Enrolled Agent Syllabus: What SEE Parts 1, 2 and 3 Test (2026–27)
The enrolled agent syllabus is the IRS Special Enrollment Examination (SEE): three separate parts, Individuals, Businesses, and Representation, Practices and Procedures, each with 100 questions, 85 of them scored, in 3.5 hours.
By Naveen J D, Founder · Updated 29 Oct 2026
Key takeaways
- The Enrolled Agent syllabus is three separate SEE parts of 100 questions each, 85 scored, in 3.5 hours. A scaled score of 500 on a 200–800 scale passes.
- Weight is uneven. Part 2's Business tax preparation alone carries 37 of the 85 scored questions, the largest domain on any part.
- The IRS lets you take the parts in any order. Part 1 first is a common suggestion, not an IRS rule.
- Figures such as Prometric as the vendor or a 105 pass mark are out of date. Use the PSI bulletin revised 9 October 2026. International scheduling and testing is delayed, with no new start date.
In this article
- 1What the SEE tests at a glance
- 2Which tax year and test window this syllabus covers
- 3Scored versus unscored questions
- 4EA Part 1 syllabus: Individuals
- 5EA Part 2 syllabus: Businesses
- 6EA Part 3 syllabus: Representation, Practices and Procedures
- 7Enrolled Agent exam domains compared across the three parts
- 8Turn the scored counts into a study plan
- 9Enrolled Agent syllabus for CA, CMA and B.Com candidates: what you know, what is new
- 10Which Enrolled Agent part should you take first?
- 11Syllabus figures online that are out of date
- 12How our Enrolled Agent coaching maps to the three parts
- 13Where to find the official outline
- 14Your next step with the Enrolled Agent syllabus
- 15Frequently asked questions
In this guide:
The marks are spread unevenly. Part 2 puts 37 of its 85 scored questions into one domain, while Part 1 never puts more than 17 into a single one (PSI Candidate Information Bulletin, revised 9 October 2026).
From 1 March 2026, PSI Services replaced Prometric as the exam administrator (IRS), and many syllabus figures online no longer match the official ones. This guide uses only the PSI bulletin and the IRS pages, so you can check every count below against the official outline. It maps every domain to what an Indian CA, CMA or B.Com candidate probably already knows. Each part is tested separately, so you can read only the part you are preparing for.
A scored question is one that counts towards your result; each part also has 15 unscored experimental questions that do not, and they are not marked on screen.
A "domain" is a block of the syllabus with a fixed number of scored questions.
What the SEE tests at a glance
The Enrolled Agent (EA) exam is the Special Enrollment Examination, taken in three separate computer-based parts: Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices and Procedures. Each part has 100 multiple-choice questions, 85 scored and 15 unscored, and lasts 3.5 hours (PSI bulletin, revised 9 October 2026).
The scaled score runs from 200 to 800, and 500 passes (IRS FAQ).
The parts can be taken in any order, up to four times each in a testing window. A passed part carries over for three years from the day you passed it, and you need passing scores on all three within that span (IRS FAQ).
Which tax year and test window this syllabus covers
Per the PSI bulletin revised 9 October 2026, questions use tax law as amended through 31 December 2025 and, unless stated otherwise, relate to calendar year 2025. The test window runs from 1 July 2026 to 28 February 2027 for candidates testing in the US (IRS FAQ). International scheduling and testing is delayed, with no new start date. There is no testing in March and April while the exam is updated (IRS FAQ). The syllabus may change for the next window, so check the bulletin before you commit to a study plan.
Scored versus unscored questions
A scored question counts towards your result. The 15 unscored questions in each part are experimental, are not identified on screen, and count neither for nor against you (PSI bulletin). Since you cannot tell them apart, we advise answering all 100 with equal care. Every count in this guide is in scored questions, out of 85.
EA Part 1 syllabus: Individuals
Part 1 tests how US federal income tax applies to individuals, in six domains. Income and assets and Deductions and credits carry 17 scored questions each, together 34 of the 85 (40.0%). Counts and topics come from the PSI bulletin (revised 9 October 2026). Shares are our calculation: scored questions ÷ 85, rounded to one decimal.
| Domain | Scored questions (of 85) | Share of 85 scored | Topics covered |
|---|---|---|---|
| Preliminary work with taxpayer data | 14 | 16.5% | Prior-year returns, residency and citizenship, filing status, dependants, foreign account reporting (FBAR, the Report of Foreign Bank and Financial Accounts, and Form 8938) |
| Income and assets | 17 | 20.0% | Wages, interest, dividends, retirement income, capital gains and basis, sale of a home, foreign income |
| Deductions and credits | 17 | 20.0% | Itemised deductions, qualified business income (QBI) deduction, child, education, foreign tax and earned income credits |
| Taxation | 15 | 17.6% | Alternative minimum tax, underpayment penalties, net investment income tax, Additional Medicare tax |
| Advising the individual taxpayer | 11 | 12.9% | Filing-status trade-offs, estimated tax, estate, retirement and education planning, innocent-spouse relief |
| Specialized returns for individuals | 11 | 12.9% | Estate tax, gift tax, international information reporting |
The shares add to 99.9% because of rounding. Several domains include foreign-income items, such as the foreign tax credit and Form 2555 (the foreign earned income exclusion). Our inference is that these matter most if you will advise clients with Indian income or accounts.
