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EA Exam Registration in India 2026: SEE, PSI and PTIN Complete Guide

June 2, 2026>Board360

Enrolled Agent tax professionals assisting clients with IRS representation, tax compliance, tax planning, and business tax advisory services.

CRITICAL UPDATE FOR INDIA: The EA exam moves from Prometric to PSI Services in 2026. International candidates (including India) can schedule from September 1, 2026. Testing window: September 1, 2026 to February 28, 2027. The testing blackout runs March 1 to August 31, 2026.

The EA exam registration sequence in India has changed significantly in 2026. The testing vendor has switched from Prometric to PSI Services, and international candidates operate on a different timeline from US domestic candidates. If you are relying on information from before early 2026, it is likely out of date.

This guide gives you the exact steps in the right order, with the correct 2026 dates, fees in both USD and INR, and clear answers to the SSN question that blocks many Indian aspirants before they even begin.

The Exact Registration Sequence: Three Steps in Order

Do not skip ahead. Each step is a prerequisite for the next.

Step 1: Get your PTIN from the IRS

A Preparer Tax Identification Number (PTIN) is mandatory before you can register for any part of the SEE. Without it, PSI's system will not process your registration.

Indian candidates without a US Social Security Number (SSN) must apply by mail using Form W-12 and supplementary Form 8946. Allow 4 to 6 weeks for processing from the date the IRS receives your forms. The annual fee is $18.75, approximately Rs. 1,814. See the PTIN application section below for the full process.

Step 2: Register through PSI Services

From September 1, 2026, international candidates can register for the SEE through PSI's Special Enrollment Examination page. This is the confirmed date per the IRS Enrolled Agent FAQ page. You will need your PTIN to complete registration. Pay the exam fee of $317 per part at the time of booking.

Step 3: Schedule your exam appointment

After completing your PSI registration, you select your exam location (test center in India or remote online proctoring), your preferred date, and your exam part. You can take the three parts in any order. You can also take different parts on different dates. The international testing window runs from September 1, 2026 to February 28, 2027.

2026 EA Exam Timeline for Indian Candidates

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One critical clarification: the May 1 PSI scheduling date applies to US domestic candidates only. Indian and all other international candidates must wait until September 1, 2026 to schedule. Testing for international candidates begins September 1, not July 1. This distinction is not always clearly stated in non-IRS sources, but the IRS FAQ page confirms it explicitly.

If you have a passed part whose three-year validity was expiring during the blackout period (May 1 to August 31, 2026), the IRS extended the carryover period by the length of the blackout for affected international candidates. Contact the IRS Office of Enrollment at +1 855 472 5540 if this applies to you.

The SSN Question: How Indian Candidates Register Without a Social Security Number

This is the most common registration blocker for Indian aspirants. Here is the precise answer.

The IRS PTIN online portal requires a US Social Security Number to create an account instantly. Indian residents who do not have an SSN cannot use the online portal. They must apply by post using two forms:

  • Form W-12 (IRS Paid Preparer Tax Identification Number Application and Renewal)
  • Form 8946 (PTIN Supplemental Application for Foreign Persons Without a Social Security Number)

Submit both forms together with notarized copies of your passport and the $18.75 fee in the form of a USD demand draft, payable to IRS Tax Pro PTIN Fee. Mail to:

IRS Tax Professional PTIN Processing Center

PO Box 380638, San Antonio, TX 78268, USA

Use a tracked international courier. The IRS takes 4 to 6 weeks from receipt to issue your PTIN. Your PTIN starts with P followed by eight digits, for example P12345678. You will receive it by email.

Once you have your PTIN, you use it to register at PSI from September 1. PSI does not require a US SSN. Your PTIN is the only identifier required to book the EA exam.

EA Exam Fees in USD and INR: 2026 Complete Breakdown

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INR conversions are calculated at Rs. 96.72 per USD. Actual INR amounts will vary based on the exchange rate on your payment date and your bank's foreign currency markup (typically 1.5 to 3.5%).

The exam fee is non-refundable once paid. If you need to reschedule, do it at least 48 hours before your appointment. Rescheduling with less than 48 hours notice forfeits the full $317 fee and you must pay again to rebook.

Remote proctoring carries no additional charge. Whether you sit at a PSI center in India or take the exam from home, the fee is the same $317 per part.

EA Exam Test Centers in India Under PSI

PSI operates a substantially larger test center network in India than Prometric did for the EA exam. Under Prometric, Indian candidates were limited to Bangalore, Hyderabad, and New Delhi.

PSI's existing India infrastructure covers more cities. The full confirmed list of cities active for the EA exam under PSI for the September 2026 onwards window will be published on the PSI SEE scheduling portal when international registration opens on September 1, 2026. Check directly on the portal at that time for confirmed locations.

Remote online proctoring is available for international candidates from the start of the international testing window. You can sit the EA exam from your home or office in any Indian city, provided you have a stable internet connection, a webcam, and a private room. This is a significant expansion of access compared to the Prometric era, where Indian candidates had to travel to one of three cities.

EA Exam Structure and Rules: What You Need to Know

The SEE has three parts. You can take them in any order and on any date within the testing window.

  • Part 1: Individuals — US individual income tax law (Form 1040 and related). 100 MCQs, 3.5 hours.
  • Part 2: Businesses — US business taxation (corporations, partnerships, trusts, estates). 100 MCQs, 3.5 hours.
  • Part 3: Representation, Practices, and Procedures — IRS rules, ethical standards, EA representation rights. 100 MCQs, 3.5 hours.

You can take each part up to four times per testing window. For international candidates, the window runs from September 1, 2026 to February 28, 2027. If you fail a part, you must wait 24 hours before scheduling the same part again. You do not need to wait before scheduling a different part.

The exam uses Linear on the Fly Testing (LOFT). Each candidate receives a unique exam assembled in real time from a question pool. Your exam will not be identical to another candidate's, but all versions test the same content specification and are equivalent in difficulty.

A 15-minute optional break is available once you submit your first 50 questions. During the break, you may use the restroom and have a snack. The exam clock does not pause. Manage your 3.5 hours accordingly.

Documents Required for EA Exam Registration and Exam Day

For PTIN application (Indian candidates without SSN):

  • Completed Form W-12
  • Completed Form 8946
  • Notarized copy of your passport (both the photo page and signature page)
  • USD demand draft for $18.75 payable to IRS Tax Pro PTIN Fee

For PSI exam day (test center or remote proctoring):

  • Your valid, unexpired government-issued photo ID. Passport is the most reliable choice and the recommended option for international candidates.
  • Your PSI appointment confirmation email or number.
  • The name on your ID must match the name on your PSI registration exactly. Any discrepancy may result in denied entry.

You cannot bring calculators, notes, phones, or any personal electronic device into the exam room. PSI centers and remote proctoring software enforce this strictly. An on-screen calculator is provided within the exam interface.

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