The fees
Exam fee
$317 per part
Federal Register doc. 2026-07681
All 3 parts
$951
first-attempt passes
Form 23 enrollment
$140
after passing
Late reschedule
Full $317 again
<48 hours before
No-show / 30+ min late
Fee forfeited
IRS EA FAQ
Our prep
$149 once
all 3 parts
Total cost scenarios
| Scenario | Exam fees | Form 23 | Prep | Total |
|---|---|---|---|---|
| Pass all 3 first try, EnrolledAgentKit | $951 | $140 | $149 | $1,240 |
| Pass all 3 first try, a $699 course | $951 | $140 | $699 | $1,790 |
| One retake, EnrolledAgentKit | $1,268 | $140 | $149 | $1,557 |
| One retake, a $699 course | $1,268 | $140 | $699 | $2,107 |
Rescheduling and cancellation rules
Reschedule or cancel at least 48 hours before your appointment for free. Inside 48 hours you pay another full exam fee. Missing the appointment or arriving 30 or more minutes late forfeits the fee. Fees are non-refundable and non-transferable.
Cut the biggest variable cost: prep
Review courses run $299-$799+. EnrolledAgentKit is $149 once for all three parts.
Frequently asked questions
Is the EA exam fee refundable?
No. The $317 fee is non-refundable and non-transferable.
How is the EA exam fee paid?
By MasterCard, Visa or American Express when you schedule with PSI.
Why did the fee change?
The IRS sets the SEE user fee by regulation; the current $317 fee was published in the Federal Register on April 20, 2026 (doc. 2026-07681).
Sources
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- Federal Register - Special Enrollment Examination user fee ($317), doc. 2026-07681 (Apr 20, 2026) (accessed 2026-09-23)
- IRS - Applying for enrollment to practice before the IRS (Form 23) (accessed 2026-09-23)