EA Part 2 syllabus: Businesses
Part 2 tests how US federal tax applies to businesses, in three domains. Business tax preparation carries 37 scored questions (43.5% of the 85), and with Business entities and considerations (30) it makes 67 of 85 (78.8%), per the PSI bulletin. Shares are our calculation, scored questions ÷ 85.
| Domain | Scored questions (of 85) | Share of 85 scored | Topics covered |
|---|---|---|---|
| Business entities and considerations | 30 | 35.3% | Sole proprietorships, partnerships, corporations, S corporations, LLCs (limited liability companies), partner and shareholder basis, forming and liquidating entities |
| Business tax preparation | 37 | 43.5% | Business income and expenses, depreciation (Section 179, which is immediate expensing of qualifying assets, and bonus depreciation), QBI, accounting methods, book-to-tax reconciliation (Schedules M-1, M-2), worker classification |
| Specialized returns and taxpayers | 18 | 21.2% | Trusts and estates, exempt organisations, retirement plans for employers, farmers, rental property |
EA Part 3 syllabus: Representation, Practices and Procedures
Part 3 tests who may represent taxpayers before the IRS and how, in four domains. Practices and procedures carries 26 scored questions (30.6% of the 85) and Representation before the IRS 25 (29.4%), together 51 of 85 (60.0%) (PSI bulletin). Shares are our calculation, scored questions ÷ 85.
| Domain | Scored questions (of 85) | Share of 85 scored | Topics covered |
|---|---|---|---|
| Practices and procedures | 26 | 30.6% | Circular 230 (the Treasury rules on practice before the IRS), due diligence, fees, conflicts of interest, sanctions, preparer penalties, the preparer tax identification number (PTIN) |
| Representation before the IRS | 25 | 29.4% | Power of attorney (Form 2848), Form 8821 (tax information authorisation), building the case, ability to pay, legal authority |
| Specific areas of representation | 20 | 23.5% | Collections (instalment agreements, offer in compromise, liens, levies), penalty abatement, audits, appeals |
| Filing process | 14 | 16.5% | Accuracy, record retention, data security, e-filing rules |
Enrolled Agent exam domains compared across the three parts
All three parts carry 85 scored questions. They differ in how those marks are spread, which is a point about where the marks sit, not about how hard a part is (PSI bulletin, revised 9 October 2026).
| Part | Domains | Scored questions | Nature of content | Heaviest domain (scored, of 85) |
|---|---|---|---|---|
| 1 Individuals | 6 | 85 | Individual income tax rules and calculation, plus estate, gift and foreign reporting | Income and assets; Deductions and credits (17 each) |
| 2 Businesses | 3 | 85 | Entity rules and business return preparation | Business tax preparation (37) |
| 3 Representation, Practices and Procedures | 4 | 85 | Professional rules, representation, collections, filing | Practices and procedures (26) |
Turn the scored counts into a study plan
Use the counts above as the first draft of your study calendar. These steps are our suggestion, not an IRS rule.
- For each part, write the scored-question count next to every domain.
- Split your study weeks in proportion to those counts. In Part 2, Business tax preparation (37 of 85, 43.5%) earns a little under half of the part's study time, and Specialized returns and taxpayers (18 of 85, 21.2%) about a fifth. In Part 1, no domain earns more than 20.0%.
- Adjust using the Indian-background table below. Where the "closest equivalent" column is strong, plan a faster first pass. Where "genuinely new" dominates, add weeks.
- Re-check the plan against the PSI bulletin before you book, because the outline can change between windows.
