๐ EA Exam โ Key Updates & Score Guide
Special Enrollment Examination ยท 2026โ27 Window
๐ Test Window
๐ July 1, 2026 โ Feb 28, 2027
International remote testing starts Sep 1, 2026
๐ฐ Fees & Attempts
๐ต $317 per part ยท $951 total for all 3 parts
๐ Up to 4 attempts per part per testing window
โฐ 3.5 hours per exam ยท Schedule at least 24 hrs in advance
๐ Scoring System
Scores are on a scale of 200 to 800. Passing score = 500
If you pass - PASS โ No number shown
If you fail - 200โ499 Score shown
Questions 85 / 100
๐ฏ15 questions are experimental (unscored, unidentified)
๐Diagnostic feedback provided whether you pass or fail
โณ Score Carryover
โ Passing scores valid for 3 years from date of passing
๐ Key Exam Rules
๐ Closed book ยท No notes, phones, or devices allowed
๐งฎ On-screen calculator provided ยท No personal calculators
โ 2 scheduled breaks of 10 mins each (after Q34 and Q67)
๐ง Water allowed in clear container ยท Labels must be removed
๐ Remote testing: electronic whiteboard only (no scratch paper)
๐ Study Reference
๐ All questions based on tax law as of Dec 31, 2025
๐ "Current tax year" = 2025 throughout the exam
๐ Contact & Scheduling
๐ Schedule at: test-takers.psigov.us/irs
๐ US/Canada: (844) 645-2218 ยท Intl: (913) 456-7498
#EnrolledAgent #IRS #SEE #EAExam #TaxProfessional #ARC
Special Enrollment Examination ยท 2026โ27 Window
๐ Test Window
๐ July 1, 2026 โ Feb 28, 2027
International remote testing starts Sep 1, 2026
๐ฐ Fees & Attempts
๐ต $317 per part ยท $951 total for all 3 parts
๐ Up to 4 attempts per part per testing window
โฐ 3.5 hours per exam ยท Schedule at least 24 hrs in advance
๐ Scoring System
Scores are on a scale of 200 to 800. Passing score = 500
If you pass - PASS โ No number shown
If you fail - 200โ499 Score shown
Questions 85 / 100
๐ฏ15 questions are experimental (unscored, unidentified)
๐Diagnostic feedback provided whether you pass or fail
โณ Score Carryover
โ Passing scores valid for 3 years from date of passing
๐ Key Exam Rules
๐ Closed book ยท No notes, phones, or devices allowed
๐งฎ On-screen calculator provided ยท No personal calculators
โ 2 scheduled breaks of 10 mins each (after Q34 and Q67)
๐ง Water allowed in clear container ยท Labels must be removed
๐ Remote testing: electronic whiteboard only (no scratch paper)
๐ Study Reference
๐ All questions based on tax law as of Dec 31, 2025
๐ "Current tax year" = 2025 throughout the exam
๐ Contact & Scheduling
๐ Schedule at: test-takers.psigov.us/irs
๐ US/Canada: (844) 645-2218 ยท Intl: (913) 456-7498
#EnrolledAgent #IRS #SEE #EAExam #TaxProfessional #ARC
test-takers.psigov.us
PSI Online - One stop Solution for Test Takers
PSI has 70 years of experience with providing solutions to federal and state agencies, corporations, professionals associations and certifying bodies worldwide
โค6
๐ฃ EA Exam 2026 Scheduling Update
Scheduling for the 2026 EA Exam officially opened on May 1 with the new test administrator, PSI. Hereโs what candidates need to know:
โข Testing begins July 1, 2026 for U.S. candidates
โข International scheduling and testing are expected to begin September 1, 2026
โข New for 2026: Remote testing is now available! ๐
Candidates can view available testing times and register directly through PSI here:
๐ https://lnkd.in/eKneiubp
Planning ahead is keyโand weโre here to help every step of the way.
Scheduling for the 2026 EA Exam officially opened on May 1 with the new test administrator, PSI. Hereโs what candidates need to know:
โข Testing begins July 1, 2026 for U.S. candidates
โข International scheduling and testing are expected to begin September 1, 2026
โข New for 2026: Remote testing is now available! ๐
Candidates can view available testing times and register directly through PSI here:
๐ https://lnkd.in/eKneiubp
Planning ahead is keyโand weโre here to help every step of the way.
โค2
๐บ๐ธ US Tax โ Quick Fact
Getting married changes your taxes immediately! ๐
From January 1 of your marriage year:
โ You file as Married โ even if married on December 31!
