EA Exam Fees 2026: Cost Breakdown in USD & INR
Enrolled Agent Exam Fees 2026: Complete Fee Breakdown (USD & INR)
Planning to become an Enrolled Agent? Understanding the full fee structure helps you manage your finances effectively and avoid surprises. This guide breaks down every cost you’ll encounter—from PTIN registration to continuing education—in both USD and INR.
Quick Answer: The total cost to become an Enrolled Agent in 2026 ranges from $1,250 to $2,100 (₹1,15,000 to ₹1,93,200), depending on your study materials and whether you pass on your first attempt.
What Are the Enrolled Agent Exam Fees in 2026?
The Enrolled Agent certification requires several mandatory fees spread throughout different stages of your journey. Here's what you need to pay:
Mandatory Fees:
Notably, these are non-negotiable costs set by the IRS and Prometric. However, your actual investment will include study materials and ongoing education requirements.
PTIN Fee: Your First Step
What Is PTIN and Why Do You Need It?
A Preparer Tax Identification Number (PTIN) is mandatory for anyone who prepares federal tax returns for compensation. Before scheduling your EA exam, you must have an active PTIN.
Current PTIN Costs
| PTIN Action | Fee (USD) | Fee (INR) |
| New PTIN Application | $19.75 | ₹1,817 |
| Annual Renewal | $19.75 | ₹1,817 |
Important: Your PTIN must be renewed annually by December 31st to maintain your enrolled agent status. This is a recurring cost throughout your EA career.
How to Apply for PTIN
- Visit the IRS Tax Professional PTIN System
- Create an account or log in.
- Complete the online application.
- Pay the fee via credit/debit card.
- Receive your PTIN immediately upon approval.
If you’re new to the enrolled agent registration process, obtaining your PTIN should be your first action item.
Special Enrollment Examination (SEE) Fees Explained
How Much Does Each EA Exam Part Cost?
| Exam Part | Content | Fee (USD) | Fee (INR) |
| Part 1 | Individuals | $267 | ₹24,564 |
| Part 2 | Businesses | $267 | ₹24,564 |
| Part 3 | Representation, Practices & Procedures | $267 | ₹24,564 |
|
Total
|
All Three Parts |
$801
|
₹73,692
|
What Does the Exam Fee Include?
- Prometric test center facility usage
- Computer-based testing administration
- Immediate score reporting
- Official score report delivery
Payment Terms and Conditions
- More than 30 days before appointment: No fee
- 5-30 days before: $35 (₹3,220) fee
- Less than 5 days: Forfeit entire fee
No-show policy: If you miss your appointment without rescheduling, you forfeit the full $267 (₹24,564).
For detailed guidance on preparing for each part, check out the enrolled agent exam sample questions for Part 1.
Major Update: PSI Takes Over EA Exams from July 2026
What’s Changing?
- May 1, 2026: Exam registrations begin with PSI
- July 1, 2026: Actual testing begins at PSI centers
- February 10, 2026: Official IRS press release expected
Expected Fee Changes Under PSI
| Fee Aspect | Current (Prometric) | Expected (PSI - July 2026) |
| Exam fee per part | $267 (₹24,564) | Under $300 (Under ₹27,600) |
| Remote proctoring | Not available | Planned (add-on fee TBD) |
| Test center availability | Limited in India | Expanding (TBD) |
- Remote testing will not be available at launch on July 1, 2026. However, plans to implement remote proctoring are scheduled for later in the year. Candidates are urged to follow updates from the National Association of Enrolled Agents (NAEA) and PSI Exams to be kept informed about when this option becomes available.
- No expected changes to the exam content outline
- There’s an opportunity for organizations to become PSI test centers.
NAEA and Surgent will release a joint press announcement following the IRS press release. We’ll update this article as soon as additional information becomes available.
Form 23 Enrollment Fee: After You Pass
When Do You Pay the Enrollment Fee?
Form 23 Fee Details
| Item | Amount (USD) | Amount (INR) |
| Form 23 Processing Fee | $140 | ₹12,880 |
What Does the Enrollment Fee Cover?
- Application processing and review
- IRS background check
- Tax compliance verification
- Official enrollment certificate
- Initial EA enrollment card
Important Deadlines
Application window: You must apply within one year of passing your final exam part. Missing this deadline may require retaking exams.
