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USA
IRS Special Enrollment Examination (SEE)
600 questions
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About this exam
The IRS Special Enrollment Examination (SEE) is the federal tax exam for people seeking enrolled agent status. Enrolled agents are federally authorized tax professionals who may represent taxpayers before the IRS. The SEE assesses tax knowledge across three parts: Individuals; Businesses; and Representation, Practices and Procedures. Candidates can schedule the parts separately. Passing the exam is an important step, but it does not by itself grant enrolled agent status; applicants must also meet IRS enrollment requirements, including a suitability review.
For the Individual part, candidates review topics such as filing status and dependents, gross income and exclusions, adjustments and deductions, tax credits, and tax computation. The other parts cover business taxation and the rules and procedures involved in representing taxpayers before the IRS. Preparation means learning how tax rules apply to different facts, not just memorizing terms. For the 2027–2028 cycle, use the IRS materials for the applicable exam year to confirm the current content outline and testing requirements.
How to prepare for the IRS Special Enrollment Examination
- Study the Individual topics systematically, especially filing status, dependents, income exclusions, deductions, credits, and tax calculations; then compare your coverage with the current IRS SEE content outline.
- Work through questions under timed conditions and review the reasoning behind each answer. Keep a list of missed concepts and revisit the tax rules before attempting similar questions again.
- Use current IRS SEE candidate information and official tax publications to check exam-year requirements and clarify rules. Build separate review time for Businesses and Representation, Practices and Procedures.
FAQ
Who is eligible to take the IRS SEE?
The SEE is intended for people seeking enrolled agent status, and a college degree or prior tax-work experience is generally not required to sit for the exam. Passing the SEE is not the only enrollment requirement: the IRS also reviews applicants for suitability and requires them to meet its other enrollment conditions.
How is the IRS Special Enrollment Examination structured?
The SEE has three separately scheduled parts: Individuals; Businesses; and Representation, Practices and Procedures. It is a computer-based examination with multiple-choice questions. Check the current IRS candidate information for the applicable testing window and detailed scheduling rules.
What subjects should I study for the IRS SEE Individual part?
Review filing status and dependents, gross income and exclusions, adjustments and deductions, tax credits, and tax computation. Use the current exam-year content outline to guide your study, since the IRS may update exam topics or requirements.