OpenExamsFREE PRACTICE — ANY EXAM

Enrolled Agent — Requirements & Free Practice

US · License preparation

600 free questions · Answer explanations · No signup required

Choose what to practice

Start with an exam below. Your examination requirements depend on your application pathway. View licensing requirements

Combined practice

Loading selected examination banks…

Licenses, application pathways and examination requirements

Each license and applicant pathway has its own requirements and exemptions. Choosing practice questions does not determine your eligibility.

Enrolled Agent

IRS enrollment permitting broad taxpayer representation before the IRS.

Licensing authority: Internal Revenue Service · Application information

Initial by examination
Application
Apply for enrollment within one year of passing the third part and pass IRS suitability review.
Exception Boundary
A separate former-IRS-employee waiver pathway exists but is outside this initial-by-examination route.
Passing Scores
Pass all three parts; passed parts carry over up to three years.
Ptin
Obtain a PTIN before scheduling.

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

Special Enrollment Examination: Part 2

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
  • Business Entities and Considerations (35.29%)
    • Business entities
    • Partnerships
    • Corporations in general
    • Forming a corporation
    • S corporations
  • Business Tax Preparation (43.53%)
    • Business Income
    • Business expenses, deductions and credits
    • Business assets
    • Analysis of financial records
    • Advising the business taxpayer
  • Specialized Returns and Taxpayers (21.18%)
    • Trust and estate income tax
    • Exempt organizations
    • Retirement plans
    • Farmers
    • Rental Property
Examination sources

Special Enrollment Examination: Part 3

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
  • Practices and Procedures (30.59%)
    • Practice before the IRS
    • Requirements for Enrolled Agents
    • Sanctionable acts
    • Rules and penalties
  • Representation Before the IRS (29.41%)
    • Power of attorney
    • Building the taxpayer’s case – Preliminary work
    • Taxpayer financial situation
    • Supporting documentation
    • Legal authority and references
    • Related issues
  • Specific Areas of Representation (23.53%)
    • Representing a taxpayer in the collection process
    • Penalties and/or interest abatement
    • Representing a taxpayer in audits/examinations
    • Representing a taxpayer before appeals
  • Filing Process (16.47%)
    • Accuracy
    • Record maintenance
    • Electronic filing
Examination sources