EA Exam Pass Rate 2026: Latest Data and Context
The IRS enrolled agent exam statistics for the 2026 testing window provide a granular look at candidate performance across the three core domains of tax law. When the IRS releases these figures, they are typically categorized by the number of attempts and the percentage of successful completions. It is critical to distinguish between the raw pass rate and the scaled score, which ranges from 40 to 130. A passing score is fixed at 105, but the pass rate itself fluctuates based on how many candidates meet this threshold. In 2026, the data indicates a stabilization in performance as the testing pool has fully adapted to post-TCJA (Tax Cuts and Jobs Act) regulations. Candidates should look at the "Pass Percentage per Window" to understand the immediate difficulty of the current exam version, rather than relying on multi-year averages which may dilute the impact of recent legislative changes.
Factors Influencing Pass Rates in the Current Testing Cycle
Several variables weigh heavily on the 2026 pass rates, most notably the integration of recent inflationary adjustments and clean energy tax credits into the testing pool. The SEE pass rate by part is often sensitive to the volume of new administrative rulings and Treasury Regulations. For instance, if the IRS introduces complex new reporting requirements for digital assets or updated SECURE Act 2.0 provisions, there is a measurable lag as study providers update their test banks and candidates internalize the new logic. Furthermore, the shift toward more application-based questions—which require candidates to calculate a specific tax liability rather than simply identifying a rule—tends to suppress pass rates among those relying on rote memorization rather than conceptual mastery of the Internal Revenue Code.
Comparing 2026 Rates to Pre-Pandemic Benchmarks
Comparing current data to pre-pandemic benchmarks reveals a significant evolution in the candidate profile and testing environment. Historically, the EA exam was administered in a more rigid window, but the transition to a continuous testing model (May 1 through the end of the following February) has altered candidate behavior. Before 2020, pass rates were often slightly higher due to a different concentration of professional backgrounds. However, the 2026 data shows that while the EA exam difficulty over years has remained relatively consistent in terms of content depth, the accessibility of remote proctoring and digital resources has normalized the pass rate. Recent cycles show a tighter standard deviation in scores, suggesting that the IRS and Prometric have refined the equating process, ensuring that a 105 in 2026 represents the same level of competency as a 105 in 2018, despite differences in specific question sets.
Historical Analysis of EA SEE Score Trends
Decade-Long Pass Rate Trends for All Three Parts
An analysis of EA SEE historical score trends over the last decade reveals a cyclical pattern. Generally, Part 3 (Representation) maintains the highest pass rate, often exceeding 80%, while Part 2 (Businesses) frequently dips into the low 60s. This decade-long view highlights that the exam is not getting "easier" or "harder" in a linear sense; rather, it is becoming more specialized. The introduction of the Registered Tax Return Preparer (RTRP) program's dissolution years ago funneled more candidates into the EA track, which initially caused a dip in pass rates due to a broader range of candidate readiness. Since then, the trend has moved toward a steady state where roughly two-thirds of candidates pass on their first or second attempt, provided they utilize professional-grade review materials that mirror the Prometric interface.
Impact of Major Tax Legislation on Historical Difficulty
Major legislative shifts act as the primary disruptor of historical pass rates. When the Tax Cuts and Jobs Act (TCJA) was first integrated into the SEE, pass rates for Part 1 and Part 2 saw a notable decline. This is because the Qualified Business Income (QBI) deduction under Section 199A introduced a level of computational complexity that was previously absent from the exam. Historical data shows that in the first two years following a major tax overhaul, the pass rate typically drops by 3% to 5% as the "common knowledge" of the tax community is rendered obsolete. As the 2026 cycle proceeds, we see the tail end of this recovery, where the pass rates have rebounded as the nuances of the legislation have become standard practice for the average Enrolled Agent candidate.
Identifying Cycles of Higher and Lower Pass Rates
By tracking the IRS enrolled agent exam statistics seasonally, patterns emerge regarding when candidates are most successful. There is a documented "end-of-cycle" surge where pass rates often dip slightly in January and February. This is attributed to a rush of candidates attempting to pass before the testing window closes and the new tax law updates take effect on May 1st. Conversely, the highest pass rates are often observed in the late summer and early fall. This suggests that candidates who take the time to study the current year's updates during the early months of the window are better prepared than those attempting to "beat the clock" at the end of the cycle. Understanding these cycles allows a candidate to choose a testing date that aligns with their peak preparation level rather than external deadlines.
Breaking Down the Percentage of Candidates Who Pass Each EA Part
Part 1 (Individuals): Consistently Moderate Pass Rates
Part 1 of the SEE focuses on individual taxation, including income, adjustments, deductions, and credits. Historically, this part sees a pass rate that hovers around 70%. The difficulty here lies in the sheer volume of "phase-out" thresholds and eligibility rules for various credits, such as the Child Tax Credit or the Earned Income Tax Credit (EITC). Candidates often struggle with the distinction between "above-the-line" adjustments to gross income and itemized deductions. Because many candidates already work in 1040 preparation, there is a risk of overconfidence. However, the exam tests the technical theory behind the forms, requiring a deep understanding of the passive activity loss rules and the alternative minimum tax (AMT) that goes beyond what standard tax software handles automatically.
