Internal Revenue Service
Enrolled Agent (EA) Special Enrollment Examination
The IRS EA exam comprises three parts, each of which candidates must successfully pass to attain the coveted IRS Enrolled Agent designation. Upon passing all three exams and fulfilling additional requirements, individuals receive the esteemed EA certification from the IRS, signifying their expertise and granting them the authority to practice before the IRS and Tax Courts.
Let’s understand EA Exam Pattern and Estimated Percentage of Exam:
| Part | Domains/Sections | Number of Questions | Percentage of Exam | Question Type |
| Individuals | Preliminary Work and Taxpayer Data | 14 | 16% | MCQs |
| 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% | ||
| Businesses | Business Entities and Considerations | 30 | 35% | MCQs |
| Business Tax Preparation | 37 | 44% | ||
| Specialized Returns and Taxpayers | 18 | 21% | ||
| Representation, Practices and Procedures | Practices and Procedures | 26 | 31% | MCQs |
| Representation before the IRS | 25 | 29% | ||
| Specific Areas of Representation | 20 | 24% | ||
| Filing Process | 14 | 16% |
🌟 Become a Trusted Tax Expert with the EA Credential – A Smart Career Move with Veer Edutech
In a world of ever-evolving tax laws and growing financial complexities, becoming a U.S. Enrolled Agent (EA) opens doors to one of the most respected designations in taxation. Whether you’re aiming to guide individuals or consult for global corporations, this credential stands as a testament to your tax expertise and commitment to excellence.
At Veer Edutech, we make your journey to becoming an EA simpler, smarter, and fully aligned with IRS standards.
📚 A Smart Breakdown: What’s on the EA Exam?
Each of the three parts of the Enrolled Agent exam focuses on distinct tax domains. These include:
- Part 1: Individuals
- Part 2: Businesses
- Part 3: Representation, Practices, and Procedures
Each part contains 100 multiple-choice questions, but only 85 are scored. The remaining 15 are experimental and unscored — so, don’t be thrown off by the occasional oddball question!
✅ Structure:
- 2 testlets of 50 questions each
- Time: 3.5 hours per exam
The IRS updates the content every May, based on tax law changes from the prior calendar year. That means if you’re testing between May 1 and February 28 (or 29 in a leap year), you’ll be answering questions based on last year’s tax code.
🗓 When Should You Start?
After tax season is the best time to begin — tax laws are fresh in your mind, and the exam reflects the previous year’s laws. If you’re focused, you can complete all three parts within a year, maximizing retention and ensuring your preparation matches what’s tested.
And the good news? To start, you just need one thing:
🆔 A Preparer Tax Identification Number (PTIN). No other prerequisites!
📊 Exam Performance: High Rewards, Realistic Challenge
The average pass rate for the EA exam is 70–74% — significantly higher than Indian exams like CA/CS/CWA, which hover around 5–10%. It’s tough, but very achievable with the right guidance.
✅ Passing Score: 105 out of 130 (scaled score)
⏳ Carryover Rule: Pass all 3 parts within 2 years, or your earlier passes expire
💼 Why EA? Endless Career Possibilities
Becoming an Enrolled Agent positions you as a federally authorized tax practitioner — someone who can represent clients before the IRS across all 50 states. It’s a powerful credential with strong earning potential and incredible career flexibility.
Whether you’re planning to:
- Start your own tax consultancy
- Work with Big 4 accounting firms
- Partner with U.S.-based clients from India
…the EA credential is your gateway.
🚀 The Veer Edutech Advantage
At Veer Edutech, we don’t just help you pass — we prepare you for a successful tax career. Our expert-led programs, personalized mentoring, and IRS-aligned content give you the tools to succeed with confidence.
So why wait?
🔑 Master U.S. Taxation
📈 Unlock Global Career Opportunities
👩🎓 Start Your Journey with Veer Edutech Today
Conclusion
Becoming an Enrolled Agent isn’t just a certification — it’s a commitment to tax mastery, ethical practice, and client success. And with the right training and mindset, it can become the most rewarding professional move you’ll ever make.
Your EA journey starts here – with Veer Edutech.