Processing time: Standard processing takes 60 days. Former IRS employees may experience 90-120-day processing times due to additional verification requirements.
For a step-by-step walkthrough, see our complete Form 23 guide.
EA Exam Retake Fees: Plan for Contingencies
What If You Don’t Pass?
The enrolled agent exam pass rate hovers around 60-70% depending on the part. Planning for potential retakes is prudent budgeting, as a typical candidate might budget for one retake. This translates the 60-70% pass rate into a concrete cost line, thus personalizing the risk associated with the possible need for additional exam attempts.
Retake Fee Structure
| Scenario | Additional Cost (USD) | Additional Cost (INR) |
| One part retake | $267 | ₹24,564 |
| Two part retakes | $534 | ₹49,128 |
| Three part retakes | $801 | ₹73,692 |
Retake Policies
- Maximum attempts: 4 per testing window (May through February)
- Waiting period: Must wait 24 hours before rescheduling a failed part
- Score validity: Passed parts remain valid for 3 years
Cost-Saving Tip
Investing in high-quality study materials substantially reduces the probability of retakes. A single retake costs $267 (₹24,564)—often more than the price difference between budget and premium review courses.
Learn strategies to pass on your first attempt with our enrolled agent study plan strategies.
EA Study Materials and Review Course Costs
What Are Your Options?
Study materials represent your most variable cost. Options range from self-study books to comprehensive live courses.
Study Material Price Comparison
| Category | Price Range (USD) | Price Range (INR) | Best For |
| Self-Study Books | $100-$200 | ₹9,200-₹18,400 | Budget-conscious learners |
| Online Self-Paced Courses | $300-$600 | ₹27,600-₹55,200 | Self-motivated professionals |
| Premium Review Courses | $600-$1,000 | ₹55,200-₹92,000 | Comprehensive preparation |
| Live/Instructor-Led | $800-$1,200 | ₹73,600-₹1,10,400 | Those needing structure |
Best Value in India: Eduyush Surgent EA Course
For candidates in India seeking the best combination of value and cost-effectiveness, the Eduyush Surgent Enrolled Agent Course offers exceptional value:
| Feature | Details |
|
Price
|
₹23,000 (approximately $250) |
|
Content
|
Complete video lectures, 2,500+ practice questions |
|
Access
|
Unlimited until you pass |
|
Pass Rate
|
Industry-leading with adaptive learning technology |
At ₹23,000, this is one of the most affordable premium EA review courses available in India—significantly less than US-based alternatives priced at $700- $1,000 (₹64,400- ₹92,000).
Compare all your options in our guide to the best enrolled agent courses.
Continuing Education Costs: Annual Requirement
What Are EA CPE Requirements?
After becoming an EA, you must complete continuing professional education (CPE) to maintain your status.
Annual CPE Requirements
| Requirement | Hours |
| Minimum per year | 16 hours |
| Total per 3-year cycle | 72 hours |
| Ethics requirement | 2 hours per year |
CPE Cost Analysis
| Provider Type | Annual Cost (USD) | Annual Cost (INR) |
| Budget Online Providers | $150-$250 | ₹13,800-₹23,000 |
| Mid-Range Options | $250-$400 | ₹23,000-₹36,800 |
| Premium/Conference-Based | $400-$600 | ₹36,800-₹55,200 |
Total Cost to Become an Enrolled Agent in 2026
First-Year Investment Summary
| Cost Category | Minimum (USD) | Maximum (USD) | Minimum (INR) | Maximum (INR) |
| PTIN Fee | $19.75 | $19.75 | ₹1,817 | ₹1,817 |
| SEE Exam Fees (3 parts) | $801 | $801 | ₹73,692 | ₹73,692 |
| Form 23 Enrollment | $140 | $140 | ₹12,880 | ₹12,880 |
| Study Materials | $250 | $1,000 | ₹23,000 | ₹92,000 |
|
Year 1 Total
|
$1,210.75
|
$1,960.75
|
₹1,11,389
|
₹1,80,389
|
Ongoing Annual Costs
| Annual Expense | Cost (USD) | Cost (INR) |
| PTIN Renewal | $19.75 | ₹1,817 |
| CPE Courses | $150-$400 | ₹13,800-₹36,800 |
|
Annual Total
|
$169.75-$419.75
|
₹15,617-₹38,617
|
EA Exam Fees in India: Special Considerations
Testing Location Costs
| Factor | Impact |
| Currency fluctuation | INR/USD rates affect actual rupee cost |
| Travel to test centers | Prometric centers in limited cities |
| Payment processing | International card fees (2-3%) may apply |
Available Test Centers in India
- Bangalore
- Chennai
- Delhi/NCR
- Hyderabad
- Mumbai
- Pune
Post-PSI Transition (July 2026)
How to Save Money on EA Exam Fees
Fee Reduction Strategies
- Each retake costs $267 (₹24,564)
- Quality study materials pay for themselves.
