Special Enrollment Examination: Part 1 — Information & Free Practice
US · Examination information
200 free questions · Answer explanations · No signup required
Special Enrollment Examination: Part 1
- Provider
- PSI Services LLC
- Format
- Multiple-choice
- Exam questions
- Total questions: 100; Scored questions: 85; Unscored questions: 15; The total includes the scored and unscored questions.
- Time limit
- 3.5 hours
- Passing score
- Scaled passing score 500
- Exam fee
- $317 per part
Examination outline
- Preliminary Work and Taxpayer Data (16.47%)
Income and Assets (20%)
- Income
- Retirement income
- Property, real and personal
- Adjustments to Income
Deductions and Credits (20%)
- Itemized deductions and QBI
- Credits
- Taxation (17.65%)
- Advising the Individual Taxpayer (12.94%)
Specialized Returns for Individuals (12.94%)
- Estate Tax
- Gift Tax
- International Information Reporting
Examination sources
- IRS SEE Candidate Information Bulletin
page 17, Examination Topics Overview
- IRS SEE Candidate Information Bulletin
pages 29-33, Part 1 Examination Content Outline
- IRS SEE Candidate Information Bulletin
page 15, applicable tax law
- IRS SEE Candidate Information Bulletin
page 17, Examination Topics Overview
- IRS enrolled agents FAQ
SEE content/scoring, question 2
- IRS SEE Candidate Information Bulletin
page 8, Scheduling an Examination
- IRS enrolled agents FAQ
SEE availability/scheduling, question 1
Related license preparation
This examination may be required or accepted as an alternative, depending on the license and application pathway.