IRS Enrolled Agent 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. The pass rates for each part are:
- IRS EA Part 1: 58%
- IRS EA Part 2: 71%
- IRS EA Part 3: 70%
Part 1 has the lowest pass rate overall, likely due to the fact that many taking the exam are first-time test-takers still developing their knowledge on tax policies. 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. Candidates can take the tests separately on different dates or together on the same day. Be aware, however, that each exam takes about 3.5 hours to complete without breaks, making the total testing time nearly 11 hours.
Where do I take the IRS EA exam?
As of the 2026 exam period, all EA candidates will be required to register with PSI and take their exams at a participating testing site (locations are available nationwide and in select international locations). Remote testing is also available. Note that the exam is only administered during a limited window (May 1 to the end of February of the following year).
When will I receive my EA exam scores?
IRS Enrolled Agent exam scores are available immediately after taking the exam. The exam is entirely multiple-choice, distributed in a digital format, and immediately graded after you submit your results.
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 24 hours before scheduling another appointment for that same part. You may schedule an appointment for a different exam part without waiting 24 hours. You are allowed three retakes during an exam window for each part of the assessment.
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.