Enrolled Agent syllabus for CA, CMA and B.Com candidates: what you know, what is new
Our inference: if you have studied Indian accounting and tax computation, you will recognise some of the ideas in Parts 1 and 2, such as depreciation and book-to-tax reconciliation. The US rules are new in every domain. The middle column is the closest equivalent, never an identical rule; the right column draws on the bulletin's outlines. Indian references follow the Income-tax Act, 2025, which applies to income from 1 April 2026, while returns for earlier years still follow the Income-tax Act, 1961
| Domain (scored, of 85) | Closest Indian equivalent | Genuinely new |
|---|---|---|
| 1. Preliminary work with taxpayer data (14) | Return filing and residential status | Filing status, dependant tests, Individual Taxpayer Identification Number (ITIN), FBAR |
| 1. Income and assets (17) | Heads of income, capital gains, TDS (tax deducted at source) | IRA (Individual Retirement Account) and Roth (after-tax) rules, passive losses (losses from activities you do not materially run), cancelled-debt income |
| 1. Deductions and credits (17) | Deductions from total income (formerly Chapter VI-A of the 1961 Act, renumbered under the Income-tax Act, 2025) | Standard versus itemised deduction, earned income and child tax credits |
| 1. Taxation (15) | Tax computation, advance-tax interest | Alternative minimum tax, net investment income tax |
| 1. Advising the individual taxpayer (11) | Personal tax planning | Joint versus separate filing, 529 education plans (US education savings plans), innocent-spouse relief |
| 1. Specialized returns for individuals (11) | Foreign-asset disclosure in the return | Estate tax, gift tax, Forms 706 and 709 (the estate and gift tax returns) |
| 2. Business entities and considerations (30) | Indian partnership, LLP (limited liability partnership) and company law basics | S corporations, LLC elections, partner basis, Section 351 exchanges (transferring property to a new corporation in return for its stock) |
| 2. Business tax preparation (37) | Business income computation, depreciation, book-to-tax reconciliation | Section 179, Schedules M-1 and M-2, Form 3115 method changes (the form for changing an accounting method) |
| 2. Specialized returns and taxpayers (18) | Trust and charity registration rules | Trust and estate returns, Form 990 (annual return of exempt organisations), SEP (Simplified Employee Pension) and SIMPLE (Savings Incentive Match Plan for Employees) plans |
| 3. Practices and procedures (26) | ICAI (Institute of Chartered Accountants of India) Code of Ethics | Circular 230, IRS sanctions, preparer penalties |
| 3. Representation before the IRS (25) | Appearing as authorised representative | Form 2848, Form 8821, CAF (Centralized Authorization File) number |
| 3. Specific areas of representation (20) | Assessments, appeals, penalty waivers | Instalment agreements, offer in compromise, liens, levies |
| 3. Filing process (14) | Income tax e-filing | E-file provider rules, Form 8879 (e-file signature authorisation) |
Weighing EA against CPA? Our comparison for Indian candidates covers that.
Which Enrolled Agent part should you take first?
The IRS sets no order: the parts can be taken in any sequence, on different days, with up to four attempts per part in a testing window (IRS FAQ).
A common suggestion, and ours, is Part 1 first. The bulletin lists Schedule K-1 (the statement of a partner's or shareholder's share of income) pass-through income and QBI in both Part 1 and Part 2, so Part 1's vocabulary of filing status, basis and income types carries into Part 2. Part 3 is mostly procedure (Circular 230, Form 2848, collections) and can come at either end.
Each passed part lapses three years after its own pass date, so finishing all three inside that span matters more than the order you pick.
Syllabus figures online that are out of date
Several figures you may see online no longer match the IRS and PSI documents. Run these six checks on any syllabus page, against the PSI bulletin revised 9 October 2026:
- Vendor
It names PSI Services as administrator. Fail if it names Prometric as current; the IRS says Prometric stopped from 1 March 2026 (IRS).
- Format100 questions per part, 85 scored, 15 unscored, 3.5 hours. Fail on any other.
- Domain and countsPart 1 has six domains (14+17+17+15+11+11 = 85), Part 2 has three (30+37+18 = 85) and Part 3 has four (26+25+20+14 = 85). Fail if a page lists a different number of domains for any part, or if a part's counts do not total 85.
- PercentagesShares of 85 scored: Part 1 is 16.5%, 20.0%, 20.0%, 17.6%, 12.9% and 12.9%; Part 2 is 35.3%, 43.5% and 21.2%; Part 3 is 30.6%, 29.4%, 23.5% and 16.5% (our calculation). Fail if a page's differ, because they do not follow from the current counts.
- Scoring
200–800 scale, 500 to pass (IRS FAQ). Fail if it quotes a 105 pass mark on a 40–130 scale.
- Window and tax-law dateIt cites tax law through 31 December 2025 and the bulletin revision you are checking against. Fail if it cites tax law earlier than 31 December 2025 or names a bulletin revised before the one you are checking against.
How our Enrolled Agent coaching maps to the three parts
We run our Enrolled Agent coaching around all three SEE parts. You can join classroom batches at our Jayanagar and Malleshwaram centres, or live online batches from anywhere in India, with session recordings and the same study materials as the classroom batches. Each part comes with exam-focused notes, a practice question bank and mock tests.
Start with a free counselling session with our Enrolled Agent experts. Bring the domain tables above and talk through where your background covers a domain and where it does not. If you are still comparing providers, read how to choose a provider.
See our Enrolled Agent course, or Call Us Now on +91 90198 10080 or +91 87925 71811.
Where to find the official outline
The official syllabus is the Examination Content Outlines inside the PSI Candidate Information Bulletin, on the PSI portal. The IRS Enrolled Agents page and IRS FAQ set out the rules for each window and publish sample questions.
Your next step with the Enrolled Agent syllabus
The Enrolled Agent syllabus is three parts, 13 domains and 255 scored questions in all, 85 per part. Start by finding where your own background covers a domain and where it does not, using the Indian-background table. Then choose your first part.
Fees and total cost are covered in our Enrolled Agent exam fees guide, and our Enrolled Agent salary page covers what the credential can lead to.
When you are ready to plan your study, contact us.
