Free Enrolled Agent Practice Test 2025 Questions & Answers

irs ea exam

However, CPAs inherently have the same unlimited IRS representation rights as EAs, which creates a redundancy. International candidates are welcome to take the exam, but available testing locations are limited and may vary. You can take each section individually, in any order, and/or all in one day. However, you must pass all three sections within three years to qualify for EA certification.

What disqualifies you from being an enrolled agent?

From there, that amount is converted on a scale that ranges from 40 to 130. If you fail your exam, you will still be given a score so that you are able to see where you fall. If you scored 104, you were very close to the “passing” designation. But, if you scored a 50, you may find that you need to increase your studying and comprehension of the exam materials. When you arrive at the testing center, you must show at least one unexpired government-issued ID.

#4: Know what tax law to study

Your renewal date depends on the final digit of your Social Security number. Apart from rare and exceptional circumstances, testing fees are neither transferable to later dates nor refundable. If you encounter such a circumstance, notify Prometric as soon as possible. You will receive your results immediately after you complete the exam.

A complete guide to the Enrolled Agent Exam

The Enrolled Agent exam is administered at Prometric testing centers, which are located in the US and internationally. These increased representation rights mean EAs are able to better serve all of their clients. EAs are valuable to firms because they can practice in all 50 states and prepare taxes for international clients filing in the US, and a massive number of international companies have a US presence. The pass rate for part 2 is traditionally much lower than for the other two parts of the exam. The published pass rates for the exam are broken down by exam part.

irs ea exam

Start your EA Exam prep with the information to succeed.  Download our FREE EA Exam Guide ebook.

  • Each part of the exam is 3.5 hours long, making the total duration 10.5 hours, not including additional time for administrative procedures.
  • The taxpayer received a Notice of Intent to Levy and Right to Collection Due Process (CDP) hearing concerning the $5,000 penalty.
  • You can schedule your exam online to be taken at your nearest testing center, usually located in major metro areas.
  • The federal license grants EAs unique advantages in the tax profession, as outlined in Treasury Department Circular No. 230.
  • However, it’s important to note that not everyone who takes one exam part takes the other two, and the pass rates therefore can’t be reliably compared to one another.
  • The testing window runs from the beginning of May to the end of February.
  • If you encounter such a circumstance, notify Prometric as soon as possible.

Whether you have a question on an exam concept or need help with your LMS, our teams of experts are available to provide you with answers. Michael Potenza is a licensed CPA, professional Engineer, entrepreneur and admitted into the NY State Bar. In 2021, Mike joined the team in a full-time role as Director of Exam Curriculum. He is also a National Instructor teaching in our CPA and CMA courses.

Plus, if you’ve prepared with Becker’s EA Exam review, you can be confident that you are fully Exam Day ReadySM. Prepare for success by finding out all you need to know about the content, requirements, and 10 tips to pass the SEE Exam. You can also get started exploring a complete EA Exam Review course and learning platform, without having to invest in a purchase, through Becker’s free 14-day EA Exam Review trial. The taxpayer received a Notice of Intent to Levy and Right to Collection Due Process (CDP) hearing concerning the $5,000 penalty.

irs ea exam

Step 2: Obtain Your PTIN (Same day)

irs ea exam

With the exception of wedding and engagement rings and small stud earrings, jewelry is prohibited. Personal items are not allowed in the testing room and must be stored in a locker. Persons not scheduled to take a test are not permitted to wait in the test center. A complete list of test center rules can be found in the Candidate Information Bulletin at Prometric.

irs ea exam

What kind of questions are on the EA exam?

  • Unauthorized access to notes, books, reference materials or electronic devices may result in your test results being nullified by the IRS.
  • The IRS’s testing partner, Prometric4 offers testing centers that provide all candidates with a standard digital environment to take the EA Exam.
  • The “Individuals” section of the EA Exam is a comprehensive and challenging part that tests your knowledge on a wide array of topics related to individual taxation.
  • There is a $267 fee per part paid at the time of appointment scheduling.
  • The exam is scored on a scale of 40 to 130, with a passing score of 105.

The testing window runs from the beginning of May to the end of February. If you fail a section, please allow 24 hours before scheduling a retake. The former IRS employee normal balance review adds substantially to the processing time. We estimate that the average time to process most applications for enrollment to be 3 months. Generally, enrolled agents must obtain a minimum of 72 hours per enrollment cycle (every three years). A minimum of 16 hours must be earned per year, two of which must be on ethics.

The experience pathway requires at least five years of IRS employment. Prometric calculates your SEE results based on how many multiple-choice questions you answered correctly in each exam section. A mathematical formula turns the number of questions you answered correctly into a scaled score ranging from 40 (no correct answers) to 130 (100 correct answers). If you still haven’t passed, you can take it again in the next testing window; however, passing scores are only valid for three calendar years before they expire8. After passing the exam, you have to submit a form or file it online How to Start a Bookkeeping Business to actually apply for enrollment to practice before the IRS.

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