โ Standard deduction nearly doubles
โ Tax brackets change completely
The IRS considers you married for the entire year โ even if you got married on the last day!
One signature on a marriage certificate = completely different tax return ๐
Follow for daily US tax insights ๐ฏ
Getting married changes your taxes immediately! ๐
From January 1 of your marriage year:
โ You file as Married โ even if married on December 31!
โ Standard deduction nearly doubles
โ Tax brackets change completely
The IRS considers you married for the entire year โ even if you got married on the last day!
One signature on a marriage certificate = completely different tax return ๐
Follow for daily US tax insights ๐ฏ
๐3โค1
Your dog can save you taxes! ๐
If your dog is a guard dog for your business โ dog food, vet bills, training = business deduction!
But your pet dog at home? โ Zero deduction โ
Same dog. Different purpose. Completely different tax treatment.
This is the golden rule of US taxation:
Personal expense = never deductible
Business expense = deductible
The IRS doesn't care WHAT you spend on.
They care WHY you spend it. ๐ก
Follow for daily US tax facts โ simple and practical ๐ฏ
If your dog is a guard dog for your business โ dog food, vet bills, training = business deduction!
But your pet dog at home? โ Zero deduction โ
Same dog. Different purpose. Completely different tax treatment.
This is the golden rule of US taxation:
Personal expense = never deductible
Business expense = deductible
The IRS doesn't care WHAT you spend on.
They care WHY you spend it. ๐ก
Follow for daily US tax facts โ simple and practical ๐ฏ
โค1
https://psi.wistia.com/medias/5kidxdd0ry
PSI - Online Proctoring Experience Video
Where you will learn about your upcoming online proctoring experience with PSI, as well as our tips and advices to prepare for your exam day.
PSI - Online Proctoring Experience Video
Where you will learn about your upcoming online proctoring experience with PSI, as well as our tips and advices to prepare for your exam day.
Wistia
PSI - Online Proctoring Experience Video
Welcome to our Test Taker Online Proctoring Experience video, where you will learn about your upcoming online proctoring experience with PSI, as well as our tips and advices to prepare for your exam day. You may find more information about your online proctoringโฆ
๐ 1. What this bulletin is about
This document is your official guide to the Enrolled Agent (EA) examโhow to register, prepare, appear, and pass.
๐งญ 2. How to become an Enrolled Agent
Simple 5-step path:
Get your PTIN
Schedule exam with PSI
Prepare
Take all 3 parts
Apply using Form 23 after passing
๐งพ 3. Exam structure (VERY IMPORTANT)
3 parts:
Part 1 โ Individuals
Part 2 โ Businesses
Part 3 โ Representation & Procedures
Each part:
100 MCQs (85 scored + 15 unscored)
3.5 hours duration
๐ 4. Exam window
Testing period: July 1, 2026 โ Feb 28, 2027
No exams in March & April (update period)
๐ฐ 5. Fees
$317 per part
Paid at the time of booking
Mostly non-refundable
๐ฅ๏ธ 6. Test mode
In-person (US only)
Remote testing (US + International)
International testing starts Sept 1, 2026
๐ 7. ID requirements
Government-issued ID (passport/license)
Must match your registration name
No ID = no exam + fee lost โ
โฑ๏ธ 8. Exam day rules
Closed book exam
No phone, notes, or calculator (only on-screen allowed)
Strict monitoring (even remote)
Arrive 30 mins early
โ๏ธ 9. Break policy
2 scheduled breaks (10 mins each)
Extra breaks allowed (but timer continues)
Remote exam = stricter (no extra breaks)
๐ 10. Scoring system
Scale: 200โ800
Passing: 500
Pass result = no score shown (just PASS)
๐ 11. Retakes & validity
Max 4 attempts per part in a window
Pass credit valid for 3 years
๐ 12. Syllabus focus
Based on tax law updated till Dec 31, 2025
Covers:
Individual tax
Business tax
IRS representation & ethics
๐ฏ 13. Final step after passing
Apply within 1 year
IRS does a background + tax compliance check
๐ก Simple takeaway
This bulletin is not just informationโฆ
Itโs your exam strategy guide + rulebook + roadmap combined.
This document is your official guide to the Enrolled Agent (EA) examโhow to register, prepare, appear, and pass.
