SEE Part 1 Prerequisites and Skills Check

The short version

The IRS bulletin names one thing you must have to schedule SEE Part 1: a Preparer Tax Identification Number (PTIN). It does not list a degree, a prior exam, or work experience as a requirement. What helps is a working grasp of individual income tax. Below is the formal list, the recommended background, and a self-check.

What the IRS requires to schedule

  • A PTIN. Applicants need a PTIN issued by the IRS before they can schedule an exam appointment. You can apply online at the IRS PTIN page. The bulletin says online applications take about 15 minutes and that a PTIN is renewed each year by December 31.
  • Government photo ID. On test day you must present a valid, original, unexpired, government-issued ID that matches the name on your registration, and it needs your photo and signature.
  • An account with PSI. You schedule and pay through the PSI test taker portal for the IRS exam.

The bulletin also says that if you do not have a Social Security number, the PTIN site has a different sign-up route. Check the IRS PTIN page for current steps.

What you need for the credential, beyond Part 1

Passing Part 1 does not make you an Enrolled Agent. According to the bulletin you pass all three parts, apply with Form 23 within one year of passing the third, and pass the IRS suitability check, which includes a review of your own tax compliance. Passing scores carry over for three years. The IRS Enrolled Agent page explains the process and any exceptions. This guide does not cover them.

Recommended background (not required)

None of this is mandated, but it makes Part 1 much easier:

  • Basic accounting vocabulary: income, expense, basis, depreciation, accrual versus cash.
  • Comfort with percentages and simple arithmetic. You will calculate by hand with an on-screen calculator.
  • Some exposure to a Form 1040 and its main schedules.
  • The habit of reading IRS instructions and publications. They are the closest thing to a textbook for this exam.
  • Time to study. Exam preparation is mostly steady hours, not a single weekend.

If you have never seen a tax return, start with the IRS’s own free taxpayer guidance and a full course before you attempt practice exams. Our how to study guide covers general habits.

Skills self-check

Rate yourself honestly. If you can do most of these without looking anything up, you are close to ready to start intensive practice.

Preliminary Work

  • [ ] Name the five filing statuses and the test for each.
  • [ ] Explain the difference between a qualifying child and a qualifying relative.
  • [ ] State when a person must file a return.

Income and Assets

  • [ ] Decide whether common items are taxable (scholarships, gambling winnings, canceled debt, Social Security).
  • [ ] Calculate gain or loss using basis, including gifted and inherited property.
  • [ ] Explain the difference between a traditional and a Roth IRA distribution.

Deductions and Credits

  • [ ] Say when itemizing beats the standard deduction.
  • [ ] Tell apart the child tax credit, the credit for other dependents, and the education credits.

Taxation

  • [ ] Describe what self-employment tax and the net investment income tax apply to.
  • [ ] Explain when an underpayment penalty applies.

Advising and Specialized Returns

  • [ ] Compare joint and separate filing for a given couple.
  • [ ] Say what Form 709 and Form 706 are for.
  • [ ] Explain how an FBAR differs from Form 8938.

If the tick-boxes are mostly empty, the domains explained page shows where to begin. Add a baseline set from our practice tests when you are ready.

Related certifications

The IRS does not require any earlier certification for Part 1. Bookkeeping or tax-preparation courses can help as background, but they are optional, and the bulletin does not recommend any specific one.

Tax year matters

For exams taken from July 1, 2026 to February 28, 2027, questions follow tax year 2025 and law through December 31, 2025. If you studied in an earlier year, update your knowledge for 2025 before you rely on it.

More guides for SEE-PART1

Next step

Read the exam format page to see how the day works, then build your plan with the study plan.

Frequently asked questions

Do I need a degree?

The bulletin does not list one as a requirement to schedule.

Can I get a PTIN without a Social Security number?

The bulletin describes a separate route for people without one. Follow the IRS PTIN page for the current steps.

Is PrepKiwi connected to the IRS?

No. We are independent and our practice exams are not made or endorsed by the IRS or PSI.

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