EA Exam Cost in 2026: $317 Per Part Plus PTIN and Form 23 Fees
The 2026 Special Enrollment Examination costs $317 per part for current test-takers, with PTIN and Form 23 fees adding to the total, and this article gives the verified figures for future enrolled agents.
Last reviewed: August 3, 2026. Verify the current fee in the IRS EA FAQ before scheduling.
The current Special Enrollment Examination (SEE) testing fee is $317 per part. There are three parts, so the exam fees total $951 if you pass each part without a retake.
That is the number to budget for the current 2026 cycle. Older articles that add a $66 IRS user fee to a separate $209 vendor fee are describing an older fee presentation, not the current $317 per-part testing fee published by the IRS and reflected in the current PSI materials.
Required EA costs
| Item | Current cost |
|---|---|
| SEE Part 1 | $317 |
| SEE Part 2 | $317 |
| SEE Part 3 | $317 |
| Form 23 enrollment application | $140 |
| PTIN for 2026 | $18.75 |
| Direct total before prep or retakes | $1,109.75 |
The SEE fee is paid when you schedule a part. Examination fees are non-refundable and non-transferable. A failed attempt requires paying the current fee again if you retake that part.
The IRS also says candidates may attempt each part up to four times during a testing window, subject to the current testing schedule and appointment availability. Do not build a budget around multiple attempts, but do include retake risk in your planning.
Why do some pages still say $66 or $275?
Older fee tables separated an IRS user-fee component from a testing-vendor component. That created articles advertising totals such as $66 + $209 = $275 per part.
Those numbers are not the current total testing fee to use for 2026 scheduling. The current IRS FAQ states $317 per SEE part. Use the current IRS page and PSI appointment flow rather than a cached provider table.
Optional preparation costs
You can spend hundreds of dollars per part on commercial preparation, but you do not have to buy a course before testing your baseline.
- IRS publications: Pub. 17, Pub. 334, Circular 230, and the current content outlines are free from IRS.gov.
- IRS sample questions: Official sample questions are free and useful for learning the exam's style.
- EA Dojo: source-gated practice questions, flashcard mode, instant grading, and explanations with no account requirement.
A paid course can still be worth it if you need a fixed schedule, video instruction, or a larger study system. Treat it as an optional learning expense, not a required exam fee.
What international candidates should budget
The IRS's current schedule lists international testing as remote-only for the current cycle. Appointment availability and any location-specific process are shown through PSI. Do not add an old “international remote surcharge” to the budget unless PSI displays it for your appointment.
Domestic testing and international testing also have different current windows. Check the EA exam scheduling guide before paying.
The practical number
If you are taking all three parts once and then applying for enrollment, budget $1,109.75 before preparation, travel, or retakes. The exam fee is not $66, $209, or $275 per part under the current IRS schedule.
Sources: IRS Enrolled Agent FAQ · IRS Form 23 enrollment page · IRS PTIN requirements · PSI Candidate Information Bulletin
Related: Enrolled Agent Exam Cost Breakdown · How to Schedule Your EA Exam With PSI · EA Exam Scoring · Free Enrolled Agent Practice Questions