SEE Part 1 prerequisites: what you need first
To sit SEE Part 1 you need a Preparer Tax Identification Number (PTIN) and a booking with the IRS’s test vendor, PSI. That is the formal list. The IRS page on becoming an enrolled agent mentions no degree, work experience or earlier exam, and Part 1 has no prerequisite part: you can take the three parts in any order. What the exam does assume is working knowledge of the individual return, and this page separates the two.
What is formally required
| Requirement | Source and status |
|---|---|
| PTIN | Step 1 on the IRS enrolled agent page; needed before you can schedule (see exam format) |
| Booking and fee through PSI | PSI replaced Prometric as the SEE vendor from March 1, 2026, according to the IRS; the fee is $317 per part |
| Degree, licence or work experience | None listed on the IRS page |
| Age and citizenship | Not stated on the IRS page; the PSI Candidate Information Bulletin is the place to check, so confirm there before you pay |
| ID on exam day | Required by PSI; the exact accepted documents are in its bulletin |
Two of these catch people out. The old guides that name Prometric are out of date for the 2026 to 2027 window. And the PTIN is a separate IRS application with its own annual renewal, so start it before you plan your exam date.
The wider enrollment steps (passing all three parts within three years, Form 23, the suitability check) come after the exam. They do not stop you sitting Part 1, but they are worth knowing now; see how to become an enrolled agent.
The background that helps
Part 1 is the Form 1040 exam, so familiarity with the individual return is the real prerequisite. In rough order of value:
- Filing status and dependents. Qualifying child versus qualifying relative, head of household, and the tiebreaker rules come up constantly and feed into later domains.
- Income types. Wages, interest, dividends, retirement distributions, capital gains and Schedule K-1 pass-through income. Knowing which form reports what saves time.
- Itemised versus standard deduction. The thresholds and which expenses qualify.
- Basic credits. Child tax credit, earned income credit, education credits. Their eligibility tests are knowledge-heavy.
- Basis and holding period. Needed for sales of property and for inherited or gifted assets.
- Plain arithmetic and a calculator habit. The exam gives you a calculator on screen; you still need to work tax tables and percentages without fuss.
If you already prepare returns during filing season, most of this is familiar and your gaps will be at the edges: the alternative minimum tax, gift and estate returns, and foreign account reporting, which sit in the later domains. If you are new to tax, the six domains in the hub overview are a fair map of what to learn, and the study plan paces it.
What you do not need
| Not needed | Why |
|---|---|
| An accounting or law degree | Not an IRS requirement; the exam tests tax rules, not accounting theory |
| Experience with business returns | That is Part 2; Part 1 is individuals only |
| Knowledge of IRS procedure and ethics | That is Part 3 |
| Tax software skills | The exam is not tied to any software |
| Having passed another SEE part | The parts are independent and can be taken in any order |
A short self-check
Try to answer these without notes. If most feel familiar, start the study plan; if not, add a week of groundwork first.
- What decides whether a person is a qualifying child for the dependency rules?
- Which filing status can a surviving spouse use, and for how long?
- Where does interest from a bank account go on the return, and when is a separate schedule required?
- What is the difference between an adjustment to income and an itemised deduction?
- How is the basis of inherited property usually determined?
Hesitation on two or more points suggests Part 1 will be demanding. Our sample questions give a more honest read of your level than any list.
Where this leads
Part 1 is where most candidates start, because the Form 1040 knowledge it builds is assumed in Parts 2 and 3. Is SEE Part 1 hard? covers where points are lost, and Part 1 vs Part 2 helps you choose your order. When you are ready, follow the study plan.