SEE Part 1
Part 1: Individuals
Individual taxation, filing status, dependents, income, deductions, credits, property transactions, retirement items, and preparer responsibilities.
15 modules. 500 study questions.
Open courseIRS SEE overview
The Enrolled Agent exam has three parts.
The IRS Special Enrollment Examination tests individual taxation, business taxation, and representation practice before the IRS.
SEE Part 2
Part 2: Businesses
Business entities, sole proprietorships, partnerships, corporations, S corporations, deductions, depreciation, payroll, basis, credits, and specialized business topics.
18 modules. 500 study questions.
Open courseSEE Part 3
Part 3: Representation, Practices, and Procedures
Circular 230, practitioner duties, taxpayer rights, authorizations, examinations, appeals, collections, penalty relief, statutes, and filing procedure.
16 modules. 500 study questions.
Open courseCurrent vendor update
The IRS states that effective March 1, 2026, the Enrolled Agent Special Enrollment Examination is no longer developed and administered by Prometric, LLC. PSI Services has been selected to develop and administer the exam. The IRS also states that candidates must pass all three SEE parts within three years. Candidates should verify scheduling, fees, test windows, identification rules, and current exam instructions directly with the IRS and PSI before scheduling.
Read the IRS enrolled agent pageLast reviewed: May 30, 2026