- Create a focused study plan
- The Eduyush Surgent EA Course at ₹23,000 offers premium content at budget pricing
- Compare Indian vs. international course pricing.
- Look for course bundles that include CPE credits.
- Prevent last-minute rescheduling fees ($35/₹3,220)
- Plan around blackout periods (March-April)
- Book only when you’re truly prepared.
EA Exam Fee Payment Timeline
| Stage | Fee | When to Pay |
| PTIN Application | $19.75 (₹1,817) | Before scheduling exam |
| Part 1 Exam | $267 (₹24,564) | At time of scheduling |
| Part 2 Exam | $267 (₹24,564) | At time of scheduling |
| Part 3 Exam | $267 (₹24,564) | At time of scheduling |
| Form 23 Enrollment | $140 (₹12,880) | After passing all parts |
Pro Tip: You don’t need to pay for all three parts upfront. Schedule and pay for each part individually as you’re ready to test.
Frequently Asked Questions
How much does the EA exam cost in total?
The mandatory costs total $960.75 (₹88,389): $19.75 for PTIN, $801 for all three exam parts, and $140 for Form 23 enrollment. Including study materials like the Eduyush Surgent course at ₹23,000, expect to invest $1,210-$1,960 (₹1,11,389-₹1,80,389) in your first year.
Are EA exam fees refundable?
No. Prometric exam fees are non-refundable once paid. If you need to reschedule more than 30 days before your appointment, there’s no additional fee. Rescheduling 5-30 days before costs $35 (₹3,220). Less than 5 days means forfeiting the entire fee.
Do EA exam fees change annually?
Historically, fees have remained stable with occasional small increases. The transition to PSI in July 2026 may bring changes, though current NAEA guidance suggests fees will stay under $300 (₹27,600) per part.
Is there a discount for taking all three parts together?
No bulk discount exists. Each part must be scheduled and paid separately at $267 (₹24,564). However, some review course providers offer bundled study materials that can reduce your overall preparation costs.
How do EA exam fees compare to other certifications?
The EA exam is significantly more affordable than CPA ($1,379 total) or CFA exams. With no education prerequisites and lower total costs, it offers excellent ROI for tax professionals.
Will the PSI transition affect exam fees?
Based on NAEA communications, exam fees are expected to remain under $300 per section after PSI takes over in July 2026. Remote proctoring, when available, may have an additional add-on fee (amount TBD).
What’s Next After Understanding EA Exam Fees?
- Budget your investment: Plan for ₹1,11,389-₹1,80,389 total first-year costs
- Get your PTIN: Start the registration process immediately
- Choose study materials: Consider the Eduyush Surgent EA Course at ₹23,000
- Create a study plan: Develop your EA preparation strategy
- For complete guidance on the entire certification path, read our enrolled agent course guide.
Authorized Resources
Featured product
Popular posts
Popular posts
Popular posts
Popular posts
Become an Enrolled Agent
96% Pass Rate on Surgent EA course
1️⃣Now Available in India at 45% Off
2️⃣Unlimited Course Access Until You Pass
3️⃣Expert Support & Comprehensive Study Materials
4️⃣AI-Driven Study Plan for Efficient Learning
Questions? Answers.
How do I become an Enrolled Agent?
To become an Enrolled Agent, you must:
- Pass the Special Enrollment Examination (SEE), which is a three-part exam covering:
- Alternatively, if you have experience working for the IRS (at least five years in a relevant tax position), you may qualify without the exam.
