Free Enrolled Agent exam questions
144 real questions from our bank — 48 for each part of the Special Enrollment Examination — each with the full cited explanation underneath. No card, no signup, and they stay free. The complete bank holds 4,000+ original questions.
The three parts of the SEE
Each part is sat and passed separately, and a pass stays valid for three years while you complete the others. Most candidates start with Part 1.
Part 1: Individuals
filing requirements, income, deductions, credits and property transactions
1,300+ questions in the full bank · 48 free samples on the page
Part 2: Businesses
entities, accounting methods, business income, deductions, partnerships and corporations
2,000+ questions in the full bank · 48 free samples on the page
Part 3: Representation, Practices & Procedures
Circular 230, practice before the IRS, preparer penalties and procedure
600+ questions in the full bank · 48 free samples on the page
How the exam is scored
Each part is 100 multiple-choice questions in 3.5 hours, split into three sections of 34, 33 and 33 with an optional ten-minute break after each of the first two. You cannot return to a section once you submit it. From the 2026 window scores are reported on a 200–800 scale and a pass is 500. Of the 100 questions, 85 are scored and 15 are experimental.
New to the credential? Read how to become an enrolled agent, or see how our Proficient Path tells you when a unit is genuinely ready.
Practice all 4,000+ questions
Interactive study & exam modes, balanced answer keys, score tracking and the Proficient Path — all three parts, $74/year.