SEE Part 1 Format, Scoring and Retakes

The short version

SEE Part 1 has 100 multiple-choice questions and a 3.5-hour limit. Fifteen questions are unscored tryouts, and you cannot tell which. You need a scaled score of 500 on a 200 to 800 scale. PSI Services runs the exam, in test centers or remotely in the U.S. Everything below comes from the IRS Candidate Information Bulletin revised October 9, 2026.

Questions and question types

Every question is multiple choice with four options, and you pick the single best answer. The bulletin shows three formats:

  • Direct question. A plain question, such as which entities must file a gift tax return.
  • Incomplete sentence. You pick the option that finishes a statement.
  • All of the following EXCEPT. Three options are true or apply, and you pick the one that does not.

“Single best answer” matters. If the exact right date does not appear but a close general rule does, choose the option that is best under the facts given. The bulletin gives an example about a filing deadline that moved because of a holiday.

There are no simulations or multi-select questions described in the bulletin. See our exam question types guide for how to handle each format.

Time, sections and breaks

You get 3.5 hours of exam time, not counting the tutorial before and the survey after. An on-screen timer shows what is left. Appointments are booked for four hours to leave room for those extras.

The exam runs in three sections:

  1. Questions 1 to 34
  2. Questions 35 to 67
  3. Questions 68 to 100

After each of the first two sections you review your answers and confirm that you are done. Then you are offered a scheduled 10-minute break and the exam clock stops. You may decline the break. Once you confirm a section you can no longer go back to it. If you are late returning from a break, the clock restarts.

At a test center you may take extra unscheduled breaks for the restroom or locker, but the clock keeps running. Remote testing allows no unscheduled breaks, and leaving the camera view ends the test.

Calculator, notes and rules

  • The exam is closed book. No notes, books, phones, smart glasses, or other devices.
  • An on-screen calculator is provided. Personal calculators are not allowed.
  • At a test center you get scratch paper and a pencil. Remotely you get an electronic whiteboard instead, and the notes disappear when the exam ends.
  • You must accept a non-disclosure agreement at the start. Sharing or reproducing exam content is prohibited.

Scoring

The bulletin says scaled scores are worked out from the number of questions you answer correctly and converted to a range of 200 to 800. The IRS set the passing score at 500. It is not 50 percent or any other fixed percent of questions, so ignore internet conversions from 500 to a number of correct answers.

When you finish, a pass or fail message appears on screen and PSI emails a score report. If you pass, the report shows a passing designation but no score. If you fail, it shows a scaled score between 200 and 499 and diagnostic information about weaker areas.

Tax year and law cutoff

For exams taken from July 1, 2026 to February 28, 2027, the bulletin says all references are to the Internal Revenue Code, regulations, and IRS forms, instructions and publications as amended through December 31, 2025. Unless a question says otherwise, it relates to calendar year 2025. A question that says “current tax year” means 2025. Do not use legislation, court decisions, or penalty amounts after December 31, 2025.

Registration and delivery

  1. Get a PTIN from the IRS. You need one to schedule. The bulletin says it takes about 15 minutes online, and PTINs are renewed each year by December 31.
  2. Create an account on the PSI test taker portal for the IRS exam and schedule a part. Appointments must be made at least 24 hours ahead.
  3. Pay the testing fee when you schedule. Check the current fee on the portal, because it can change.
  4. Bring valid, original, unexpired government photo ID that matches your registration name. At a test center, arrive at least 30 minutes early.

In-person testing is at PSI test centers in the U.S. Remote proctored testing is available to candidates physically in the U.S. The bulletin says international scheduling and testing is delayed with no new date. It also says in-person international testing does not exist.

Rescheduling and missed appointments

You can reschedule through PSI. The bulletin says you can cancel or get a refund without losing your fee if you ask at least 48 hours before the appointment. If you miss it or arrive 30 minutes or more late, you cannot test and the fee is forfeited. Read the current terms on the portal before you pay.

Retakes

  • You may take each part up to four times during a testing window.
  • You must wait at least 24 hours before rescheduling the same part.
  • If you fail a part four times in a window, you wait for the next window.
  • Testing is not available in March and April each year while the exam is updated.

Passing scores and enrollment

A passing score on a part can be carried over for three years from the date you passed it. After you pass all three parts, you apply for enrollment on Form 23 within one year of passing the third part. The IRS also runs a suitability check, including a review of your personal tax compliance.

More guides for SEE-PART1

Next step

Plan your weeks with the study plan, then use the SEE Part 1 practice tests to rehearse the pacing: about two minutes per question.

Frequently asked questions

Can I use my own calculator?

No. The bulletin says an on-screen calculator is provided and personal calculators are not permitted.

Do the unscored questions hurt me?

No. Fifteen questions are experimental and do not count for or against you. They are mixed in and not marked, so treat every question as if it counts.

Is the exam still run by Prometric?

No. The IRS says that from March 1, 2026, PSI Services develops and administers it. Older guides may still name Prometric.

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