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Published: November 11, 2026>Board360
If you want to build a career in US taxation from India, the IRS Special Enrollment Examination is an important qualification route. The exam tests your knowledge of US individual tax, business tax, and IRS representation procedures. Passing all three parts is one of the main steps toward becoming an Enrolled Agent (EA).
You do not need to relocate to the United States to build a US tax career. However, the current international testing delay affects when Indian candidates can schedule the examination. The IRS has not announced a revised international start date as of November 11, 2026. You should separate exam preparation from appointment booking until official access resumes.
This guide explains the SEE exam from a beginner's perspective. You will understand the exam structure, eligibility, registration requirements, fees, difficulty, and the EA qualification process. It also explains the 2026 PSI transition and what it means for candidates based in India.
The Special Enrollment Examination, commonly called the SEE, is a three-part examination administered for the Internal Revenue Service. It assesses whether you understand key areas of US federal taxation and taxpayer representation. The SEE is the examination route for most people seeking Enrolled Agent status. An Enrolled Agent is a federally authorised tax professional. EAs can represent taxpayers before the IRS on a broad range of tax matters.
That representation authority is a major distinction. An EA can generally represent individuals and businesses before IRS offices. This includes matters involving examinations, collections, and appeals, subject to applicable rules. The SEE is not a general accounting examination. It focuses on US federal tax rules, IRS procedures, and professional responsibilities. Your Indian accounting knowledge can help with concepts, but you must learn US tax law separately.
For the official qualification sequence, review the IRS page on how to become an Enrolled Agent.
Yes, people often use SEE and EA exam to describe the same examination. However, the terms are not technically identical. SEE is the name of the examination, while EA is the professional credential you earn after completing the full enrollment process.
| Term | Meaning | What It Represents |
|---|---|---|
| SEE | Special Enrollment Examination | The three-part IRS examination |
| EA | Enrolled Agent | The professional status granted after passing the SEE and meeting IRS enrollment requirements |
| PTIN | Preparer Tax Identification Number | An IRS-issued identification number required before scheduling the SEE |
| Form 23 | Application for Enrollment to Practice Before the IRS | The application submitted after passing all three parts |
Therefore, passing one SEE part does not make you an EA. You must pass all three parts, submit the enrollment application, and pass the suitability review. The IRS may review your tax compliance and criminal background.
The SEE can suit graduates and working professionals who want to specialise in US taxation. Your educational background does not need to match a US degree pathway. The examination is based on tax knowledge rather than a university accounting curriculum.
B.Com and M.Com graduates
If you have studied accounting, taxation, or commerce, you may already understand financial statements and basic tax concepts. You will still need to learn US tax terminology, forms, deadlines, deductions, credits, and filing rules.
Indian CAs and CA students
Your CA background can support your understanding of tax compliance, audit evidence, accounting records, and business structures. However, Indian income-tax provisions do not substitute for the Internal Revenue Code. You must study US federal tax rules from the beginning.
Tax professionals and accountants
If you already work with US tax returns, bookkeeping, or tax support, the SEE can help formalise your subject knowledge. You may find the terminology more familiar than a complete beginner. You should still prepare for all three exam parts.
Career switchers
You can consider the SEE if you want to move into international taxation. Before committing, understand the exam delay, the costs, and the continuing education requirements. An EA credential requires ongoing professional learning after enrollment.
The IRS requires candidates to obtain a valid Preparer Tax Identification Number before scheduling the SEE. The PSI Candidate Information Bulletin states that a PTIN is required to schedule an examination. The SEE is not structured like an Indian university entrance examination. The main practical entry requirement is obtaining the PTIN and meeting the testing provider's identification and registration rules. You should confirm your individual PTIN eligibility through the IRS system.
If you do not have a US Social Security Number, the PSI bulletin describes an account creation route for applicants without one. The IRS PTIN process may require additional information or paper documentation depending on your circumstances. Follow the current IRS instructions rather than relying on an old checklist. A PTIN is not the same as an EA credential. It identifies a paid tax return preparer for relevant US federal tax administration purposes. It does not itself grant representation rights.
