The short version
SEE Part 1 itself never expires, but a passing score only counts toward the Enrolled Agent credential for three years. You may sit a part up to four times in one testing window, with 24 hours between attempts at the same part. After you earn the credential, it is renewed every three years with Form 8554 and 72 hours of continuing education. Everything below comes from the IRS and the PSI Candidate Information Bulletin (revised October 9, 2026), checked on October 22, 2026.
Part 1 is an exam, not a license
Passing Part 1 does not make you an Enrolled Agent. You must pass all three parts, apply for enrollment, and clear the IRS suitability check. Only then does a credential exist that can be renewed. Before that point, the only clock is the carryover period for your passing scores. This page covers both stages, in order.
Retakes inside a testing window
The current window runs from July 1, 2026 to February 28, 2027. The IRS rules for it are short:
- You may take each part up to four times during the window.
- After a failed attempt you must wait 24 hours before booking the same part again. A different part has no such wait.
- After four attempts at one part in a window, you wait for the next window.
- No testing happens in March and April while the exam is updated.
The attempt limit is per part, not per exam. You can fail Part 1 four times and still sit Part 2 or Part 3 in the same window.
Each attempt is a new booking, and the IRS fee for each part is paid when you schedule. The cancellation rule is also worth knowing: no charge if you reschedule or cancel at least 48 hours ahead, otherwise you pay a full new fee, and a missed appointment forfeits the fee. We do not print amounts here; the PSI portal shows the current ones.
What a failed attempt tells you
A failing report shows a scaled score between 200 and 499 and diagnostic information on weaker areas. A passing report shows only a pass designation, no score. Use the diagnostics to choose your next study block, and remember that the law tested is fixed for the window (tax year 2025, law as amended through December 31, 2025), so there is no reason to switch materials between attempts. The domains explained page maps the six areas.
Passing-score carryover
A passing score on a part can be carried over for three years from the date you passed it. You need all three parts within that period. If one passing score ages out, you take that part again.
The IRS FAQ adds two special cases. For domestic candidates whose parts expire between May 1, 2026 and June 30, 2026, the period was extended by two months. For international candidates, scheduling and testing is delayed with no new start date, and parts expiring after May 1, 2026 are extended until international testing resumes.
After the third pass: enrollment
- Apply for enrollment within one year of passing the third part, using Form 23 (online through Pay.gov or on paper).
- The IRS runs a suitability check that covers your personal tax compliance and criminal background.
- Processing generally takes about 60 days, longer for former IRS employees.
The application fee is set by the IRS and not printed here.
Renewing the Enrolled Agent credential
Once enrolled, you renew every three years. The IRS ties your cycle to the last digit of your Social Security number. Its current page says the October 1, 2026 to January 31, 2027 renewal cycle is for SSNs ending in 7, 8 or 9, or with no SSN. Renewal is done with Form 8554, online through Pay.gov or on paper.
Two details to watch. The IRS page gives an October 1 start for that window, while the November 2022 edition of Form 8554 says November 1 to January 31. The web page is newer, so rely on it, and confirm on the day you file. Second, the form says your status is not effective until the renewal is approved and you receive a new enrollment card, and that processing generally takes about 90 days.
You also need an active PTIN, which is renewed every year between mid-October and December 31. The Form 8554 lets you ask for active status or for inactive retirement status.
Continuing education
| Requirement | What the IRS says |
|---|---|
| Per three-year cycle | 72 hours: 66 of qualifying CE plus 6 of ethics |
| Per year | At least 16 hours, 2 of them ethics |
| Provider | An IRS-approved CE provider |
| New enrollee | 2 hours per month enrolled, plus 2 ethics hours per year, until the first full cycle |
| Passed the SEE since last renewal | Form 8554 says 16 hours in the last year of the cycle |
| Excess ethics hours | Cannot be moved into other categories |
| Records | Keep proof for four years |
Providers report your hours to the IRS through your PTIN account, so you do not mail certificates. Courses count for the year in which you finish them, by midnight on December 31. The IRS refers anyone who cannot complete the hours because of extenuating circumstances to Circular 230 section 10.6(i) for a possible waiver.
What the IRS pages we read do not spell out is what happens in a missed renewal in practical detail. The form only says the status is not effective until approval. For lapse or reinstatement, read the current IRS page and Circular 230 rather than a forum post.
A timeline example
Say you pass Part 1 in August 2026. Your score carries over until August 2029. You pass Parts 2 and 3 in January 2027 and apply on Form 23 that spring, well inside the one-year limit. After enrollment, your first renewal cycle follows your SSN digit, with reduced CE for the months you were enrolled. From then on it is 72 hours every three years.
More guides for SEE-PART1
- SEE Part 1 Sample Questions With Answers
- Is SEE Part 1 Hard? An Honest Look
- SEE Part 1 Prerequisites and Skills Check
- 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
Plan your window with the study plan and read the exam format page for test-day rules. When you want a calm way to check readiness before a booking, try the SEE Part 1 practice tests. The IRS maintain your status page is the final word on renewal.
Frequently asked questions
Do I lose my Part 1 pass if I wait too long?
Only after the three-year carryover ends. You would then retake that part, in a window that is open.
Is renewal a new exam?
No. The IRS describes renewal as Form 8554 plus the required continuing education. It is not an exam.
Does continuing education start before I am enrolled?
No. The IRS says courses taken before the month you became an enrolled agent do not count.