Enrolled agent exam planner
Enter the dates you passed any part, and a date you plan to test. You get the date every remaining part must be passed by, the last day you can test before it, and the law your sitting will test.
Pass every part by
Enter a date you passed a part
- Each passed part counts for
- 3 years from the date passed
- Attempts at one part
- Up to 4 in a window, 24 hours apart
- Current window
- July 1, 2026 to February 28, 2027
The rules it uses
| Current window | July 1, 2026 to February 28, 2027 (US candidates) |
|---|---|
| Law tested in this window | As amended through December 31, 2025; questions about 2025 |
| No testing | March and April, while the exam is updated |
| Carryover | Each passed part counts for 3 years from the date passed |
| Attempts | Up to 4 at each part in a window, 24 hours apart |
| After the third pass | Apply on Form 23 within one year |
Choosing the order
Any order is allowed. Each part has its own free 12-question diagnostic, so you can see which needs the most work before you book.
Part 1: Individuals
Individual returns: filing status, income, deductions, credits, taxation, advising, estate and gift tax and foreign reporting.
6 domains, 85 scored questions.
Free Part 1 diagnosticPart 2: Businesses
Business returns: sole proprietors, partnerships, C and S corporations, depreciation, trusts, exempt organizations, retirement plans, farms and rentals.
3 domains, 85 scored questions.
Free Part 2 diagnosticPart 3: Representation
Practice before the IRS: Circular 230, preparer penalties, powers of attorney, collection, audits, appeals and e-file.
4 domains, 85 scored questions.
Free Part 3 diagnosticKey 2025 figures the exam uses
The amounts for tax year 2025, including the changes made in July 2025. Each links to the IRS page it was read from.
| Figure | 2025 | IRS source |
|---|---|---|
| Standard deduction, single or married filing separately | $15,750 | irs.gov |
| Standard deduction, married filing jointly | $31,500 | irs.gov |
| Standard deduction, head of household | $23,625 | irs.gov |
| Additional standard deduction, 65 or blind (unmarried / married) | $2,000 / $1,600 | irs.gov |
| Enhanced deduction for seniors, per eligible person | $6,000 | irs.gov |
| Child tax credit per child (refundable part up to) | $2,200 ($1,700) | irs.gov |
| SALT deduction cap (married filing separately) | $40,000 ($20,000) | irs.gov |
| Qualified tips deduction, up to | $25,000 | irs.gov |
| Qualified overtime deduction, up to (joint) | $12,500 ($25,000) | irs.gov |
| Car loan interest deduction, up to | $10,000 | irs.gov |
| Social Security wage base | $176,100 | irs.gov |
| IRA contribution limit (age 50 catch-up) | $7,000 (+$1,000) | irs.gov |
| 401(k) elective deferral limit | $23,500 | irs.gov |
| HSA limit, self-only / family | $4,300 / $8,550 | irs.gov |
| Gift tax annual exclusion | $19,000 | irs.gov |
| Estate and gift basic exclusion amount | $13,990,000 | irs.gov |
| Section 179 limit (phase-out from) | $2,500,000 ($4,000,000) | irs.gov |
| QBI deduction threshold, single / joint | $197,300 / $394,600 | irs.gov |
| Business standard mileage rate | 70 cents a mile | irs.gov |
| Foreign earned income exclusion | $130,000 | irs.gov |
| Medical expense floor | 7.5% of AGI | irs.gov |
Questions people ask
Which part of the enrolled agent exam should I take first?
The IRS lets you take the parts in any order. Many people start with the part closest to their work; the free diagnostic for each part shows which domains need the most study.
How long do I have to pass all three parts?
Each passed part counts for 3 years from the date you passed it, so you must pass the others before your earliest pass lapses.
When can I take the enrolled agent exam?
The current window for US candidates runs from July 1, 2026 to February 28, 2027. There is no testing in March and April while the IRS updates the exam.
What tax year does the exam test?
Exams in the current window test the law as amended through December 31, 2025, and questions are about 2025.