Free practice + study guide

IRS Enrolled Agent Exam (SEE)

Special Enrollment Examination (SEE) — 100 questions (85 scored, 15 unscored pretest) · 210 minutes · Passing score: Scaled score of 500 on a 200–800 scale. PrepPass also publishes a complete study guide for this exam as a downloadable book (258 pages, 300 practice questions inside, $14.99).

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Compare study options for the Enrolled Agent (SEE): the exam body's free material and paid courses, side by side

Three separate exams

Each part is scheduled and scored on its own. Pick a part for its own diagnostic, timed mock and domain practice.

01

Test what you know · free, all of it

Five ways to practise.

The same 913 questions, dealt five ways. Pick the one that fits the time you have.

02

Learn what the questions test

Practice finds the gaps. Reading closes them. The three chapters below are free to read online. The study guide book is a separate download, sold on its own page.

Practice · free
913
questions, each explained — finds what you don't know yet
Learn · the guide
258
pages in the study guide book, section by section

The three sections, as chapters

free to read online
  1. 1Part 1 — IndividualsPart 1: IndividualsRead free →
  2. 2Part 2 — BusinessesPart 2: BusinessesRead free →
  3. 3Part 3 — Representation, Practices and ProceduresPart 3: Representation, Practices & ProceduresRead free →
Cover: IRS Enrolled Agent (SEE) Study Guide — 2026–2027 Testing Window
Study guide · PDF + EPUB
IRS Enrolled Agent (SEE) Study Guide — 2026–2027 Testing Window
258 pages · 300 practice questions inside · updated 2026-09-23
$14.99 one-time · yours to keep
03

Before you sit

Know the exam you're walking into.

04

See the questions first

Two from the bank, answered.

Real items, with the answer marked and the reason written out — the same format as all 913.

Part 1: Individuals

A taxpayer's filing status for the year is generally determined as of:

  1. AThe first day of the tax year
  2. BThe date of the taxpayer's last marital change
  3. CThe last day of the tax yearCorrect
  4. DThe date the return is filed

Why: Filing status is determined by the taxpayer's marital and household situation on the last day of the tax year, December 31 for calendar-year taxpayers (§7703(a)(1)). A taxpayer whose spouse died during the year is treated as married for that year. The first day of the year, the filing date and the date of the last marital change are not the test.

Part 2: Businesses

Three individuals run a catering business as a general partnership and have filed no entity election. How is the business's 2025 income reported to the IRS?

  1. AEach partner files a Schedule C reporting one-third of the business
  2. BThe partnership files Form 1065 and gives each partner a Schedule K-1Correct
  3. CThe partnership files Form 1120-S and gives each partner a Schedule K-1
  4. DThe partnership files Form 1120 and pays tax at the 21% corporate rate

Why: A partnership is a pass-through entity: it files the information return Form 1065 and issues each partner a Schedule K-1, and the partners pay the tax (IRC §701, §6031). Form 1120-S is only for a corporation that has elected S status, and Form 1120 applies only to an entity taxed as a C corporation. Separate Schedules C are available only to a spouse-owned qualified joint venture, not to three unrelated partners.

Read all 913 questions with answers →

05

Watch

Answer along on YouTube.

06

The exam itself

IRS Enrolled Agent Exam (SEE), by the numbers.

Questions100 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.
Time210 minutesPer 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.
SectionsPart 1: Individuals · Part 2: Businesses · Part 3: Representation, Practices & Procedures
Passing scoreScaled score of 500 on a 200–800 scalePer 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.
Our bank913 questions · updated August 2026Written from Internal Revenue Service (IRS), administered by PSI Services LLC
LanguagesEnglish
SourceInternal Revenue Service (IRS), administered by PSI Services LLCVerified 2026-09-20

Full facts and sources →

09

Questions

Asked before starting.

Is the practice really free, or does it stop after a few questions?

All 913 questions, the timed mock and the report are free with no sign-up. A free account only adds saving your progress. The study guide book is sold separately, $14.99 one-time; nothing in the practice requires it.

Is your mock the same as the real IRS Enrolled Agent Exam (SEE)?

No. Ours is 50 questions in 210 minutes; the real exam is 100 questions in 210 minutes. Use the mock for stamina and section timing, not as a score predictor.

What score do I need?

Scaled score of 500 on a 200–800 scale — as published by Internal Revenue Service (IRS), administered by PSI Services LLC. Confirm the current rule with them before your exam date.

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.

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.

Is the IRS Enrolled Agent Exam (SEE) study guide a PDF?

Yes. IRS Enrolled Agent (SEE) Study Guide — 2026–2027 Testing Window downloads as PDF + EPUB (258 pages, 300 practice questions inside), $14.99 one-time, and the files are yours to keep. The 913 practice questions on this page stay free without it. See the study guide →

Practice questions are AI-assisted study material written from Internal Revenue Service (IRS), administered by PSI Services LLC and reviewed by PrepPass — for practice only, not official exam questions. Bank updated August 2026. PrepPass is an independent study resource and is not affiliated with, endorsed by, or approved by Internal Revenue Service (IRS), administered by PSI Services LLC. Always confirm current exam details with Internal Revenue Service (IRS), administered by PSI Services LLC.
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