- Apply for enrollment by submitting Form 23, “Application for Enrollment to Practice Before the IRS,” and undergo a background check to ensure you comply with tax laws.
What is the Special Enrollment Examination (SEE)?
The SEE is a three-part exam that tests your knowledge of tax laws and your ability to represent taxpayers before the IRS. Each part of the exam focuses on different aspects of U.S. tax law:
- Part 1: Individual Taxation
- Part 2: Business Taxation
- Part 3: Representation, Practices, and Procedures
You must pass all three parts within a two-year period. The exam is administered by Prometric and is available year-round.
How do I renew my Enrolled Agent status?
To renew your EA status, you need to:
- Complete Form 8554, “Application for Renewal of Enrollment to Practice Before the IRS,” and submit it before the expiration of your current enrollment cycle.
- Confirm you have met your CPE requirements for the three-year period.
- Pay the renewal fee (currently $140 as of 2024).
Your renewal period is based on the last digit of your Social Security Number:
- 0, 1, 2, 3: Renew by January 31 of years divisible by 3 (e.g., 2026, 2029).
- 4, 5, 6: Renew by January 31 of the year following those divisible by 3.
- 7, 8, 9: Renew by January 31 two years after the year divisible by 3.
Can I lose my Enrolled Agent status?
Yes, an EA can lose their status for various reasons, including:
- Failure to meet CPE requirements.
- Failure to renew your enrollment by submitting Form 8554.
- Unethical behavior or violations of IRS regulations (e.g., tax fraud, negligence).
If you lose your status, you will need to reapply and, in some cases, retake the SEE to regain your credentials.
How can I track my CPE hours?
It’s important to track your CPE hours to ensure you meet the requirements. Many IRS-approved providersautomatically track your hours and issue certificates for each course. You should:
- Keep a record of completion certificates from each CPE course.
- Use a spreadsheet or online tracking tool to log your hours and ensure you meet the yearly 16-hour minimum.
Some CPE providers offer dashboards that allow you to track your completed courses and hours in real time.
What is the difference between an EA and a CPA?
While both EAs and CPAs can represent clients before the IRS, there are key differences:
- EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters.
- CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services.
EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.
What is Form 23, and when do I need to file it?
Form 23 is the “Application for Enrollment to Practice Before the IRS.” You file this form:
- After you pass all three parts of the SEE, or
- If you qualify based on prior IRS work experience (at least five years in a relevant position).
Filing Form 23 is the final step in becoming an Enrolled Agent. You must also pass a background check and pay the initial enrollment fee.
How long does the EA enrollment process take?
- After passing the SEE, you must submit Form 23.
- The IRS will conduct a background check to ensure you have complied with U.S. tax laws.
- The approval process typically takes 60-90 days, depending on the completeness of your application and the IRS's review workload.
Where can i read detailed guidelines for specific areas?
We have addressed most of the EA questions in our blogs. Refer to these blogs
Resources to pass the EA Exams
Here are all the relevant resources you can use to pass the exams
- Enrolled Agent CPE Requirements: Complete Guide for EAs
- Enrolled agent diagnostic report: How to use it
- Enrolled Agent Exam Centers in India: Complete Guide
- Enrolled Agent Exam Cost: A Complete Breakdown
- Enrolled agent exam retakes: Study strategies
- Enrolled Agent Exam Sample Questions: Part 1 Individuals
- Enrolled Agent Exam Scores: Everything You Need to Know
- Enrolled agent exam time management
- Enrolled Agent Exam: Your Complete Guide to Success
- Enrolled Agent Renewal: Complete Guide to Renew Your EA Status
- Enrolled Agent Salary in India: A Complete Overview
- Enrolled Agent Study Plan Strategies
- Enrolled Agent Syllabus: Complete Breakdown for 2024
- Enrolled agent test preparation
- Enrolled Agent: Your Guide to Becoming an EA
- How to Fill Form 8554 for Enrolled Agent Renewal
- How to get a PTIN: Step by Step guide
- PTIN Renewal Deadlines: What Happens If You Miss the Deadline?
- Enrolled agent course
- Self Study Enrolled agent Using AI
Leave a comment