IRS enrolled agent certification path

There is one route to the enrolled agent credential: pass all three parts of the IRS Special Enrollment Examination, then apply for enrollment. The only real choice is the order. If you prepare individual returns or are new to tax, take Part 1 first, then Part 2, then Part 3. If you come from outside tax altogether, starting with Part 3 is a reasonable alternative.

The three exams

All three share the same format: 100 questions of which 85 are scored, 3.5 hours, a scaled score from 200 to 800 with 500 to pass, and a $317 fee per part. There is no enforced order and the IRS lists no degree or experience requirement. You do need a PTIN before PSI will let you schedule.

Unlike most IT paths, there is nothing to skip here. The credential needs all three passes, so the question is sequence and timing, not selection.

Why Part 1 usually comes first

Part 2 builds on Part 1. A partnership’s income ends up on a partner’s individual return, basis works the same way at both levels, and self-employment tax, the qualified business income deduction and net operating losses appear in both outlines. Learning the individual side first turns Part 2 into “how the business produces the numbers the individual reports”.

The overlap works mainly in one direction. Part 1 knowledge makes Part 2 easier to learn; Part 2 knowledge helps Part 1 only in the pass-through and Schedule C topics. The Part 1 vs Part 2 guide sets out the comparison in full.

Three reasonable orders

Someone who prepares business returns every day and rarely sees a Form 1040 can reasonably start with Part 2. Keep in mind that Part 1 will still test the individual side of K-1 items and self-employment tax.

Part 3 is the odd one out. Parts 1 and 2 test tax law and reward working a number out; Part 3 tests rules, deadlines and form numbers that most working preparers have never used. It pairs well with either of the other parts if you want to study two at once. See Part 3 vs Parts 1 and 2.

Timing: the rules that shape your plan

• Three-year carryover. Each passed part stays valid for three years from the date you passed it. If a pass expires before you finish, you retake that part.
• Testing windows. The current window runs from July 1, 2026 to February 28, 2027. There is no testing in March and April.
• The tested tax year moves. This window tests law as amended through December 31, 2025. A part you study in early 2027 but cannot sit before the end of February will be tested on the next year’s law.
• Attempts. Up to four attempts per part in each testing window. Each retake costs the full $317.

At around six weeks of study per part plus scheduling gaps, finishing all three within a single testing window is realistic for someone studying consistently. Map all three sittings onto a calendar before you book the first one.

After the last pass

Passing the third part does not make you an enrolled agent on its own. You apply on Form 23 within one year of passing your third part, pay the $140 enrollment fee and pass a suitability check covering your own tax compliance and criminal background. After enrollment you renew every three years and complete 72 hours of continuing education per cycle, at least 16 of them each year.

The full route, including renewal and CE rules, is in how to become an enrolled agent.

What the whole path costs

Whether that pays back depends on the work you do. The is the EA worth it guide covers who the credential suits, and Enrolled Agent vs CPA compares the two routes to representation rights.