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Published: September 1, 2026>Board360
Understanding the EA exam testing windows for India in 2026 requires knowing two things that have changed significantly this year: the switch from Prometric to PSI Services as the exam administrator, and the current delay in international testing that the IRS confirmed in late August 2026. Indian candidates cannot sit the EA exam at a physical test center abroad under PSI. Testing for international candidates is remote-only. And as of the date this guide was written, the international window has not yet opened. This post explains the normal annual structure of EA testing windows, what is different in 2026, the current status of international testing, and how to plan your preparation while the delay is in place.
In a standard year, the IRS SEE testing window runs from May 1 through the last day of the following February. Testing is not available in March and April. These two months are used by the IRS to update the exam content to reflect the most recent US federal tax law. This blackout applies globally: no EA exam appointment anywhere in the world is available in March or April. Each part of the SEE can be attempted up to four times per testing window. Parts can be taken in any order and do not need to be taken on the same day. If you fail a part, you must wait 24 hours before rescheduling that same part, but you can schedule a different part immediately.
| Candidate Group | Normal Annual Window | 2026-2027 Window |
|---|---|---|
| US domestic candidates | May 1 to end of February | July 1, 2026 to Feb 28, 2027 (extended blackout due to vendor transition) |
| International candidates (India) | May 1 to end of February (historical) | Delayed. Start date not yet determined as of Aug 27, 2026. |
| Annual blackout (all candidates) | March and April every year | March and April 2027 (normal blackout resumes next cycle) |
Two things changed in 2026 that together created the current situation for Indian candidates.
Vendor transition: Effective March 1, 2026, PSI Services replaced Prometric as the EA exam administrator. US domestic testing resumed July 1, 2026 under PSI. The annual blackout was extended from the normal two months (March-April) to four months (March through June) to allow for the vendor transition. ** International testing delay:** Under PSI, international testing is remote-only. There are no in-person EA exam centers outside the United States. International testing was expected to begin September 1, 2026. The IRS confirmed on August 27, 2026 that this start date has been postponed and that new start dates have not yet been determined.
The IRS FAQ page states directly under a prominent notice: "Scheduling and testing for international candidates is temporarily delayed. Scheduling was expected to begin on Sept. 1, 2026, with testing beginning Sept. 2, 2026. New start dates have not yet been determined." Indian candidates cannot currently schedule EA exam appointments. This situation is ongoing as of the date this guide was written. The IRS directs all candidates to monitor the PSI Services website and the IRS Tax Professionals page for updates.
The IRS has explicitly addressed candidates whose passing scores may expire during the delay period. The IRS FAQ confirms: "For international candidates with examination parts that expire after May 1, 2026, the 3-year carryover period will be extended until international testing resumes."
This means Indian candidates who passed one or more parts and would normally see those scores expire during the delay will not lose credit as a result of the delay. The three-year clock is effectively paused for international candidates until testing resumes. You do not need to take any action to receive this extension. It applies automatically.
When international testing does open, Indian candidates will sit the exam via PSI's online proctored testing platform from their own location. There are no physical test centers for international candidates under PSI. The IRS FAQ confirms: "International testing for the Special Enrollment Exam (SEE) will only be available remotely with a proctor. There is no in-person international testing."
The exam format, content, time limit, and scoring are identical to in-person testing. A PSI proctor monitors candidates through a webcam for the 3.5-hour duration. Key requirements for remote proctoring include:
| Requirement | Detail |
|---|---|
| Device | Desktop or laptop with a functioning webcam. Tablets and phones are not accepted. |
| Internet | Stable broadband. Wired connection recommended over Wi-Fi. |
| Room | Private, quiet, walled room. No other people present during the exam. |
| Desk | Clear desk. No notes, books, calculators, or unauthorized materials. |
| ID | Valid international passport only. Aadhaar and PAN are not accepted. |
| Water | Permitted in a clear, transparent, labelled-free container with a lid for inspection. |
Run PSI's system compatibility check before your exam day when scheduling opens. Details are on the PSI candidate portal. Requirements may be updated between cycles.
The delay does not change what you need to study or how long preparation takes. It changes only when you can sit the exam. Use the delay period productively.
If you have not started preparing: Begin now. Study for Part 1 during the delay. Most candidates need 60 to 80 hours of structured preparation per part. A working professional studying 2 hours per day can cover Part 1 in approximately 6 to 8 weeks. By the time international testing resumes, you will be ready to schedule immediately.
If you are mid-preparation: Continue your study plan as though the window will open soon. The IRS is working to resolve the delay. Candidates who are prepared when the window opens can sit their first part immediately. Candidates who stop studying during the delay will need additional ramp-up time.
If you have already passed one or more parts: Your scores are protected under the IRS's carryover extension for international candidates. Continue preparing for your remaining parts. Do not assume the delay will be long. Have your PSI account set up and your preparation complete so you can schedule the moment the window opens.
Monitor these two sources: Check the IRS enrolled agents FAQ page and the PSI Services candidate portal regularly. The IRS will post updated international testing dates on both pages when they are confirmed.
In a normal cycle, passing scores are valid for three years from the date you passed that part. All three parts must be passed within that three-year window. If any part's score expires before you complete the others, you lose credit for it and must retake and repay.
For the 2026 delay specifically: the IRS has confirmed that international candidates whose scores would expire after May 1, 2026 will have their carryover period extended until international testing resumes. Once testing reopens, the normal three-year clock applies to any new parts you pass from that point forward.
When PSI confirms an international testing start date, Indian candidates will be able to create a PSI account, schedule exam appointments through the PSI website, and pay the $317 per-part fee at the time of scheduling. The annual window will close at the end of February 2027 regardless of when international testing opens. Any remaining time between the international opening date and February 28, 2027 constitutes your available window for the current cycle.
If you have not yet created a PSI account, set one up now so you are ready to schedule the moment dates are announced. The account creation process is separate from scheduling and does not require a confirmed exam date.
Board360 offers a structured EA program powered by HOCK International, covering all three SEE parts with a study plan built for Indian candidates. Use the current delay productively: candidates who complete their preparation before international testing resumes will be first to schedule when the window opens. Explore the Board360 EA program and book a free demo session.