An independent, unofficial guide to the IRS Special Enrollment Examination (SEE) — not affiliated with, endorsed by, or reviewed by the IRS or the National Association of Enrolled Agents.
Format last checked: September 2026. The Special Enrollment Examination is developed and administered for the IRS Return Preparer Office via computer-based testing at Prometric centers. It consists of three separate 100-question parts — Individuals, Businesses, and Representation, Practices and Procedures — each its own 3.5-hour appointment that can be taken in any order and on separate days. The SEE testing window generally runs May 1 through the end of February the following year. Verify current fees, eligibility, and scheduling windows against the IRS's own SEE page before registering to sit for it.
3 × 100Questions, one per part
3.5 hrsPer part, taken separately
105 / 40–130Scaled passing score, per part
10Study domains across 3 parts
Preliminary Work & DataIncome & AssetsDeductions & CreditsTaxation & AdvisingSpecialized Individual ReturnsBusiness EntitiesBusiness Tax PrepSpecialized Business ReturnsPractices & ProceduresRepresentation Before the IRS
Part
Domain
Questions
Weight (within part)
Part 1 — Individuals
Preliminary Work and Taxpayer Data
100
~15%
Part 1 — Individuals
Income and Assets
100
~22%
Part 1 — Individuals
Deductions and Credits
100
~21%
Part 1 — Individuals
Taxation and Advising the Individual Taxpayer
100
~20%
Part 1 — Individuals
Specialized Returns for Individuals
100
~12%
Part 2 — Businesses
Business Entities and Considerations
100
~30%
Part 2 — Businesses
Business Tax Preparation
100
~37%
Part 2 — Businesses
Specialized Returns and Taxpayers
100
~33%
Part 3 — Representation
Practices and Procedures (Circular 230)
100
~45%
Part 3 — Representation
Representation Before the IRS & Filing Process
100
~55%
Independently researched from the IRS's publicly listed SEE content outline — verify current figures against the IRS's own SEE Candidate Information Bulletin before relying on them for study or scheduling. All 1,000 practice questions on this page are original content written for this platform, not reproduced from any official IRS SEE item, Prometric question, or third-party prep-vendor question bank.
Two ways to practice here
Pick a single domain below for a focused, timed testlet (up to 15 questions, paced at 2.1 minutes per question) — good for drilling one topic at a time. Or take one of the three Part Mock Exams: a fresh 100-question set drawn and shuffled every attempt, proportioned to match that part's published domain weights, timed at the real exam's full 210-minute (3.5-hour) appointment length.
A note on scoring
Each SEE part is reported on its own scaled score of 40 to 130, with 105 or higher considered passing — the three parts are scored and passed independently. The IRS and Prometric do not publish the exact raw-score-to-scaled-score conversion. This portal reports plain accuracy (percent correct) on a fixed testlet or part mock, with a study-signal label — not an official scaled score or passing determination of any kind.
Study Guide
Strategy notes for each of the 10 EA (SEE) domains across all three parts, built out on this platform — general study approaches, written for this platform.
Practice Bank
Untimed, with explanations. Filter by section or topic, answer, then reveal the explanation whenever you're ready.
Mock Exams
Take one of the three Part Mock Exams for a real-length, 100-question simulation timed at that part's full 210 minutes (3.5 hours), drawn fresh and shuffled each attempt in proportion to that part's published domain weights — or choose a single domain below for a shorter, focused testlet.
Once you start, the clock runs continuously and auto-submits when it hits zero. Explanations are withheld until you finish. The real exam gives each part its own 3.5-hour appointment on its own scheduled day; this simulation runs one part's full time as a continuous sitting.
——
14:00
Flashcards
Untimed recall practice built from the same question bank as Practice Bank and Mock Exams — read the question, try to answer it yourself, then reveal the answer and mark whether you had it.
Score History
Saved on this device only (browser local storage) — nothing is sent anywhere.