IRS SEE Practice Test 2026 — Free IRS SEE Exam Prep Questions
The IRS Special Enrollment Examination (SEE) is the three-part test candidates must pass to become an Enrolled Agent with unlimited rights to represent taxpayers before the IRS. Our practice questions cover all three parts (Individuals; Businesses; and Representation, Practices and Procedures) using the official PSI content outlines, with exam-style calculations and Circular 230 scenarios.
Four clients each ask for first-time penalty abatement of a 2024 penalty. All have paid or arranged to pay the tax due. Which client qualifies for first-time abatement?
IRS SEE format, scoring & key facts
Computer-based through PSI, at PSI test centers in the U.S. or by live remote proctoring. The three parts (Individuals; Businesses; Representation, Practices and Procedures) are scheduled separately and can be taken in any order. Closed book; an on-screen calculator is provided and personal calculators are not allowed.
| Structure | 3 parts: Part 1 Individuals; Part 2 Businesses; Part 3 Representation, Practices and Procedures |
|---|---|
| Questions | 100 per part (85 scored + 15 unscored experimental), four answer options each |
| Time | 3.5 hours per part, with two optional 10-minute breaks |
| Passing score | 500 on a 200–800 scale, for each part |
| Tax law tested | Tax law through December 31, 2025; questions refer to calendar year 2025 |
| Calculator | On-screen calculator provided; personal calculators not allowed; closed book |
| Fee | $317 per part |
| Testing window | July 1, 2026 – February 28, 2027 (U.S.) |
| Retakes | Up to 4 attempts per part per testing window |
| Credit carryover | A passed part counts for 3 years from the pass date |
| Vendor | PSI Services (since March 1, 2026) |
Facts last verified Oct 17, 2026. Source: test-takers.psigov.us/api/content/bulletin/12238. Always confirm details with IRS before your exam.
When can you take the IRS SEE?
The current testing window is July 1, 2026 to February 28, 2027 for U.S. candidates. There is no testing in March and April while the exam is updated. International testing will be remote-proctored only and is delayed until a new start date is announced. Questions use tax law as amended through December 31, 2025 (calendar year 2025).
What the IRS SEE covers
Every PrepBanq IRS SEE test mirrors the official domain weights.
Domain distribution
% of the exam| Content domain | Weight | ≈ Questions on exam | Our practice questions |
|---|---|---|---|
Preliminary Work and Taxpayer DataPart 1 – Individuals: 14 of 85 scored questions | 5.5% | ~14 | 8 questions → |
Income and AssetsPart 1 – Individuals: 17 of 85 scored questions | 6.7% | ~17 | 10 questions → |
Deductions and CreditsPart 1 – Individuals: 17 of 85 scored questions | 6.7% | ~17 | 10 questions → |
TaxationPart 1 – Individuals: 15 of 85 scored questions | 5.9% | ~15 | 9 questions → |
Advising the Individual TaxpayerPart 1 – Individuals: 11 of 85 scored questions | 4.3% | ~11 | 7 questions → |
Specialized Returns for IndividualsPart 1 – Individuals: 11 of 85 scored questions | 4.3% | ~11 | 6 questions → |
Business Entities and ConsiderationsPart 2 – Businesses: 30 of 85 scored questions | 11.7% | ~30 | 18 questions → |
Business Tax PreparationPart 2 – Businesses: 37 of 85 scored questions | 14.5% | ~37 | 22 questions → |
Specialized Returns and TaxpayersPart 2 – Businesses: 18 of 85 scored questions | 7.1% | ~18 | 10 questions → |
Practices and ProceduresPart 3 – Representation, Practices and Procedures: 26 of 85 scored questions | 10.2% | ~26 | 15 questions → |
Representation before the IRSPart 3 – Representation, Practices and Procedures: 25 of 85 scored questions | 9.8% | ~25 | 15 questions → |
Specific Areas of RepresentationPart 3 – Representation, Practices and Procedures: 20 of 85 scored questions | 7.8% | ~20 | 12 questions → |
Filing ProcessPart 3 – Representation, Practices and Procedures: 14 of 85 scored questions | 5.5% | ~14 | 8 questions → |
How to register for the IRS SEE
Eligibility
You need a Preparer Tax Identification Number (PTIN) from the IRS before you can schedule. After passing all three parts, you apply for enrollment on Form 23 and must pass a suitability check covering your tax compliance and criminal background.
Retake policy
Each part can be taken up to four times per testing window. After a failed attempt, wait 24 hours before rescheduling that part.
Score release
A pass/fail result appears on screen when you finish, and PSI emails a score report. Passing reports show no numeric score; failing reports show a scaled score from 200 to 499 with diagnostics.
Credential renewal
Each passed part carries over for three years from the date you passed it, so all three parts must be passed within that period. Apply for enrollment (Form 23, $140 fee) within one year of passing the third part. Enrolled agents complete 72 hours of continuing education every three-year enrollment cycle, with at least 16 hours (2 of ethics) each year.
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IRS SEE FAQ
How many questions are on the IRS SEE?
The IRS SEE has 300 questions (255 of them scored) and you have 10 hours 30 minutes to finish. Question types: Multiple choice with four options and a single best answer, in three formats: direct question, incomplete sentence, and "All of the following … EXCEPT". Each part has 100 questions: 85 scored and 15 unidentified experimental questions..
How long is the IRS SEE exam?
Testing time for the IRS SEE is 10 hours 30 minutes. Each part is 3.5 hours, split into three sections (questions 1–34, 35–67 and 68–100) with an optional 10-minute break after each of the first two sections. The exam clock stops during these breaks. You cannot return to a section once you complete it.
What is the passing score for the IRS SEE?
IRS SEE passing standard: Scaled score of 500 on each part. Score range: 200–800 per part.
How much does the IRS SEE cost?
The IRS SEE registration fee is $317 per part, paid when you schedule; generally non-refundable. Check the official site for current fees before you register.
What is on the IRS SEE?
The IRS SEE covers Preliminary Work and Taxpayer Data (about 5.5%), Income and Assets (about 6.7%), Deductions and Credits (about 6.7%), Taxation (about 5.9%), Advising the Individual Taxpayer (about 4.3%), Specialized Returns for Individuals (about 4.3%), Business Entities and Considerations (about 11.7%), Business Tax Preparation (about 14.5%), Specialized Returns and Taxpayers (about 7.1%), Practices and Procedures (about 10.2%), Representation before the IRS (about 9.8%), Specific Areas of Representation (about 7.8%), Filing Process (about 5.5%).
Who administers the IRS SEE?
The IRS Special Enrollment Examination (Enrolled Agent) is administered by IRS. Delivery: Computer-based through PSI, at PSI test centers in the U.S. or by live remote proctoring. The three parts (Individuals; Businesses; Representation, Practices and Procedures) are scheduled separately and can be taken in any order. Closed book; an on-screen calculator is provided and personal calculators are not allowed.
Can you retake the IRS SEE?
Each part can be taken up to four times per testing window. After a failed attempt, wait 24 hours before rescheduling that part.
Is there a free IRS SEE practice test?
Yes. PrepBanq has 15 free IRS SEE practice tests with 150 exam-style questions in the real IRS SEE formats, and every answer is explained. No credit card is needed.
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