The SEE has three independent parts. You can take them in any order. You do not have to complete all three on the same day or on consecutive days.
| Part | Official Title | Main Areas Tested | Who Should Focus Closely |
|---|---|---|---|
| Part 1 | Individuals | Individual tax returns, income, assets, deductions, credits, tax calculations, and specialised individual returns | Candidates learning Form 1040 and individual US taxation |
| Part 2 | Businesses | Business entities, business tax preparation, specialised returns, and taxpayer issues | Candidates interested in corporate and business taxation |
| Part 3 | Representation, Practices and Procedures | IRS practice rules, taxpayer representation, procedures, filing processes, and professional responsibilities | Candidates who want to understand IRS representation and compliance |
Part 1: Individuals
Part 1 focuses on individual federal taxation. You study taxpayer information, income, assets, deductions, credits, tax calculations, and specialised individual returns. You should become comfortable with the structure and purpose of Form 1040. This section can feel unfamiliar if your experience is limited to Indian income tax returns. Pay attention to US filing status, dependents, taxable income, credits, and reporting rules.
Part 2: Businesses
Part 2 covers business taxation and entity-level rules. You study business entities, tax preparation, specialised returns, and relevant taxpayer issues. The content can include corporations, partnerships, and other business structures. Your accounting background may help with financial concepts. However, entity classification and tax treatment under US law require focused preparation.
Part 3: Representation, Practices and Procedures
Part 3 examines how tax professionals work within IRS rules. Topics include practice before the IRS, taxpayer representation, filing procedures, and professional conduct. You should understand Circular 230 and the responsibilities of tax practitioners. This part is important because EA status includes the privilege of representing taxpayers before the IRS.
The SEE is a multiple-choice examination. It does not require long-form essay answers. Each part contains 100 questions, with four answer options for each question. You select the single best answer. According to the PSI Candidate Information Bulletin, 85 questions are scored. The remaining 15 are experimental questions. These experimental questions are mixed into the exam and are not identified. They do not count for or against your score.
Each part has a testing time of three and a half hours. The actual appointment takes longer because it includes a tutorial, a survey, and two scheduled ten-minute breaks. The examination is closed book. The bulletin describes three common question formats. You may see a direct question, an incomplete sentence, or an 'all of the following except' question. You should practise reading every option carefully.
An on-screen calculator is provided. Personal calculators are not permitted. For in-person testing, PSI provides scratch paper and pencils. You cannot bring notes or reference materials into the examination. Review the current PSI Candidate Information Bulletin for the detailed exam rules and content outlines.
The registration process has changed because the IRS selected PSI Services as the new SEE testing vendor. Prometric stopped developing and administering the SEE from March 1, 2026. PSI is now responsible for the examination.
There is an important distinction between domestic and international candidates. The IRS initially published an international scheduling plan for September 2026. The IRS later announced that international scheduling and testing were delayed. No revised start date has been announced. The latest IRS FAQ states that international SEE testing will be remote with a proctor. It also states that international testing is currently delayed. Do not assume that the September date remains available.
Step 1: Check the international testing announcement
Before paying or planning travel, check the IRS Enrolled Agent FAQ and the PSI SEE portal. The IRS announcement is the controlling source for the international delay. Avoid relying on older articles that still show September 2026 as a confirmed start date.
Step 2: Obtain your PTIN
A PTIN is required before you schedule an exam part. Follow the IRS application process and keep your details consistent. Your name on your PTIN record, PSI account, identification, and eventual enrollment application should match.
Step 3: Create or access your PSI account
When international registration resumes, use the official PSI portal linked from IRS.gov. Create your candidate profile and follow the instructions for international candidates. Do not use a third-party booking page.
Step 4: Select your exam part and appointment
The SEE parts can be taken in any order. Select the part you are prepared to attempt. Confirm the available testing method, location or remote requirements, date, and time before payment.
Step 5: Pay and retain your confirmation
The PSI bulletin states that the testing fee is paid when scheduling. Keep your confirmation email and number. Review the details immediately because errors can create avoidable problems.
