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USA
IRS Special Enrollment Examination
600 questions
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About this exam
The IRS Special Enrollment Examination (SEE) is a three-part federal tax exam for people seeking to become Enrolled Agents, tax professionals authorized to represent taxpayers before the IRS. Candidates may include aspiring tax preparers and experienced professionals who want to demonstrate broad knowledge of federal tax law. The exam covers Individuals, Businesses, and Representation, Practices and Procedures. Passing all three parts is one route to Enrolled Agent status; candidates must also meet IRS suitability requirements.
The Individuals part reviews federal tax fundamentals and filing requirements, filing status, dependents and qualifying persons, gross income and exclusions, and adjustments and deductions. The other parts address business tax returns and IRS representation rules, including professional responsibilities and procedures. Preparation means learning how rules apply to taxpayer scenarios, not just memorizing definitions. Review the current IRS content outline, study authoritative tax sources, and use timed multiple-choice practice to identify weak areas and build accuracy.
How to Prepare for the IRS Special Enrollment Examination
- Study the current IRS SEE content outline for each part, then organize your review around its listed topics and subtopics.
- For Individuals, work through filing requirements, filing status, dependents, taxable income, adjustments, and deductions; explain why each answer fits the facts in a tax scenario.
- Use timed multiple-choice practice, keep a log of missed questions, and verify uncertain rules against IRS publications and other official guidance.
FAQ
Who can take the IRS Special Enrollment Examination?
The SEE is for people seeking Enrolled Agent status. A specific college degree is not generally required to sit for the exam, but candidates need a valid PTIN and must meet IRS requirements for enrollment, including a suitability check.
How is the IRS SEE structured?
The exam has three parts: Individuals, Businesses, and Representation, Practices and Procedures. Candidates take computer-based multiple-choice exams and may generally take the parts in any order. Check the current IRS candidate information for testing and scheduling details.
What subjects should I study for the IRS SEE?
Study the official content outline for all three parts. Individual topics include filing requirements, filing status, dependents, income, adjustments, and deductions; the other parts cover business taxation and representation, practices, and procedures.