The IRS converts the number of questions you answer right to a scaled score from 200 to 800, and the passing score is 500. If you pass, the report shows a pass with no number. If you fail, it shows your scaled score and diagnostic information by domain.
| Scale | 200 to 800 |
|---|---|
| Passing score | 500 |
| If you pass | A passing designation, with no score |
| If you fail | A scaled score from 200 to 500, with diagnostics |
Short of 500 by
Enter your scaled score
The IRS says a panel of enrolled agents and IRS representatives set the passing score in a scoring study, at the level of a candidate who meets the minimum qualifications to be an enrolled agent. The IRS does not publish how many right answers equal 500, so no one can turn a practice percentage into a scaled score.
A passed part carries over for three years from the date you passed it. If you pass Part 1 on November 15, 2025 and Part 2 on February 15, 2026, the IRS example says you have until November 15, 2028 to pass the last part, or Part 1 lapses.
Ivy, a degree candidate, received a $20,000 scholarship in 2025 with no service required. She spent $14,000 on tuition, $1,000 on books required for her courses and $5,000 on room and board. How much of the scholarship is taxable?
On December 1, 2025 Nora signed a lease at $2,000 a month. She received December's rent, January 2026's rent, last month's rent and a refundable security deposit of $2,000 each. How much rental income does she report for 2025?
Ruth's preparer is subject to the e-file mandate, but Ruth insists on filing on paper. What must the preparer do?
A scaled score of 500. Scores run from 200 to 800.
The IRS does not publish one. Right answers are converted to the 200 to 800 scale, and 500 is the pass mark.
No. A passing score report shows a passing designation without a number. Only a failing report shows the scaled score.
Three years from the date you passed each part. All three must be passed within that rolling period.