10)
  • 913 free practice questions

One-time purchase, lifetime access to the download. The download is a single PDF. Educational summary, not professional or legal advice — always confirm the current rules with the official source. Last updated: October 2026.

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