The short version
Part 2 has 100 multiple-choice questions and 3.5 hours of exam time. Eighty-five questions are scored and 15 are unscored experimental items. Your result is a scaled score from 200 to 800, and 500 passes. You get four attempts per part in each testing window. Everything on this page comes from the IRS Candidate Information Bulletin revised October 9, 2026 and the IRS Enrolled Agent FAQ.
Questions and time
| Item | Detail |
|---|---|
| Questions | 100 per part |
| Scored | 85 |
| Unscored experimental | 15, spread through the exam and not marked |
| Exam time | 3.5 hours, with an on-screen timer |
| Appointment length | 4 hours, which covers a tutorial and a short survey |
| Options per question | Four, choose the single best answer |
That is about 2 minutes and 6 seconds per question if you counted all 100. In practice, direct recall questions take well under a minute and computation questions take much longer, so the average hides a lot. You do not need typing or computer skills.
Question types
The bulletin shows three multiple-choice formats:
- Direct question. A normal question with four answers.
- Incomplete sentence. You pick the option that completes the statement.
- “All of the following except.” Three options are true; you find the one that is not.
The bulletin also says to choose the single best answer. When a question asks about a deadline and the exact date is not offered, the generally applicable date is the best answer. There are no multi-select questions in the formats the bulletin describes. See exam question types for general strategies.
Breaks
The exam is divided into three sections: questions 1 to 34, 35 to 67, and 68 to 100. After sections one and two you are offered a scheduled 10-minute break, and the exam clock stops during it. You can decline and keep testing. Once you finish a section and confirm it, you cannot go back to it. That matters: you can review within a section, but not across sections, so do not leave a flagged question for “the end” if the end is in another section. If you do not return and start the next section within 10 minutes, the clock restarts.
Materials
The exam is closed book. Notes, books, phones, smart glasses, and other devices are not allowed during the test or breaks. An on-screen calculator is provided and personal calculators are not permitted. At a test center you receive scratch paper and a pencil. For remote testing you get an electronic whiteboard instead, and your notes disappear when the exam ends.
Delivery and scheduling
For the current window, PSI schedules and delivers the exam. You can take it in person at a PSI test center in the U.S., or remotely with a proctor if you are physically in the U.S. International candidates: the bulletin says scheduling and testing are delayed, with remote proctoring only when they resume. Check the IRS Enrolled Agent FAQ for the current position.
To schedule you need a Preparer Tax Identification Number (PTIN). Appointments must be made at least 24 hours ahead. You must present a valid, original, unexpired government-issued ID that includes your photo and signature and matches the name you registered with. Photocopies and digital images are not accepted, and a mismatch can mean you are turned away and lose your fee. Arrive at least 30 minutes early for a test center appointment. If you are 30 minutes or more late, you cannot test.
Fees are paid at scheduling and are generally not refundable. Cancelling or rescheduling inside 48 hours risks forfeiting the fee. The amount is not printed here because it is set outside our control and has changed before; see the bulletin and our certification costs overview.
Scoring
Your raw number of correct answers is converted to a scale of 200 to 800. The IRS sets the passing score at 500. The bulletin does not publish a percentage correct that equals 500, and it should not be assumed to be 70% or any other round number.
On the result screen you see pass or fail right away, and PSI emails a score report. If you pass, the report shows a pass designation, not a number. If you fail, it shows a score between 200 and 499 and diagnostic information about weaker areas. Use that breakdown to plan your next attempt.
Retakes and carryover
- You can take each part up to four times in a testing window.
- Wait at least 24 hours before taking the same part again.
- After four unsuccessful attempts in a window, you wait until the next window for that part.
- The current window runs July 1, 2026 through February 28, 2027. Testing is unavailable in March and April while the exam is updated.
- A passing score can be carried over for three years from the date you passed that part.
- After you pass all three parts, apply for enrollment (Form 23) within one year of passing the third part.
Because the exam is updated every year, a part you fail in February may be tested on newer law when you return in May. Plan your attempts inside a single window if you can.
More guides for SEE-PART2
- SEE Part 2 Domains Explained
- SEE Part 2 Sample Questions With Answers
- Is SEE Part 2 Hard? An Honest Look
- SEE Part 2 Prerequisites: What You Need
- SEE Part 2 Retakes and EA Renewal Explained
- Is SEE Part 2 Worth It? An Honest Look
- SEE Part 2 Cheat Sheet: Key Facts to Review
- SEE Part 2 vs Part 3: Which First?
- SEE Part 1 vs Part 2: Which First?
Next step
Build your timeline on the study plan page. For timed practice at exam length, the SEE Part 2 practice tests include two 100-question simulations.
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.
Will I know my score immediately?
You see a pass or fail message when you finish, and PSI emails a score report. A passing report shows no number.
Do unscored questions look different?
No. They are spread through the exam and are not identified, so treat every question as if it counts.