Step 6: Prepare your identification and test environment
Follow the current PSI identification rules. Remote testing has additional room, camera, computer, and proctoring requirements. The IRS currently says international candidates will use remote proctoring when international testing is available.
PSI Services is the new testing vendor for the IRS SEE from March 1, 2026. Prometric is no longer the vendor for this examination. This is an administrative change, not a change to the three-part credential pathway. The transition does not mean that Indian candidates can currently book a remote exam. The IRS has separately delayed international scheduling and testing. PSI's role as the vendor and the availability of international appointments are two different issues.
Read Board360's published update, The EA Exam Is Moving to PSI Services in 2026: Everything Candidates Need to Know, for background on the vendor transition. Always check the latest IRS notice for current international availability.
The IRS FAQ and PSI bulletin list a testing fee of $317 per examination part. At an illustrative exchange rate of ₹94 per US dollar, that is approximately ₹29,798 per part. Three parts at that rate would total approximately ₹89,394. There is an additional fee point that candidates should verify before budgeting. A 2026 IRS regulation sets a $66 government fee per part, in addition to fees charged by the examination administrator. This means the published PSI fee and the federal fee are separate items under the regulation.
Using the same illustrative rate, $66 is approximately ₹6,204 per part. If both charges apply separately at booking, the combined amount would be $383, or approximately ₹36,002 per part. Three parts would be approximately ₹1,08,006 before any bank conversion charges.
Because the IRS FAQ currently displays $317 as the SEE fee, and the regulation describes the $66 as an additional government fee, check the PSI payment breakdown and current IRS instructions before paying. Exchange rates, card conversion margins, and taxes or bank fees can change your final INR debit.
| Cost Item | USD Amount | Approximate INR at ₹94/USD |
|---|---|---|
| PSI examination administrator fee per part | $317 | ₹29,798 |
| Separate IRS government fee under 2026 regulation | $66 | ₹6,204 |
| Illustrative combined per-part amount | $383 | ₹36,002 |
| Illustrative combined amount for three parts | $1,149 | ₹1,08,006 |
The above INR figures are estimates, not a payment quote. The exchange rate is illustrative and does not include bank or card charges. The examination fee is generally non-refundable and non-transferable under PSI's published bulletin. Check the IRS 2026 fee regulation and the live PSI portal before budgeting.
The SEE and the Indian CA examinations test different knowledge areas. A direct comparison of difficulty is not meaningful because the syllabus, examination structure, and professional outcomes differ. The CA pathway covers a broad Indian accounting, audit, law, and taxation curriculum. The SEE is narrower in professional scope, but it requires detailed knowledge of US federal tax law and IRS procedures.
If you are an Indian CA, you may have an advantage in accounting discipline and tax study habits. You should not assume that Indian tax experience automatically transfers to US tax questions. US filing status, deductions, credits, entity classifications, and IRS procedures have their own rules. If you are a B.Com graduate or a beginner, the terminology may initially feel unfamiliar. You can reduce this challenge by learning tax vocabulary, using IRS forms, and practising multiple-choice questions consistently.
The most effective way to judge readiness is through timed practice. Track accuracy by topic instead of relying only on total mock scores. Review why each incorrect option is wrong.
A 12-week plan can help you build a foundation across all three parts. Adjust the pace to your prior US tax experience and available study hours. This plan is for preparation, not a promise of an examination appointment date. Indian candidates should monitor the international testing update before selecting a booking target.