Part 2 (Businesses): The Historical Hurdle for Many
Part 2 is widely considered the most difficult EA exam part, with pass rates frequently falling between 60% and 65%. This section covers C-corporations, S-corporations, partnerships, and exempt organizations. The complexity arises from the different "basis" calculations—specifically the difference between inside basis and outside basis in a partnership context, and the rules governing liquidating versus non-liquidating distributions. Candidates must also master the nuances of Form 1120, 1120-S, and 1065. The historical difficulty is compounded by the fact that many tax preparers have less exposure to complex corporate structures compared to individual returns. Success in Part 2 requires a mastery of accounting periods, methods, and the reconciliation of book income to taxable income (Schedule M-1 and M-3).
Part 3 consistently boasts the highest pass rate, often ranging from 80% to 88%. This section focuses on Circular 230, which governs the practice before the Internal Revenue Service. While the pass rate is high, candidates should not underestimate the importance of understanding the statutory provisions regarding power of attorney (Form 2848), the taxpayer advocate service, and the specific penalties for practitioner misconduct. The high pass rate is likely due to the smaller scope of material compared to the massive Internal Revenue Code sections covered in Parts 1 and 2. However, the scoring is still rigorous, and a failure to grasp the administrative procedures—such as the Collection Appeal Program (CAP) or the Offer in Compromise (OIC) process—can lead to a surprising failure for the unprepared.
What Pass Rates Reveal About EA Exam Difficulty
Why Pass Rates Don't Equate to 'Easiness'
A high pass rate in a professional certification like the SEE does not imply that the material is simple. Instead, it reflects the high quality of the candidate pool. Most individuals sitting for the EA exam are already working in the tax field or have a background in accounting. This self-selection means the baseline knowledge of the test-taker is significantly higher than that of the general public. Furthermore, the IRS uses a criterion-referenced scoring system. This means that candidates are not graded against each other (a curve), but against a pre-determined standard of competency. A pass rate of 75% simply means that 75% of the candidates met the minimum standard required to protect the public interest when representing taxpayers.
The Role of Candidate Preparation and Background
The EA exam difficulty over years is often mitigated by the increasing sophistication of review courses. Modern prep tools use adaptive learning algorithms to identify a candidate's weak points in areas like fiduciary taxation or specialized credits. Candidates with a strong background in "tax season" work often find the procedural elements of the exam easier, but may struggle with the theoretical aspects of the law that are handled by software in a professional setting. The data suggests that candidates who spend between 40 and 60 hours of focused study per part are significantly more likely to fall into the passing bracket. The difficulty is therefore a measure of the "knowledge gap" between professional experience and the comprehensive requirements of the SEE.
How the Exam's Design Maintains Consistent Standards
The IRS and its testing partner use psychometricians to ensure the exam's validity and reliability. This involves the use of "pretest questions"—unscored items that are mixed in with the scored questions to gather data on their difficulty. If a new question is found to be too easy or too hard, it is adjusted or discarded before it ever impacts a candidate's score. This process, known as equating, ensures that the difficulty level remains stable even as the specific questions change. Consequently, the EA exam pass rate 2026 is a reflection of a balanced assessment designed to ensure that every Enrolled Agent, regardless of when they took the test, possesses a standardized level of expertise in federal taxation.
Allocating Study Time Based on Part-Specific Difficulty
Given that Part 2 is the most difficult EA exam part statistically, candidates should allocate a larger portion of their study schedule to business entities. A common strategy is the 2:3:1 ratio: for every 2 hours spent on Part 1, spend 3 hours on Part 2, and 1 hour on Part 3. This approach respects the historical difficulty and the volume of material. For Part 2, focus heavily on the Basis of Assets and the tax consequences of forming a corporation under Section 351. By acknowledging the lower pass rates for this section, you can proactively prevent the need for a retake by diving deeper into the technicalities of partnership distributive shares and S-corp eligibility requirements.
Setting Realistic Expectations and Benchmarks
When taking practice exams, candidates should aim for a score higher than the historical pass rate would suggest. If the pass rate for a section is 70%, aiming for a 85% or 90% on practice tests provides a "safety margin" for exam-day stress and the presence of unscored pretest questions. It is also important to use the diagnostic report provided by the testing center if a fail occurs. This report breaks down performance by domain (e.g., "Proficient," "Marginal," or "Inadequate"). Using the SEE pass rate by part as a benchmark, a candidate can see if their performance was an outlier or if they fell victim to a section that is historically challenging for the majority of the testing population.
When High Pass Rates Can Be Misleading
A high pass rate, particularly for Part 3, can lead to a dangerous sense of complacency. Candidates must remember that the IRS enrolled agent exam statistics are aggregate data. Individual success is entirely dependent on mastering specific regulatory "trap" areas, such as the rules for disreputable conduct or the specific timelines for filing an appeal with the Office of Professional Responsibility (OPR). A high pass rate might also reflect a window where the tax law was exceptionally stable. If you are testing immediately after a major tax update, the historical high pass rate may not be an accurate predictor of your experience. Always prioritize the current year's "Results of the Examination" bulletins over long-term historical averages to get the most accurate picture of the current difficulty landscape.