The short version
Passing Part 2 does not expire in itself, but it does not last forever either. You can try Part 2 up to four times in a testing window, you wait 24 hours between attempts, and a passing score counts for three years. Once you have passed all three parts and been enrolled, the Enrolled Agent (EA) credential must be renewed every three years with continuing education. This page follows the IRS Candidate Information Bulletin (revised October 9, 2026), the IRS Enrolled Agent FAQ, and the Circular 230 rules, all checked on October 22, 2026.
Retakes per testing window
The IRS sets attempts per part, per testing window, not per lifetime.
- You can take Part 2 up to four times in one window.
- After a failed attempt you wait 24 hours before you schedule Part 2 again. You can book a different part without waiting.
- After four unsuccessful attempts at Part 2 in one window, you wait for the next window to try that part again.
- The current window runs July 1, 2026 through February 28, 2027. There is no testing in March and April, while the IRS updates the exam.
- Each attempt is a new booking with its own fee. The amount is set outside our control, so look it up when you schedule.
A fail screen shows a score between 200 and 499 plus diagnostic information. Use it. It tells you which domains pulled the score down, and that is a better guide for the next attempt than another read of the whole book. See the exam format page for how scoring works.
Why the window matters more than the count
The law tested changes with the window. This window follows tax law as amended through December 31, 2025, with questions set in calendar year 2025. After the spring pause the next window will follow newer law and newer figures. So four attempts in one window all test the same body of law, while an attempt after the pause tests an updated one. If you fail in February, do not assume your notes carry over unchanged to May. The IRS FAQ gives the general testing period, but check the current bulletin for the exact dates of each window.
How long a pass counts
A passing score on a part carries over for three years from the date you passed it. The IRS FAQ gives an example: pass a part on November 15, 2025 and you have until November 15, 2028 to pass the remaining parts, otherwise you lose credit for the first. The clock runs per part, so the part you pass first is the one that expires first.
Two things follow from this:
- Do not pass Part 2 and then park the other two parts for years.
- If you fail a part, the earlier passes keep their own dates. A fail does not reset them.
What happens after the third pass
Passing the exam is not enrollment. The IRS describes the rest of the path like this:
- Pass all three parts within the three-year carryover period.
- Apply for enrollment on Form 23 within one year of the date you passed the third part.
- The IRS runs a suitability check that covers your own tax compliance and criminal background. Unfiled returns or unpaid taxes without an acceptable arrangement can harm the application.
- Processing usually takes about two months, longer for former IRS employees. Check the IRS FAQ for the current time.
You also need a Preparer Tax Identification Number (PTIN), which is renewed every year. The Form 23 fee is set by the IRS and is not printed here.
Renewing the Enrolled Agent credential
Enrollment is not permanent. Under Circular 230 (31 CFR 10.6), an enrolled agent must renew every three years.
The cycle. Renewal falls in a window that runs from November 1 to January 31. Which year you renew depends on the last digit of your Social Security number or taxpayer identification number. Under the regulation’s rotation, numbers ending in 0 to 3 renewed in the window ending January 31, 2025, numbers ending in 4 to 6 in the window ending January 31, 2026, and numbers ending in 7 to 9 in the window ending January 31, 2027. Each group then repeats every three years. In recent cycles the IRS has opened its window earlier than November 1, so check the IRS enrolled agent pages for the exact dates.
Continuing education. The IRS FAQ says enrolled agents need 72 hours of continuing education every three years, at least 16 hours each year, and two of those 16 on ethics. The regulation adds that the three-year total includes six hours of ethics or professional conduct. Courses must come from an IRS-approved CE provider, and hours count toward the year in which you finish them, by midnight on December 31. Keep your records for four years. Providers report completed hours, and you can see them in your online PTIN account.
New enrollees. If you enroll partway through a cycle, you do not owe the full 72 hours yet. The rule is two hours of qualifying education for each month you were enrolled, with any partial month counting as a full month, plus two hours of ethics for each enrollment year. When your own new cycle begins, the full 72 hours applies.
The renewal form. Renewal is requested on Form 8554, Application for Renewal of Enrollment to Practice Before the IRS. A renewal fee applies and is set by the IRS. Processing can take up to 90 days.
Alternative path. The regulation also allows renewal if you passed each part of the exam within the prior three years and completed 16 hours of qualifying education in the last year of the cycle. Read 31 CFR 10.6(f) before relying on it.
If you miss renewal
The regulation says that if you do not apply on time or do not meet the requirements, you are placed on a roster of inactive enrolled agents. While inactive you cannot practice before the IRS or use the EA designation. You can come back by filing a renewal application and showing proof of all required education, and that education cannot also count toward the cycle you return to. If you stay inactive for more than three years, your status ends. An agent who no longer practices can ask for inactive retirement status, and hardship waivers exist for health problems, extended military duty, and other compelling reasons. Requests are decided case by case and must be filed by the last day of the renewal period.
A timeline example
This is an illustration, not a prediction.
| Date | Event |
|---|---|
| July 20, 2026 | Pass Part 1 |
| November 10, 2026 | Fail Part 2 (score in the 200 to 499 range) |
| November 12, 2026 | Retake Part 2 and pass |
| February 12, 2027 | Pass Part 3 |
| By February 12, 2028 | Latest date to file Form 23 |
| July 20, 2029 | Last date the Part 1 pass counts, if Parts 2 and 3 were not done |
| First cycle, years 1 to 3 | Complete 16 hours a year, 2 on ethics |
| Renewal window before the cycle ends | Renew, with the full 72 hours recorded |
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
- 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
If you are planning your first or second attempt, the study plan shows how to spend the weeks before it, and the exam overview links to every Part 2 page. When you want a checkpoint before you book, our SEE Part 2 practice tests are original practice sets. They are not IRS material, and they do not predict your result.
Frequently asked questions
Does a failed Part 2 attempt count against me later?
No. The IRS limit is four attempts per part in a testing window. A new window starts the count again.
Do I have to renew my passing score?
No. A passing score is carried over for three years. After that you lose credit for that part unless you have passed the others in time.
Does the EA credential ever expire?
It must be renewed every three years. If you miss it, you are placed on the inactive roster, and your status ends if you stay there too long.
Where do I find my renewal year?
It depends on the last digit of your Social Security or taxpayer identification number. Confirm it on the IRS enrolled agent pages.