The Enrolled Agent exam (the Special Enrollment Examination, or SEE) has three parts - Individuals, Businesses, and Representation, Practices and Procedures - each with 100 multiple-choice questions over 3.5 hours.
The SEE is structured into three independent parts that you can take in any order. This is a plain-English summary; the IRS’s official content outline is authoritative.
Part 1 - Individuals
- Filing status, dependents and exemptions
- Income, adjustments and deductions
- Tax credits
- Basis, gains and losses
- Specialised individual topics (retirement, estate and gift basics)
Part 2 - Businesses
- Sole proprietorships and farmers
- Partnerships
- Corporations (including S corporations)
- Trusts, estates and tax-exempt organisations
- Business income, expenses, assets and payroll
Part 3 - Representation, Practices and Procedures
- Practice before the IRS and Circular 230 ethics
- Powers of attorney and representation
- Examinations, appeals and collection
- Building the taxpayer’s case and recordkeeping
Format and passing score
Each part has 100 multiple-choice questions (85 scored and 15 experimental, unscored) and runs 3.5 hours. Each part is scored on a scale of 200 to 800, and a scaled score of 500 is needed to pass. Passing scores carry over for up to three years, so the parts need not be passed at once. The IRS does not publish official pass rates.