Special Enrollment Examination (SEE) — exam facts

United States (federal — practice before the IRS)

Every source below was read on 2026-09-20

Special Enrollment Examination (SEE) — Exam facts
Administering bodyInternal 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.

Source: IRS — Become an enrolled agent (Testing Vendor Transition notice) (2026-09-20)

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.

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026) (2026-09-20)

Time limit210 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.

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026) (2026-09-20)

Passing scoreScaled 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.

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026) (2026-09-20)

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

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.

Source: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026) (2026-09-20)

Languages offeredNot 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 we read and found nothing in: IRS — Enrolled agents: Frequently asked questions (SEE content/scoring and Test results answers, reviewed/updated March–August 2026) (2026-09-20) · PSI Services LLC — Candidate Information Bulletin, Internal Revenue Service Enrolled Agent Special Enrollment Examination (revised August 28, 2026) (2026-09-20)

Change log

  • 2026-09-20Fact sheet drafted from the IRS enrolled-agent FAQ and PSI's IRS SEE Candidate Information Bulletin (revised 08/28/2026). Every figure is per part, not per exam. The passing score is kept as the IRS's scaled 500 on a 200–800 scale and is never restated as a percentage.
  • 2026-03-01The IRS states that from this date the SEE is no longer developed or administered by Prometric, LLC; PSI Services was selected to develop and administer it.

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