The short version
To schedule SEE Part 3 you need a Preparer Tax Identification Number (PTIN). The IRS bulletin does not list experience, education or a license as a requirement for the exam. Experience with representation and collection helps a lot, and the suitability check comes later, after you pass all three parts.
What is required
- A PTIN. The bulletin says applicants must have one to schedule an examination. You can apply online through the IRS, and the bulletin says this takes about 15 minutes. PTINs must be renewed annually by December 31 for the following year.
- A registration with the testing provider. For the 2026-2027 window this is PSI, through its test-taker portal.
- Valid ID. An original, unexpired, government-issued ID. The name on it must match your registration.
- Payment of the exam fee at scheduling. The amount can change, so check it at booking.
What is not required
The bulletin lists no degree, no prior tax-practice experience and no order in which you take the parts. You may take Part 3 first. A passing score carries over for three years.
What happens after the exam
Passing the exam is not the end. After you pass all three parts, you apply for enrollment on Form 23 within one year of passing the third part, and the IRS runs a suitability check that includes a review of your personal tax compliance. Think about this before you invest: a tax compliance problem of your own can matter.
What helps
- Familiarity with IRS notices and correspondence
- Experience helping clients with balances due, audits or penalties
- Reading comfort with legal text, since Circular 230 is a regulation
- Basic knowledge of return preparation and e-filing
If you lack some of this, the study plan gives you time to build it.
Skills self-check
Tick the ones you can do without notes:
- [ ] Explain what counts as practice before the IRS and who may do it
- [ ] State a practitioner’s duty on conflicts of interest and what must be in writing
- [ ] Tell Form 2848 from Form 8821 and say what each allows
- [ ] Describe the steps from a balance due to a levy
- [ ] Name the main collection options for a taxpayer who cannot pay
- [ ] Say what happens after a revenue agent report and the 30-day letter
- [ ] Describe the e-file provider’s obligations and when Form 8948 is used
- [ ] Say how long you must keep copies of returns and why
If you ticked fewer than half, plan the eight-week schedule. If you ticked most, the four-week schedule can work.
Where the other two parts fit
Part 1 covers individuals and Part 2 covers businesses. The IRS lets you take them in any order, so Part 3 is a reasonable starting point if your daily work is representation rather than return preparation. Plan your three-year carryover so no part expires.
FAQ
Do I need a PTIN to take the exam?
Yes. The bulletin says you need one to schedule.
Do I need experience before Part 3?
No experience is listed as required. It helps, but the exam can be taken without it.
Can I be an Enrolled Agent if I pass Part 3 only?
No. You must pass all three parts and be enrolled by the IRS.
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 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
When you are ready to see how the exam is built, read the exam format page. Our SEE Part 3 practice exams can help you check where you stand.