| Week | Focus | Suggested Work and Outcome |
|---|---|---|
| 1 | Orientation and US tax basics | Understand the SEE structure, learn core terms, review IRS publications, and create a study calendar. |
| 2 | Part 1: taxpayer basics | Study taxpayer data, filing status, dependents, and preliminary return preparation. |
| 3 | Part 1: income and assets | Cover income categories, adjustments, and asset-related reporting. Practice topic questions. |
| 4 | Part 1: deductions and credits | Study deductions, credits, tax calculations, and specialised individual returns. |
| 5 | Part 1 revision | Complete timed question sets, review errors, and attempt a full-length mock. |
| 6 | Part 2: business entities | Study entity structures, tax classification, and business considerations. |
| 7 | Part 2: business tax preparation | Work through business income, deductions, tax calculations, and return preparation concepts. |
| 8 | Part 2: specialised topics | Review specialised returns and taxpayer issues. Complete a timed mock. |
| 9 | Part 3: practices and procedures | Study Circular 230, practitioner duties, penalties, and professional conduct. |
| 10 | Part 3: IRS representation | Cover representation before the IRS, authorizations, examinations, collections, and appeals. |
| 11 | Part 3: filing process and revision | Review filing procedures, specific representation areas, and complete timed practice. |
| 12 | Consolidation and readiness | Revisit weak areas, complete mock exams for each part, and prepare your documents for future scheduling. |
How much should you study each day?
If you work full-time, target 90 to 120 focused minutes on weekdays. Use one longer weekend session for revision and mock questions. Consistency matters more than occasional long study days. If you are new to US taxation, allocate extra time to Part 1 terminology and federal tax concepts. If you already support US tax returns, use diagnostic tests to identify gaps. Do not skip Part 3 because it appears more procedural. Its rules are essential to the EA role.
How should you use IRS study resources?
Use the official candidate bulletin as your syllabus map. Read the IRS publications, forms, and instructions relevant to each topic. The IRS also provides sample questions to help you understand the question style. Make a mistake log with three columns: topic, reason for error, and corrective rule. Review it weekly. This helps you distinguish knowledge gaps from careless reading or calculation mistakes.
Passing all three parts is not the final administrative step. You must apply for enrollment with the IRS. The application is submitted through Form 23, and the IRS conducts a suitability check. The IRS reviews tax compliance and criminal background information. Outstanding tax returns or unpaid tax liabilities can affect your application. You should resolve relevant compliance issues before applying.
The IRS currently lists a $140 enrollment application fee for successful examination candidates. Check the current Form 23 instructions before submission because administrative fees can change. After approval, you must maintain your EA status. The IRS generally requires 72 hours of continuing education during each three-year enrollment cycle. At least 16 hours must be completed each year, including two hours of ethics. You must also renew your PTIN annually.
Review the IRS guidance on applying for enrollment to practice before the IRS before submitting Form 23.
An EA credential can support careers connected with US taxation. Indian professionals may work with accounting firms, tax preparation providers, global capability centers, and businesses serving US clients. Possible work areas include individual tax return preparation, business tax support, tax research, IRS notice assistance, representation support, and tax compliance. Your actual responsibilities depend on your employer, experience, and authorisation.
The credential can be relevant if you want to move from domestic accounting into international tax work. It may also complement an Indian CA qualification or existing US tax experience. However, certification alone does not guarantee a job, salary, or client portfolio. Build practical skills alongside exam preparation. Learn common IRS forms, tax software workflows, documentation standards, and professional communication. If you want to represent taxpayers, understand the applicable rules and authorisation requirements.
Treating SEE and EA as interchangeable
Passing the examination and receiving EA enrollment are separate milestones. Plan for the Form 23 application and suitability review after completing all three parts.
Using outdated registration dates
Older articles may still mention September 2026 as the international start date. The IRS subsequently announced a delay. Check the official notice before making a payment or travel plan.
Assuming Prometric still administers the exam
PSI replaced Prometric for the SEE in 2026. Use the current PSI portal linked by the IRS. Avoid outdated vendor instructions.
Preparing only from Indian tax experience
Indian tax knowledge can help your learning approach, but it cannot replace US tax law. Study IRS forms, instructions, and the official exam outline.
Ignoring continuing education
EA status has ongoing requirements. Understand the renewal cycle and continuing education obligations before you begin the credential process.
A structured preparation plan can make the SEE syllabus easier to manage. Board360's Enrolled Agent program is designed for candidates building expertise in US taxation. You can explore the program to understand the learning support and preparation pathway.
Explore the Board360 Enrolled Agent program for details about the program and available learning support. Before committing to an exam date, verify the current international testing status directly with the IRS. You can begin building your tax foundation while waiting for the official scheduling update.