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How to Become an Enrolled Agent 2026: All 3 Exam Parts, Cost, Pass Rates & Study Plan

October 17, 2026 · 11 min

Chapters

  1. The Short Answer
  2. What an Enrolled Agent Is
  3. The Exam Format
  4. The Three Parts
  5. Cost and Testing Windows
  6. Sample Question: Part One
  7. Sample Question: Part Two
  8. Sample Question: Part Three
  9. Pass Rates
  10. Steps to Become an Enrolled Agent
  11. Other Routes and Keeping It Active
  12. Enrolled Agent vs C P A vs Tax Preparer
  13. A Study Plan
  14. Recap

Audio from the Open Exam Hub video of the same name; the video shows the numbers and practice questions on screen.

How to become an enrolled agent in 2026: the IRS Special Enrollment Examination (SEE) has three parts (Individuals, Businesses, Representation, Practices and Procedures), 100 questions and 3.5 hours each, a passing scaled score of 500 (scale 200 to 800), and a fee of $317 per part. As of October 2026 we cover what an enrolled agent is (enrolled agent certification and license), the EA exam, the testing window (July 1, 2026 to February 28, 2027, now run by PSI), the PTIN and Form 23 steps, retakes (4 attempts per part per window), the 3-year credit window, the shortcut for former IRS employees, continuing education (72 hours per 3 years), enrolled agent vs CPA, pass rate estimates and a study plan, with one sample question per part (original, not real exam questions). Not affiliated with the IRS or PSI.

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Chapters
0:00 The Short Answer
0:50 What an Enrolled Agent Is
1:44 The Exam Format
2:44 The Three Parts
3:47 Cost and Testing Windows
5:03 Sample Question: Part One
5:41 Sample Question: Part Two
6:08 Sample Question: Part Three
6:39 Pass Rates
7:32 Steps to Become an Enrolled Agent
8:18 Other Routes and Keeping It Active
8:48 Enrolled Agent vs C P A vs Tax Preparer
9:20 A Study Plan
10:16 Recap

Exam facts are from the official IRS (irs.gov) pages as of 2026-10-20. Fees and rules can change, so confirm on the official site before you enroll. Open Exam Hub is an independent study resource, not affiliated with the IRS or PSI. Practice questions are not from a real exam. Narration is an AI-generated voice.

Music
"Fresh Air" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

"Carefree" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

"Reminiscing" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

"Friday Morning" Kevin MacLeod (incompetech.com)
Licensed under Creative Commons: By Attribution 4.0 License
creativecommons.org/licenses/by/4.0

Sound effects: Kenney (kenney.nl), CC0.

Images
building: "IRS Building Constitution Avenue" by Cliff from Arlington, Virginia, USA, CC BY 2.0, via Wikimedia Commons commons.wikimedia.org/wiki/File:IRS_Building_Constitution_Avenue.jpg
taxhelp: "Tax Assistance program saves customers thousands (6290791)" by U.S. Air Force photo by Airman 1st Class Rhonda Smith, Public domain, via Wikimedia Commons commons.wikimedia.org/wiki/File:Tax_Assistance_program_saves_customers_thousands_(6290791).jpg
form: "Form 1040, 2005" by unknown, Public domain, via Wikimedia Commons commons.wikimedia.org/wiki/File:Form_1040,_2005.jpg
center: "Peterson Tax Center to open, provide free tax assistance (4125756)" by U.S. Space Force image by Robert Lingley, Public domain, via Wikimedia Commons commons.wikimedia.org/wiki/File:Peterson_Tax_Center_to_open,_provide_free_tax_assistance_(4125756).jpeg

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