Enrolled Agent (EA) Exam Instructions
Everything you need to know about the EA Course, Exam Registration, Pattern, Marks Weightage, and utilizing the HKS Institute platform.
What is the Enrolled Agent (EA) Exam?
An Enrolled Agent (EA) is a federally-licensed tax practitioner who has unlimited rights to represent taxpayers before the IRS. The Special Enrollment Examination (SEE) is administered by Prometric on behalf of the IRS and consists of three separate parts.
Step 1: Obtain a PTIN (Preparer Tax Identification Number)
Before you can register or schedule any parts of the EA exam, you MUST obtain a PTIN from the IRS. A PTIN is mandatory for anyone who prepares federal tax returns for compensation.
- Application Process: Apply online via the IRS PTIN System.
- Fees: The PTIN application is free of cost.
- Duration: PTINs are issued instantly online and must be renewed annually between October and December.
Requirements: Domestic vs International Candidates
Domestic Candidates
US residents can apply using their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Exams are taken at local Prometric testing centers in the United States.
International Candidates
Non-US residents do not need an SSN. They can apply using a valid passport. Non-US candidates can take the exam at designated international Prometric centers (such as in India, London, Tokyo) or via online proctoring where available.
Step 2: Schedule the Exam via Prometric
Once you have your PTIN, you can register and pay for individual parts of the SEE exam through the Prometric online scheduler.
- Scheduling Link: Visit the Prometric IRS SEE Portal.
- Exam Fee: Approximately $203 - $206 per attempt, per part.
- Testing Window: The exam testing window is open annually from May 1 to February 28 of the following year. No testing occurs in March or April while the exams are updated for new tax laws.
Quick Checklist
Exam Structure & Pattern
The Special Enrollment Examination (SEE) consists of three individual parts, each testing separate domains of federal taxation:
| Part Number | Title | No. of MCQs | Duration |
|---|---|---|---|
| Part 1 | Individuals | 100 Questions | 3.5 Hours (210 mins) |
| Part 2 | Businesses | 100 Questions | 3.5 Hours (210 mins) |
| Part 3 | Representation, Practices & Procedures | 100 Questions | 3.5 Hours (210 mins) |
*Out of 100 MCQs, only 85 are graded. The other 15 are experimental questions used for future test development and do not affect your final score.
Scoring & Passing Marks
IRS SEE scores are scaled rather than percentage-based. The scaled scoring system works as follows:
- Score Range: Scores range from a minimum of 40 to a maximum of 130.
- Passing Score: You need a scaled score of 105 or higher to pass.
- Instant Results: You will receive a pass/fail notification on the computer screen immediately after completing the exam. A detailed diagnostics report is only provided if you fail.
Domain-wise Topic Weightage
Part 1: Individuals (Tax Weightage)
- Filing Requirements, Status & Exemptions: 15%
- Gross Income & Exclusions: 25%
- Capital Gains, Losses & Asset Transactions: 15%
- Deductions, Credits & Adjustments: 20%
- Specialized Taxpayers & Eldercare: 15%
- Tax Planning & Advisory: 10%
Part 2: Businesses (Tax Weightage)
- Business Entities (Sole Prop, Partnership, S-Corp, C-Corp): 45%
- Business Financials, Accounting Methods & Assets: 30%
- Specialized Returns, Trust, Estate & Retirement Plans: 25%
Part 3: Representation, Practices & Procedures
- Practice Before the IRS & Circular 230 Regulations: 33%
- Taxpayer Representation & Power of Attorney (Form 2848): 33%
- Specific Filings, Penalties, Audits & Appeals: 34%
Tom's Pro Tip
"Focus heavily on Part 2 Business Entities and Part 3 Circular 230 rules. Circular 230 contains specific professional ethics and statutory limits that are heavily tested in Part 3. Scoring a passing 105 requires strict time management—aim to spend no more than 1.5 to 2 minutes per question."
How to Ace the EA Exam with HKS Institute
Select Your Study Part
From the dashboard, choose the EA Part you wish to focus on (Part 1, 2, or 3). Each part is structured with topic cards containing dedicated resources.
Study E-Books & Watch Lectures
Read comprehensive topic-wise eBooks directly in the web browser or download them for offline reference. Watch integrated video explanation lectures inside our secure inline player to master the core concepts.
Practice MCQs with Explanations
Click the MCQ button on any topic to start a practice session. Review instant answer keys and read detailed rationales for why options are correct or incorrect. Add bookmarks, flag hard questions, and record custom study notes.
Simulate Prometric Exams
Once your domain scores are consistently above 80%, take the Mock Test. This simulates the actual Prometric test center interface with a 3.5-hour timer, strict flag review layouts, and a calculated scaled score.
Track Detailed Analytics
Monitor your domain-wise correctness, accuracy, and practice question completion rates. Identify weaknesses and review your flagged question history before booking your final exam date.