The short version
Part 1 of the Special Enrollment Examination (SEE) is the individual income tax part of the three-part IRS exam that leads to the Enrolled Agent credential. It has 100 multiple-choice questions, 85 of which are scored, and you get 3.5 hours. This guide follows the IRS Candidate Information Bulletin revised October 9, 2026, which covers the testing window of July 1, 2026 to February 28, 2027.
What the exam is
An Enrolled Agent is a person who has earned the right to represent taxpayers before the IRS. To get there you pass all three parts of the SEE and a suitability check, then apply for enrollment. Part 1 is Individuals, Part 2 is Businesses, and Part 3 is Representation, Practices and Procedures. You can take the parts in any order.
Part 1 is about preparing and advising on returns for people, not companies. Expect filing status, dependents, income, deductions, credits, retirement accounts, capital gains, estate and gift tax basics, and foreign account reporting. Questions tend to give you a short scenario with numbers and ask which rule applies.
An important change for 2026
Older study material often describes a different exam. Starting March 1, 2026, the IRS says Prometric no longer develops or administers the exam. PSI Services does. The current bulletin describes a scaled score of 200 to 800 with 500 needed to pass, and two scheduled 10-minute breaks. If a book, video, or forum post mentions Prometric or a different pass mark, check it against the current bulletin.
Who it is for
The bulletin lists one requirement to schedule: a Preparer Tax Identification Number (PTIN). It mentions no degree or work-experience requirement. In practice, Part 1 suits tax preparers who want representation rights, bookkeepers and accountants adding an IRS credential, and career changers entering tax. The prerequisites page covers what helps.
Format at a glance
| Item | What the IRS bulletin says |
|---|---|
| Exam | Special Enrollment Examination, Part 1: Individuals |
| Questions | 100 multiple choice, four options each; 85 scored and 15 unscored |
| Time | 3.5 hours, plus a tutorial and survey; appointments are booked for four hours |
| Breaks | Two scheduled 10-minute breaks, which you may decline |
| Passing score | 500 on a scale of 200 to 800 |
| Delivery | Computer-based, at a PSI test center or remotely in the U.S. |
| Window | July 1, 2026 to February 28, 2027; no testing in March and April |
| Law covered | Tax law as amended through December 31, 2025; questions relate to calendar year 2025 |
The exam format page has the details on scoring, retakes, and test day rules.
The six domains and their question counts
The IRS lists the number of scored questions for each domain. The percentages below are our rounded arithmetic on those counts out of 85.
| Domain | Scored questions | About |
|---|---|---|
| Preliminary Work and Taxpayer Data | 14 | 16% |
| Income and Assets | 17 | 20% |
| Deductions and Credits | 17 | 20% |
| Taxation | 15 | 18% |
| Advising the Individual Taxpayer | 11 | 13% |
| Specialized Returns for Individuals | 11 | 13% |
Preliminary Work and Taxpayer Data
The groundwork of a return: prior-year returns, filing status, residency, dependents, filing requirements, and which other forms a client may need. It also touches foreign account reporting, the kiddie tax, and Affordable Care Act items.
Income and Assets
Wages, interest, dividends, rental and pass-through income, retirement distributions, Social Security, capital gains and basis, and adjustments to income. It is the widest domain.
Deductions and Credits
Itemized deductions, the qualified business income deduction, and credits such as the child tax credit, education credits, the earned income credit, and the foreign tax credit.
Taxation
Alternative minimum tax, underpayment penalties, self-employment tax, household employees, net investment income tax, and income in respect of a decedent.
Advising the Individual Taxpayer
Planning questions: choosing a filing status, estimated tax, education and retirement planning, marriage and divorce, injured and innocent spouse relief, and amended returns.
Specialized Returns for Individuals
Estate tax, gift tax, and international information reporting, including the difference between an FBAR and Form 8938.
Official source
The IRS Enrolled Agent page and the PSI portal for the IRS exam are the final authority if anything here differs. PrepKiwi is independent: our practice exams are not made, endorsed, or approved by the IRS or PSI.
More guides for SEE-PART1
- SEE Part 1 Study Plan: 4 and 8 Weeks
- SEE Part 1 Sample Questions With Answers
- Is SEE Part 1 Hard? An Honest Look
- SEE Part 1 Renewal and Retakes Explained
- Is SEE Part 1 Worth It? An Honest Look
- SEE Part 1 Cheat Sheet: Key Facts to Review
- SEE Part 1 vs Part 2: Which First?
Next step
Read the domains explained page to see where your hours should go. When you want to check yourself, our SEE Part 1 practice tests are original practice sets built around these six domains and tax year 2025.
Frequently asked questions
Does a passing score expire?
The bulletin says a passing score on a part can be carried over for up to three years from the date you passed it. You need to pass all three parts within that period.
Which tax year does Part 1 test?
For exams taken from July 1, 2026 to February 28, 2027, questions relate to calendar year 2025, using law as amended through December 31, 2025. Do not apply 2026 changes unless a question says so.
Do I have to take Part 1 first?
No. The bulletin says you may take the parts in any order. Many people start with Part 1 because the rest builds on tax basics, but that is a choice, not a rule.