๐งญ 2. How to become an Enrolled Agent
Simple 5-step path:
Get your PTIN
Schedule exam with PSI
Prepare
Take all 3 parts
Apply using Form 23 after passing
๐งพ 3. Exam structure (VERY IMPORTANT)
3 parts:
Part 1 โ Individuals
Part 2 โ Businesses
Part 3 โ Representation & Procedures
Each part:
100 MCQs (85 scored + 15 unscored)
3.5 hours duration
๐ 4. Exam window
Testing period: July 1, 2026 โ Feb 28, 2027
No exams in March & April (update period)
๐ฐ 5. Fees
$317 per part
Paid at the time of booking
Mostly non-refundable
๐ฅ๏ธ 6. Test mode
In-person (US only)
Remote testing (US + International)
International testing starts Sept 1, 2026
๐ 7. ID requirements
Government-issued ID (passport/license)
Must match your registration name
No ID = no exam + fee lost โ
โฑ๏ธ 8. Exam day rules
Closed book exam
No phone, notes, or calculator (only on-screen allowed)
Strict monitoring (even remote)
Arrive 30 mins early
โ๏ธ 9. Break policy
2 scheduled breaks (10 mins each)
Extra breaks allowed (but timer continues)
Remote exam = stricter (no extra breaks)
๐ 10. Scoring system
Scale: 200โ800
Passing: 500
Pass result = no score shown (just PASS)
๐ 11. Retakes & validity
Max 4 attempts per part in a window
Pass credit valid for 3 years
๐ 12. Syllabus focus
Based on tax law updated till Dec 31, 2025
Covers:
Individual tax
Business tax
IRS representation & ethics
๐ฏ 13. Final step after passing
Apply within 1 year
IRS does a background + tax compliance check
๐ก Simple takeaway
This bulletin is not just informationโฆ
Itโs your exam strategy guide + rulebook + roadmap combined.
โค8
๐ ๐๐ ๐๐ซ๐๐ ๐ง๐๐ฃ
๐ฏ ๐ง๐ต๐ฒ ๐๐ฒ๐ฐ๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฏ๐ญ ๐ฅ๐๐น๐ฒ
One of the most important rules to remember for the EA Exam:
๐ Your filing status is generally determined by your marital status on December 31.
โ Not by how many months you were married
โ Not by how long you lived together
โ Not by your marital status for most of the year
๐ The key date = December 31
โโโโโโโโโโโโโโ
๐ ๐๐ ๐ฎ๐บ๐ฝ๐น๐ฒ ๐ญ
Taxpayer gets married on December 30.
โก๏ธ For tax purposes, the taxpayer is generally treated as married for the entire year.
๐ ๐๐ ๐ฎ๐บ๐ฝ๐น๐ฒ ๐ฎ
Divorce becomes final on January 2.
โก๏ธ For the previous tax year, the taxpayer was still married on December 31.
โโโโโโโโโโโโโโ
๐ง ๐๐ ๐๐ ๐ฎ๐บ ๐ ๐ฒ๐บ๐ผ๐ฟ๐ ๐ง๐ฟ๐ถ๐ฐ๐ธ
๐ December 31
โฌ๏ธ
๐ Check marital status
โฌ๏ธ
๐ Determine filing status
๐ฅ One date can determine the filing status for the entire year.
๐ Save this for your EA Exam revision!
#ARC #EAExam #EnrolledAgent #SEEExam #USTaxation #TaxPreparer #IRSExam
๐ฏ ๐ง๐ต๐ฒ ๐๐ฒ๐ฐ๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฏ๐ญ ๐ฅ๐๐น๐ฒ
One of the most important rules to remember for the EA Exam:
๐ Your filing status is generally determined by your marital status on December 31.
โ Not by how many months you were married
โ Not by how long you lived together
โ Not by your marital status for most of the year
๐ The key date = December 31
โโโโโโโโโโโโโโ
๐ ๐๐ ๐ฎ๐บ๐ฝ๐น๐ฒ ๐ญ
Taxpayer gets married on December 30.
โก๏ธ For tax purposes, the taxpayer is generally treated as married for the entire year.
๐ ๐๐ ๐ฎ๐บ๐ฝ๐น๐ฒ ๐ฎ
Divorce becomes final on January 2.
โก๏ธ For the previous tax year, the taxpayer was still married on December 31.
โโโโโโโโโโโโโโ
๐ง ๐๐ ๐๐ ๐ฎ๐บ ๐ ๐ฒ๐บ๐ผ๐ฟ๐ ๐ง๐ฟ๐ถ๐ฐ๐ธ
๐ December 31
โฌ๏ธ
๐ Check marital status
โฌ๏ธ
๐ Determine filing status
๐ฅ One date can determine the filing status for the entire year.
๐ Save this for your EA Exam revision!
#ARC #EAExam #EnrolledAgent #SEEExam #USTaxation #TaxPreparer #IRSExam
โค3