Special Enrollment Examination (SEE)
The SEE is the three-part IRS exam you pass to become an enrolled agent. Part 1 covers individuals, Part 2 businesses, and Part 3 representation, practices and procedures.
Each part has 100 multiple choice questions in 3.5 hours, and the passing scaled score is 105 on a 40 to 130 scale. You can take the parts in any order and have three years from passing the first part to pass the other two. The exam tests the tax law in force for the previous calendar year during each window from July to February.
Example. A candidate sitting Part 1 in October 2026 is tested on 2025 tax law, including the OBBBA changes effective for 2025.
By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05