SEE Part 1 format: questions, score and cost
SEE Part 1 (Individuals) has 100 multiple-choice questions, of which 85 are scored, with 3.5 hours of exam time. It is scored on a scale of 200 to 800 and you need 500 to pass. The fee is $317, paid when you schedule with PSI, the IRS’s test vendor. The paper is split into three sections you cannot return to once you have finished them.
That is the short answer. The details below come from the official PSI Candidate Information Bulletin for the July 2026 to February 2027 testing window.
The facts at a glance
| Full name | Special Enrollment Examination, Part 1: Individuals |
| Questions | 100 multiple choice: 85 scored, 15 unscored |
| Answer options | Four per question, one best answer |
| Exam time | 3.5 hours (appointment booked for 4 hours) |
| Sections | Q1–34, Q35–67, Q68–100, no going back |
| Scoring | Scaled 200–800, pass at 500 |
| Fee | $317 per part, paid at scheduling |
| Vendor | PSI, at a test centre in the US or remotely proctored |
| Attempts | Up to four per part per testing window |
| Tax law tested | As amended through December 31, 2025 (tax year 2025) |
| Testing window | July 1, 2026 – February 28, 2027 |
85 scored, 15 experimental
Fifteen of the 100 questions are unscored experimental items the IRS is trying out for future exams. They are not marked and are spread through the paper, so you cannot spot them. Treat every question as if it counts.
The 85 scored questions are distributed across six domains:
| Domain | Scored questions | Share of 85 |
|---|---|---|
| Preliminary Work and Taxpayer Data | 14 | ~16% |
| Income and Assets | 17 | 20% |
| Deductions and Credits | 17 | 20% |
| Taxation | 15 | ~18% |
| Advising the Individual Taxpayer | 11 | ~13% |
| Specialized Returns for Individuals | 11 | ~13% |
Income and Assets plus Deductions and Credits make up 40% of the scored questions between them. That is the core of the paper, and it is where a study plan should spend its most hours.
Three locked sections
The exam is divided into three sections: questions 1–34, 35–67 and 68–100. When you finish a section and move on, you cannot go back to it. Review your flagged questions before you leave each section, not at the end.
Between sections you may take two optional scheduled breaks of 10 minutes. The exam clock stops during them, but if you are not back within 10 minutes it restarts without you. At a test centre you may also take an unscheduled break, but the clock keeps running. If you test remotely there are no unscheduled breaks at all.
Pacing: 210 minutes for 100 questions is about two minutes per question. Budget roughly 70 minutes per section and keep an eye on the on-screen timer.
What you may use
The exam is closed book. You get an on-screen calculator only. At a PSI test centre you are given scratch paper and a pencil; remotely you use an electronic whiteboard instead of paper. Practise at least one mock exam on a screen-only setup if you plan to test from home, because working a basis calculation without paper feels different.
Question formats
All questions have four options and one best answer. The bulletin describes three forms:
- Direct question: “Which filing status may the taxpayer use?”
- Incomplete sentence: “The taxpayer’s basis in the inherited shares is…”
- All of the following EXCEPT: three options are true, and you pick the one that is not.
The EXCEPT form is where careless marks are lost. Read the stem twice and, if it helps, mark each option true or false on your scratch paper before choosing.
Which tax year?
This matters more than anything else on the page. For exams taken between July 1, 2026 and February 28, 2027, questions are based on the Internal Revenue Code, regulations, forms, instructions and publications as amended through December 31, 2025. Unless a question says otherwise, it relates to calendar year 2025, and “current tax year” means 2025.
The 2025 legislation commonly called the One Big Beautiful Bill Act changed several individual figures for 2025, including the standard deduction and the child tax credit. Study from 2025 IRS publications and form instructions, not from older books and not from 2026 figures.
Scoring and results
Your result is shown on screen as pass or fail as soon as you finish, and a score report follows by email.
- Pass: the report says you passed. It does not give a score.
- Fail: you receive your scaled score (200–499) and diagnostic information showing where you were weak.
Because the score is scaled, there is no fixed number of correct answers that guarantees 500. Aim to be comfortably above 70% on realistic practice questions before you book.
Cost, scheduling and rescheduling
The fee is $317 per part, paid when you book (the previous window’s fee was $267). You need a PTIN before you can schedule; applying online takes about 15 minutes. In general the fee is not refundable. Cancel or reschedule at least 48 hours before your appointment, and do not arrive 30 minutes or more late, because then the fee is forfeited.
You may sit each part up to four times in a testing window. There is no testing in March and April, when the exam is updated for the new tax year.
After you pass
A passed part stays valid for three years from the date you passed it. You must pass all three parts within those rolling windows, then apply for enrollment on Form 23 within one year of passing the third part. The IRS also runs a suitability check covering your own tax compliance and a criminal background check.
Next: decide whether to take Part 1 or Part 2 first, then try the free sample questions.