Scoring
How scaling works
The IRS says a panel of enrolled agents and IRS representatives set the passing standard for a minimally qualified EA. Your number correct is converted to the 200-800 scale so that different exam forms are comparable. The IRS does not publish a percentage-correct equivalent, and the 15 unscored questions do not count.
If you fail, you see your scaled score (the IRS gives 495 as “very close” and 245 as “far”) plus diagnostic information by area.
Old scale: Prometric-era guides describe a 40-130 scale with 105 to pass. That is not the current scale.
Check your level: 10 Part 2 questions
EA Part 2 (Businesses) practice questions
All 3 parts, 900 questions, $149 once
Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.
Frequently asked questions
What percentage do you need to pass the EA exam?
The IRS does not publish one. It reports a scaled score, and 500 passes. Practice-test scores of 70-75% on new questions across all domains are a sensible readiness bar.
Do passing candidates get a score?
No, only a pass designation.
Sources
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)