SEE Part 1
SEE Part 1: Individuals (IRS Enrolled Agent)
Everything you need for IRS SEE Part 1 (Individuals): format, the six domains and question counts, a study plan and free sample questions.
- Questions
- 100 (85 scored)
- Duration
- 3.5 hours
- Passing score
- 500 (200–800)
- Fee
- $317
SEE Part 1 is the individual taxation part of the IRS Special Enrollment Examination, the three-part exam you pass to become an enrolled agent: a tax practitioner licensed by the IRS itself, with unlimited rights to represent taxpayers before it. Part 1 tests whether you can prepare and advise on an individual’s federal return, from filing status and income through credits, the alternative minimum tax and gift and estate returns.
You can take the three parts in any order. Part 1 is where most candidates start, because it builds on the Form 1040 knowledge that Parts 2 and 3 assume.
What the exam covers
Each part has 100 questions, of which 85 are scored. The IRS publishes the number of scored questions per domain rather than a percentage:
| Domain | Scored questions |
|---|---|
| Preliminary Work and Taxpayer Data | 14 |
| Income and Assets | 17 |
| Deductions and Credits | 17 |
| Taxation | 15 |
| Advising the Individual Taxpayer | 11 |
| Specialized Returns for Individuals | 11 |
Income and Assets and Deductions and Credits together are 34 of the 85, which makes them the heart of the exam. The last domain is the one people underestimate: estate tax, gift tax and foreign account reporting are outside the daily work of many preparers.
Which tax year is tested
For the July 1, 2026 to February 28, 2027 testing window, the exam tests law as amended through December 31, 2025, and questions refer to calendar year 2025 unless they say otherwise. Study from 2025 forms and publications, not from the ones you are filing this season.
Where to start
Read the exam format first: the three locked sections and the scaled score change how you pace the exam. If you are unsure which part to book first, Part 1 vs Part 2 sets out the trade-off. Then follow the study plan and check your level with the sample questions.
The other parts: SEE Part 2: Businesses and SEE Part 3: Representation.
SEE Part 1 guides
- SEE Part 1 format: questions, score and costIRS SEE Part 1 format: 100 questions (85 scored), 3.5 hours, three locked sections, a 200-800 scaled score with 500 to pass, and a $317 fee.
- SEE Part 1 vs Part 2: which to take firstSEE Part 1 (Individuals) vs Part 2 (Businesses): what each covers, where they overlap, and why most candidates are better off taking Part 1 first.
- SEE Part 1 study plan: pass in 8 weeksAn eight-week SEE Part 1 study plan weighted by the six domains, built on 2025 IRS publications, with mock exams in the final fortnight.
- Free SEE Part 1 sample questionsFive free SEE Part 1 practice questions on individual taxation, from filing status to gift splitting, each with an explained answer for tax year 2025.
- SEE Part 1 preliminary work explainedSEE Part 1 Preliminary Work and Taxpayer Data explained: filing status, dependency, residency, filing requirements, kiddie tax and foreign accounts.
- SEE Part 1 income and assets explainedSEE Part 1 Income and Assets explained: taxable income, retirement distributions, basis of gifted and inherited property, home sales and adjustments.
- SEE Part 1 deductions and credits explainedSEE Part 1 Deductions and Credits explained: itemized deductions, the 2025 standard deduction, QBI, and the individual credits with their key tests.
- SEE Part 1 taxation explainedSEE Part 1 Taxation explained: AMT, self-employment tax, household employees, estimated tax penalties, NIIT, Additional Medicare Tax and clergy rules.
- SEE Part 1 advising individuals explainedSEE Part 1 Advising the Individual Taxpayer explained: filing status choices, innocent vs injured spouse, timing, character, planning and refund claims.
- SEE Part 1 specialized returns explainedSEE Part 1 Specialized Returns explained: estate tax and Form 706, gift tax and Form 709, portability, and FBAR versus Form 8938 reporting.
- SEE Part 1: is the Enrolled Agent worth it?Is the Enrolled Agent credential worth the three SEE exams? Who it suits, what it really costs, how it compares with a CPA, and when to skip it.
- Free SEE Part 1 practice test: 20 questionsA free 20-question SEE Part 1 practice test on individual tax for 2025, weighted across the six domains like the real exam, with explained answers.
- SEE Part 1 study resources: free IRS materialThe free IRS material for SEE Part 1: Publication 17, the topic publications and form instructions for 2025, the candidate bulletin, and how to use them.
- SEE Part 1 cheat sheetA one-page SEE Part 1 reference: exam facts, scored questions per domain, verified 2025 figures and the individual tax rules most often tested.