IRS EA Part 2 FAQ
Answers to the most common questions about the IRS Enrolled Agent exam.
How long should I study for the IRS EA exam?
Each of the three EA exams may demand different levels of preparation. The recommended study times are:
- IRS EA Part 1: 70 to 90 hours
- IRS EA Part 2: 80 to 100 hours
- IRS EA Part 3: 60 to 80 hours
These times will vary based on a candidate's schedule and familiarity with the material. By studying for about 1 hour per day, each exam can be prepared for within two or three months.
To make the most of your preparation time, start by assessing your familiarity with each exam topic. Then, take a full-length, practice exam for diagnostic purposes, focus on problem areas, and drill yourself with tailored practice questions ahead of the test day.
How hard is the IRS EA exam?
The IRS EA exam is considered to be moderately difficult, with each part covering a great deal of topics related to tax law, documentation, and liability. Neither the IRS nor PSI publishes pass rates. The most recent figures come from Prometric, which administered the exam until 2026. In the last testing window it reported, May 2024 to February 2025, its yearly pass rates were about:
- IRS EA Part 1: 58%
- IRS EA Part 2: 71%
- IRS EA Part 3: 70%
These figures cover every candidate who tested, not only first-time test-takers, and they describe the exam before PSI began scoring it on the current 200 to 800 scale. Candidates with previous experience in tax-related areas, such as those holding a CPA, often find the EA exams more accessible than other certification tests. With focused preparation that includes understanding reporting requirements, learning how to assess and verify taxpayer data, and committing vocabulary words to memory, all parts of the exam are conquerable.
Can I take the EA exams in any order?
Yes, the three parts of the EA exam can be taken in any order, and each part has its own appointment. The parts do not have to be taken on the same day or on consecutive days. Each part is 3.5 hours long, and the appointment is scheduled for four hours to allow for a tutorial, a survey, and two scheduled 10-minute breaks.
Where do I take the IRS EA exam?
PSI has administered the EA exam for the IRS since March 1, 2026, and all candidates register and schedule with PSI. In the United States, you can take the exam in person at a PSI test center or remotely with an online proctor. Outside the United States, the exam is offered only remotely, and international scheduling and testing are currently delayed with no new start date set.
Note that the exam is only administered during a limited window, normally May 1 to the end of February of the following year. This year's window opened late and runs from July 1, 2026 to February 28, 2027. No testing is offered in March and April, while the exam is updated for the most recent tax law.
When will I receive my EA exam scores?
A pass or fail message appears on your screen as soon as you complete the exam, and PSI emails your score report. Each part is scored on a scale of 200 to 800, and a scaled 500 is required to pass. If you pass, your score report shows that you passed and gives no score. If you fail, it shows your scaled score, with diagnostic information to help you prepare for your next attempt.
Can I retake the IRS EA exam?
Yes, you can retake any part of the IRS EA if you did not pass, but you must wait at least 24 hours before scheduling another appointment for that same part. You may schedule an appointment for a different exam part without waiting 24 hours. Each part can be taken up to 4 times during a testing window. If you have not passed a part after 4 attempts, you must wait until the next testing window to take it again.
What tax issues could negatively impact my application?
Overdue tax returns, unfiled returns, and unpaid taxes are likely to affect the consideration of your application during your "suitability" check. If you are experiencing any of these issues, be sure to arrange a payment plan with the IRS and show demonstrable proof that the issue is either settled or in the process of being resolved.
How do I maintain my IRS EA credential?
Enrolled agents are required to complete a minimum of 72 hours of continuing education every three years. A minimum of 16 hours must be earned per year, including 2 hours on ethics.