,
,IRS ENROLLED AGENT EXAMINATION
INTRODUCTION AND TIPS
INTRODUCTION AND Q & A's
The Internal Revenue Service Special Enrollment Examination is offered Once each year for individuals
who wish to be enrolled to practice before the Internal Revenue Service (Enrolled Agents). It is comprised
of four parts. Candidates must take all four parts of the examination in the first year. Those who pass at
least one part of the examination in the first year may take the failed parts in the following three years with
these provisions:
Candidates must achieve the minimum retention score on EACH part failed in the first year. The minimum
retention score is 90 percent of the passing score set for the part(s) failed.
Candidates MUST take ALL failed parts of the examination in the second year, all remaining parts the
third year, and all remaining parts the fourth year.
Candidates must achieve a score no less than 90 percent of the passing score for any parts taken in the
second and third years in order to remain eligible to try again. That is to say that if you score below the
minimum retention score on any part taken in the second or third year, you would be required to retake
the examination in its entirety should you wish to continue.
Candidates who do not pass all four parts of the examination by the end of the fourth year must start over
again.
Candidates who pass three of the four parts the first year do NOT have to achieve the minimum retention
score on the part failed. Therefore, they would be required to take only the part failed the following year.
IMPORTANT DATES
Exam Applications available from IRS call 800-829-3676 June 1
Deadline to submit exam applications to IRS July 31
www.dynastyschool.com 1
, IRS ENROLLED AGENT EXAMINATION
INTRODUCTION AND TIPS
Questions & Answers
Question: If an individual is unable to retake the examination in a subsequent year, would he/ she
lose credit for examination parts passed?
Answer: Yes, in most cases, since the examination assumes continuity. However, if the candidate
is able to give compelling reasons for a waiver, e.g. serious illness or a death in the family, it could be
granted.
Question: In the above situation, does the candidate still have only four years to complete the
examination successfully or is the candidate allowed additional years?
Answer: The years a candidate misses taking the examination under a waiver will not count
against the four years. Each waiver would extend the period one year. However, there is a six year
[imitation. That is, the candidate must complete the examination successfully within six years if granted
any waiver, including years for which waivers are granted.
Question: May an individual change the district in which he/she takes the examination from year to
year?
Answer: Yes.
Question: Would an individual who passed one or more parts of the examination in the first year and
again failed the parts he/she had to take in the second year be able to carry over first year credit?
Answer: Yes. The candidate would retain credit for any part passed iii the first year for the remaining
three years, provided he/she met the minimum retention score and parts required to be taken conditions
as set forth above.
Question: What if an individual took all four parts of the examination in 1996 and did not pass any of
the four parts?
Answer: The four year requirement does not take effect until the candidate passes at least one part
of the examination.
Question: May an individual take one part of the examination per year for four years?
Answer: No. Candidates must take all four parts the first year, all failed parts the second year, all
remaining failed parts in the third year, and all remaining failed parts in the fourth year.
Question: How many years may an individual take the examination without passing at least one
part?
Answer: There is no limit.
www.dynastyschool.com 2
,IRS ENROLLED AGENT EXAMINATION
INTRODUCTION AND TIPS
INTRODUCTION AND Q & A's
The Internal Revenue Service Special Enrollment Examination is offered Once each year for individuals
who wish to be enrolled to practice before the Internal Revenue Service (Enrolled Agents). It is comprised
of four parts. Candidates must take all four parts of the examination in the first year. Those who pass at
least one part of the examination in the first year may take the failed parts in the following three years with
these provisions:
Candidates must achieve the minimum retention score on EACH part failed in the first year. The minimum
retention score is 90 percent of the passing score set for the part(s) failed.
Candidates MUST take ALL failed parts of the examination in the second year, all remaining parts the
third year, and all remaining parts the fourth year.
Candidates must achieve a score no less than 90 percent of the passing score for any parts taken in the
second and third years in order to remain eligible to try again. That is to say that if you score below the
minimum retention score on any part taken in the second or third year, you would be required to retake
the examination in its entirety should you wish to continue.
Candidates who do not pass all four parts of the examination by the end of the fourth year must start over
again.
Candidates who pass three of the four parts the first year do NOT have to achieve the minimum retention
score on the part failed. Therefore, they would be required to take only the part failed the following year.
IMPORTANT DATES
Exam Applications available from IRS call 800-829-3676 June 1
Deadline to submit exam applications to IRS July 31
www.dynastyschool.com 1
, IRS ENROLLED AGENT EXAMINATION
INTRODUCTION AND TIPS
Questions & Answers
Question: If an individual is unable to retake the examination in a subsequent year, would he/ she
lose credit for examination parts passed?
Answer: Yes, in most cases, since the examination assumes continuity. However, if the candidate
is able to give compelling reasons for a waiver, e.g. serious illness or a death in the family, it could be
granted.
Question: In the above situation, does the candidate still have only four years to complete the
examination successfully or is the candidate allowed additional years?
Answer: The years a candidate misses taking the examination under a waiver will not count
against the four years. Each waiver would extend the period one year. However, there is a six year
[imitation. That is, the candidate must complete the examination successfully within six years if granted
any waiver, including years for which waivers are granted.
Question: May an individual change the district in which he/she takes the examination from year to
year?
Answer: Yes.
Question: Would an individual who passed one or more parts of the examination in the first year and
again failed the parts he/she had to take in the second year be able to carry over first year credit?
Answer: Yes. The candidate would retain credit for any part passed iii the first year for the remaining
three years, provided he/she met the minimum retention score and parts required to be taken conditions
as set forth above.
Question: What if an individual took all four parts of the examination in 1996 and did not pass any of
the four parts?
Answer: The four year requirement does not take effect until the candidate passes at least one part
of the examination.
Question: May an individual take one part of the examination per year for four years?
Answer: No. Candidates must take all four parts the first year, all failed parts the second year, all
remaining failed parts in the third year, and all remaining failed parts in the fourth year.
Question: How many years may an individual take the examination without passing at least one
part?
Answer: There is no limit.
www.dynastyschool.com 2
