How Many Questions Are on the EA Exam? Exact Count, Time, and Scoring
The Enrolled Agent exam has three parts, 100 questions each, 300 total. Every part gets 3.5 hours. A passing score is 500 on the 200-800 scale. Here is the exact breakdown and what it means for your study plan.
Last reviewed: August 17, 2026. This article reflects current IRS rules and EA exam requirements as of this date.
The enrolled agent exam, the Special Enrollment Examination, has a simple shape: three parts, 100 questions per part, 300 questions in total. Every part gives you 3.5 hours, or about two minutes per question.
Here is the exact breakdown and what it means for how you study.
The exam in one table
| Questions | Time | Passing score | |
|---|---|---|---|
| Part 1 - Individuals | 100 | 3.5 hours | 500 on 200-800 |
| Part 2 - Businesses | 100 | 3.5 hours | 500 on 200-800 |
| Part 3 - Representation, Practices, and Procedures | 100 | 3.5 hours | 500 on 200-800 |
Total: 300 questions, 10.5 hours of exam time across the three parts.
How much time you get per question
100 questions in 3.5 hours is 210 minutes. That works out to about 2 minutes and 6 seconds per question. The math is the same for every part because the format and length are identical.
Two minutes is comfortable when you know the material and punishing when you are working it out on the spot. That is why timed practice matters, not just question volume. A wrong answer under a clock tells you something different from a wrong answer in relaxed review.
The 85 scored and 15 experimental distinction
The current PSI scoring information describes each 100-question part as 85 scored questions and 15 experimental questions. The experimental items are not counted toward your score and exist so the test can validate future questions.
There is a catch you should plan around. The experimental questions are not identified during the exam. You cannot tell which 15 are unscored while you are taking it, so you should treat all 100 as if they count. Score the exam as if every answer matters.
What a passing score actually is
Each part is scored on a 200 to 800 scale, and the passing score is 500. You need a scaled 500 on each separate part. The three parts are scored independently, so a strong Part 1 does not carry a weak Part 3.
The current exam fee is $317 per part, and the IRS description of the exam and the enrolled agent FAQ are the authoritative current references for format and logistics.
What the format means for your study plan
Because every part is 100 questions in 3.5 hours, the skills you practice transfer across all three parts. You need retrieval speed, not just familiarity.
- Drill under a timer. Mock exams at 3.5 hours, no pauses, train the stamina and pacing the real exam demands.
- Learn to move on. At two minutes a question, a hard item stops being worth the time quickly. Flag it and come back.
- Practice every part. Part 3 (representation) covers unfamiliar ground for most candidates and is easy to understudy.
- Use verified questions. The EA Dojo practice section runs source-checked questions at your own pace, and full mock exams mirror the 100-question, 3.5-hour format.
Three parts, 300 questions, 500 to pass. Now that you know the exact shape, the work is repetition, timing, and honest review of your misses.
Related: How Hard Is the Enrolled Agent Exam? Facts, Not Fake Pass Rates · EA Exam Scoring: Passing Score and PSI Results · Free Enrolled Agent Practice Questions: Source-Gated SEE Practice, $0