Enrolled Agent Exam Scores: Everything You Need to Know
Enrolled Agent Exam Scores: Everything You Need to Know
You are wondering how the Enrolled Agent Exam is scored. Want to know what passing means or what happens if you don’t pass on the first try? This blog covers everything, from the scoring process to what to do next, ensuring you’re fully prepared to understand your results.
Overview of the Enrolled Agent Exam (SEE)
The Enrolled Agent Exam is split into three parts, each testing your knowledge in specific areas of tax law:
- Individuals: Personal taxes, deductions, credits, and tax return filing.
- Businesses: Business entities like corporations, partnerships, and sole proprietorships.
- Representation, Practices, and Procedures: Focuses on IRS procedures, taxpayer representation, and ethical practices.
Each part of the exam has 100 multiple-choice questions. You can take the three parts in any order, but you must pass them all within two years.
How Is the Enrolled Agent Exam Scored?
The Enrolled Agent Exam uses a scaled scoring system. Your raw score (the number of correct answers) is converted into a scaled score that ranges from 40 to 130.
Key Points on SEE Scoring:
- Passing Score: You need a score of 105 or higher to pass each exam section.
- Scaled Scores: Scores are adjusted based on the difficulty of the version of the exam you take. This ensures fairness, no matter the variation in test difficulty.
- Instant Feedback: You get your score immediately after completing each exam section. If you pass, it will simply say, “Pass.” If you don’t, you’ll get your score and a diagnostic report that shows which areas need improvement.
For a deeper dive into how the scaled scoring system works, check out our guide on How the Enrolled Agent Exam Is Scored: Scaled Scoring Explained.
What Happens After You Take the Exam?
After completing each part of the exam, you’ll receive your score on-screen at the Prometric testing center. Here’s what happens next:
Passing the Exam:
- If you pass all three sections, your next step is to apply for your Enrolled Agent certification.
Failing the Exam:
-
For failing candidates, in addition to your score, you also get information about the areas where improvement is needed. The report categorizes performance into three levels:
- Below Proficiency
- Near Proficiency
- Above Proficiency
- You’ll get a diagnostic report with detailed feedback on areas that need improvement. You can use this report to adjust your study plan for a retake.
- The good news is that you can retake the exam immediately after 24 hours, but you’re limited to four attempts per section during the testing window (which runs from May 1 to February 28).
Diagnostic Reports: Understanding Your Score Breakdown
You'll receive a diagnostic report when you don’t pass a section of the Enrolled Agent Exam. This report helps you identify where you need to focus your study efforts. Here’s how the feedback is categorized:
- Areas with Strong Performance: These are the topics where you performed well.
- Areas with Marginal Performance: You understand these topics somewhat, but there’s room for improvement.
- Areas Needing Improvement: These are the topics where you struggled the most.
Example of Diagnostic Report Categories:
-
For the Individuals section, your report might include:
- Deductions and Credits
- Income Reporting
- Filing Requirements and Status
Review this feedback carefully to target the areas that need the most improvement. For more information on using diagnostic reports effectively, check out our blog on How to Prepare for the Enrolled Agent Exam Retake.
How to Interpret Your Enrolled Agent Exam Score
Let’s break down what your SEE exam score means:
- 40 to 104: A score in this range means you didn’t pass the section. You’ll need to retake it. Use the diagnostic report to pinpoint your weak areas and focus your study efforts there.
- 105 to 130: Congratulations! A score in this range means you passed the section. There’s no extra advantage for scoring higher than 105—passing is what matters.
Remember, the goal is to pass, not necessarily to get the highest score possible. Focus your study time on mastering the material rather than aiming for a perfect score.
How Many Times Can You Retake the Enrolled Agent Exam?
If you don’t pass a section, don’t worry! You can retake that section up to four times during the testing window (which runs from May 1 to February 28). After failing a section, you must wait 24 hours before retaking it.
Retake Strategy:
- Use your diagnostic report to focus on the topics you need the most improvement on before your retake.
- You can try again up to four times per section within the same testing window. If you fail four times, you’ll have to wait until the next window opens in May to retake it.
For more tips on preparing for a retake, check out our Best Study Strategies for Enrolled Agent Exam Retakes blog.
FAQs About Enrolled Agent Exam Scores
What score do I need to pass the Enrolled Agent Exam?
- It would help if you scored 105 or higher on each section to pass the SEE exam.
When do I receive my Enrolled Agent Exam score?
- You receive your score immediately after completing each section at the Prometric testing center.
Can I retake the Enrolled Agent Exam if I fail?
- Yes, you can retake a section up to four times within the testing window (May 1 to February 28).
Is there a penalty for failing the Enrolled Agent Exam?
- No penalty, but you’ll need to wait 24 hours before scheduling a retake.
How is the Enrolled Agent Exam score calculated?
- Your score is based on the number of correct answers, but it’s adjusted using a scaled scoring system to account for variations in difficulty between different exam versions.
Conclusion
Understanding how Enrolled Agent Exam scores work is essential for preparing effectively and passing the SEE exam. Whether you pass or need to retake a section, knowing how to use your diagnostic report can help you fine-tune your study strategy and improve your chances of success. Remember, the goal is to pass each section with a score of 105 or higher, and if you don’t pass, you always have the opportunity to retake.
Explore our related blogs on Best Study Strategies for Enrolled Agent Exam Retakes and How the Enrolled Agent Exam Is Scored: Scaled Scoring Explained for more detailed tips on passing the exam or preparing for a retake.
Questions? Answers.
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.
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.
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.
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.
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.
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.
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.
- 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.
We have addressed most of the EA questions in our blogs. Refer to these blogs
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