The short version
SEE Part 3 has 100 multiple-choice questions and gives you 3.5 hours. Of the 100, 85 count toward your score and 15 are unscored trial questions, and you cannot tell which are which. A scaled score of 500 on a 200 to 800 scale passes. These details come from the IRS Candidate Information Bulletin revised October 9, 2026.
Questions and time
| Item | Detail |
|---|---|
| Questions | 100 |
| Scored / unscored | 85 scored, 15 unscored |
| Exam time | 3.5 hours, with an on-screen timer |
| Appointment length | Four hours, which includes a tutorial and a survey |
| Reference materials | None; the exam is closed book |
| Calculator | An on-screen calculator is provided; personal calculators are not allowed |
That works out to a little over two minutes per question if you spend the whole time answering. Most candidates have time to spare on direct questions and run short on long scenarios, so pacing is a skill worth practicing.
Question styles
The bulletin names three formats, all multiple choice:
- A direct question.
- An incomplete sentence that you finish with the best option.
- “All of the following except”, where you pick the one that does not fit.
The third style catches people who read too fast. Read the stem twice and underline the word “except” mentally before you look at the options.
Breaks and sections
The exam has two scheduled 10-minute breaks, and you can decline either one. The exam is split into three sections: questions 1 to 34, 35 to 67, and 68 to 100. After you finish a section and confirm it, the clock stops for the offered break, and you cannot go back to that section. So review your answers before you confirm each section, not at the very end. If you do not return from a break and start the next section within 10 minutes, the exam clock restarts.
Scoring
The score is based on the number of scored questions you answer correctly, converted to a scale from 200 to 800. The IRS set the scaled passing score at 500. Do not read 500 as a percentage: the bulletin does not give a raw percentage, and a conversion table you find online is a guess.
If you pass, your score report shows a pass designation and not a score. If you fail, it shows a scaled score between 200 and 499 plus diagnostic information on weaker areas. Use that breakdown to decide what to study before the retake.
Scheduling and requirements
- You need a PTIN before you can schedule.
- You schedule through the PSI portal or by phone, at least 24 hours ahead.
- The fee is paid at scheduling. It is generally non-refundable and non-transferable, and cancelling within 48 hours of the appointment forfeits it. The amount can change, so check it when you book.
- Bring valid, original, unexpired, government-issued ID that matches your registration name. Photocopies and digital images are not accepted.
- Arrive at least 30 minutes early. Arriving 30 minutes or more late means you cannot test and you lose the fee.
Test center or remote
U.S. candidates can test at a PSI center or by remote proctoring from a private room. At a test center you get scratch paper and a pencil. Remotely you cannot use paper and use an electronic whiteboard instead, and those notes disappear when the test ends. At the time of writing, remote testing is open only to candidates physically in the United States, and international testing was delayed with no new start date. Check the IRS page before you plan.
Retakes and carryover
- You may take each part up to four times in a testing window.
- After a fail, wait 24 hours before scheduling the same part again. A different part has no wait.
- After four attempts in a window, you wait for the next window.
- A passing score carries over for three years from the date you passed.
- Testing is closed in March and April each year while the exam is updated.
What changes every year
Check these each window, because they are the facts most likely to be out of date: the testing window dates, the law cutoff date and tax year, the provider, the fee, and any change to the break or remote-testing rules. This page reflects the bulletin dated October 9, 2026.
FAQ
How many questions are on SEE Part 3?
There are 100 questions, and 85 of them are scored. The other 15 are unscored questions the IRS is trying out.
Is there a penalty for guessing?
The bulletin does not describe one, and it says scores are based on the number of questions answered correctly. Answer every question.
Can I use my own calculator?
No. An on-screen calculator is provided and personal calculators are not permitted.
More guides for SEE-PART-3
- SEE Part 3 Domains Explained
- SEE Part 3 Sample Questions With Answers
- Is SEE Part 3 Hard? An Honest Look
- SEE Part 3 Prerequisites and Self-Check
- SEE Part 3 Renewal and Retakes Explained
- Is SEE Part 3 Worth It? An Honest Look
- SEE Part 3 Cheat Sheet: Key Facts to Review
- SEE Part 2 vs Part 3: Which First?
Next step
With the format clear, build a schedule on the study plan page. To rehearse the timing, our SEE Part 3 practice exams include full-length timed sets.