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 Fast Forward Academy - Special Enrollment Exam

The EA Exam, officially known as the Special Enrollment Examination (SEE), is a three-part exam administered by Prometric on behalf of the Internal Revenue Service. Each part is taken as a separate 100 question EA exam and you will have 3.5 hours to answer all questions for that part. A new EA examination period commences each year on May 1 and continues through February 28 of the following year. No testing occurs during March or April. A passing score on each part of the SEE exam is required before the IRS will admit an enrolled agent to practice. Scaled scores are determined by ranking your EA test results against others taking the examination, on a scale ranging between 40 and 130. A score of 105 is the minimum required to pass the SEE. Test results are available immediately following the EA test. Those who pass are informed, but they do not receive a score. Those who fail receive a score along with a diagnostic report indicating the areas of weakness. A candidate may re-take each part up to four times each testing period. There is a two year window from the time you pass the first part, to pass the other two parts of the SEE exam.

How to Register for the IRS Special Enrollment Exam

All candidates who wish to schedule an EA examination need a Preparer Tax Identification Number (PTIN) - To obtain a PTIN, you will need to register online at www.irs.gov/taxpros.

EA Examinations are administered by computer at Prometric testing centers. Currently, the Special Enrollment Examination is given at nearly 300 Prometric testing centers located across the United States and internationally. Test centers are located in most major metropolitan areas. Once you have your PTIN, you may register online at www.prometric.com/irs for your Special Enrollment Exam.


Part 1 - Individuals

Percent of Exam

Section 1: Preliminary Work and Tax Payer Data

15%

Section 2: Income and Assets

25%

Section 3: Deductions and Credits

25%

Section 4: Taxation and Advice

20%

Section 5: Specialized Returns for Individuals

15%

TOTAL

100%

 

Part 2 - Businesses

Percent of Exam

Section 1: Businesses

45%

Section 2: Business Financial Information

40%

Section 3: Specialized Returns and Tax Payers

15%

TOTAL

100%

 

Part 3 - Representation, Practices and Procedures

Percent of Exam

Section 1: Practices and Procedures

33%

Section 2: Representation before the IRS

25%

Section 3: Specific Types of Representation

25%

Section 4: Completion of the Filing Process

17%

TOTAL

100%

Question Types

The questions are multiple choice. Each provides four options from which you choose your answer. Three different multiple-choice formats are used.

Format 1 - Direct question - Which of the following entities are required to file Form 709, United States Gift Tax Return?

A. An individual
B. An estate or trust
C. A corporation
D. All of the above

Format 2 - Incomplete sentence - Supplemental wages are compensation paid in addition to an employee’s regular wages. They do not include payments for:

A. Accumulated sick leave
B. Nondeductible moving expenses
C. Vacation pay
D. Travel reimbursements paid at the Federal Government per diem rate

Format 3 - All of the following except - There are five tests which must be met for you to claim an exemption for a dependent. Which of the following is not a requirement?

A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test