Quick Answer: The passing score for each part of the EA exam is a scaled score of 105. The scaled scores range from a minimum of 40 to a maximum of 130. You receive your pass/fail result immediately at the test center.
How the Scaled Score is Calculated
The IRS uses scaled scoring to ensure fairness across different test forms. Different versions of the exam may have slightly different questions, and scaling accounts for varying difficulty. A score of 105 corresponds roughly to getting 70% to 75% of the graded questions correct.
Key Score Parameters
- Graded Questions: Out of 100 MCQs, only 85 are graded. The other 15 are experimental questions being tested for future exams.
- Passing Score: 105.
- Failing Report: If you fail, you receive a diagnostic report showing your performance (1 = Area of weakness, 2 = Marginal, 3 = Area of strength) for each domain.
Average National Pass Rates
| Exam Part | Average Pass Rate | Difficulty Rating |
|---|---|---|
| Part 1 — Individuals | 70% - 73% | Medium |
| Part 2 — Businesses | 58% - 62% | High |
| Part 3 — Representation | 80% - 83% | Low-Medium |
Official citation: IRS SEE FAQ Page (IRS.gov).