Free Enrolled Agent exam notes
The IRS Special Enrollment Examination has three parts, each with 100 multiple choice questions in 3.5 hours and a pass mark of 500. You can take them in any order.
- SEE 1: Individuals. Individual income tax from data gathering to specialized returns.
- SEE 2: Businesses. Entities, business returns and specialized taxpayers.
- SEE 3: Representation, Practices and Procedures. Circular 230, representation, collection, exams, appeals and e-file.