SEE Part 1
IRS Special Enrollment Examination — Part 1: Individuals
SEE Part 1 covers the taxation of individuals: filing status, gross income, adjustments, itemized deductions, tax credits, alternative minimum tax, and tax computation. It is administered by Prometric on behalf of the IRS.
Study Materials in C3RT
SEE Part 1 Exam Overview
| Detail | Information |
|---|---|
| Full Name | IRS Special Enrollment Examination — Part 1: Individuals |
| Governing Body | IRS / Prometric |
| Number of Questions | 100 |
| Time Limit | 3.5 hours |
| Passing Score | 105 (scaled out of 130) |
| Exam Fee | $206 |
| Category | Finance & Accounting |
| C3RT App Available On | iPhone, iPad, and Mac |
| Official Source | IRS / Prometric official website ↗ |
SEE Part 1 Content Areas and Domains
| Domain / Content Area | Exam Weight |
|---|---|
| Preliminary Work and Taxpayer Data | 16% |
| Income and Assets | 21% |
| Deductions and Credits | 20% |
| Taxation | 14% |
| Advising the Individual Taxpayer | 11% |
| Specialized Returns for Individuals | 8% |
| Practices and Procedures | 10% |
Domain weights are approximate and based on the IRS / Prometric content outline. Always verify at the official source before your exam.
Topics Covered
- ✓ Filing status and exemptions
- ✓ Gross income
- ✓ Adjustments and deductions
- ✓ Tax credits
- ✓ Alternative minimum tax
- ✓ Tax computations
- ✓ Basis and capital gains
How C3RT Helps You Pass the SEE Part 1
Adaptive Practice
Questions adapt to your weak areas automatically so every study session on the SEE Part 1 is time well spent.
Diagnostic Mocks
Full-length mock exams timed to the real SEE Part 1 format with detailed score breakdowns by topic.
Mistake Bank
Every wrong answer is saved for targeted re-drill. The system resurfaces your mistakes until they stick.
Native on iOS & Mac
Built with SwiftUI, not a web wrapper. Instant load, offline support, hardware-speed rendering.
Sample SEE Part 1 Practice Questions
Q1.All of the following are true EXCEPT:
- Prescription medications are considered medical expenses.
- Over-the-counter medications are considered medical expenses if prescribed by a doctor.
- Therapy sessions with a licensed professional are considered medical expenses.
- Cosmetic surgery to improve appearance is considered a medical expense.Correct
Cosmetic surgery is not considered a medical expense unless it is medically necessary to correct an anomaly or defect resulting from birth, disease, or personal injury. Publication 502 does not include cosmetic surgery as a medical expense.
Q2.What is the consequence of not completing all items on the FBAR fully and accurately?
- The taxpayer may face civil penalties up to $10,000 per form.Correct
- The taxpayer may be required to file an amended return but no penalties apply.
- The taxpayer may receive a warning letter but no penalties will be assessed.
- There are no consequences as long as the majority of the form is completed accurately.
The consequence of not completing all items on the FBAR fully and accurately is that the taxpayer may face civil penalties up to $10,000 per form.
Q3.John Doe, age 45, filed his 2022 FBAR with the following information: Account A with $10,000, Account B with $5,000, and Account C with $2,000. The EA discovers that John has an additional Account D with $3,000 that was not reported. What should the EA advise John to do to ensure full and accurate reporting of all items on the FBAR?
- Report only Account D and attach an explanation for the delay in reporting.
- Report all accounts including A, B, C, and D, and attach an explanation for the delay in reporting.Correct
- Report only Accounts A and B, and exclude C and D as they were not significant.
- Report all accounts but exclude Account D as it was below the reporting threshold.
All items on the FBAR should be completed fully and accurately. Therefore, John should report all accounts, including the newly discovered Account D, and provide an explanation for the delay in reporting.
SEE Part 1 Frequently Asked Questions
What does SEE Part 1 stand for?
SEE Part 1 stands for IRS Special Enrollment Examination — Part 1: Individuals. It is administered by IRS / Prometric.
Who administers the SEE Part 1?
The IRS Special Enrollment Examination — Part 1: Individuals (SEE Part 1) is administered by IRS / Prometric. For official information, visit the IRS / Prometric website.
How many questions is the SEE Part 1?
The SEE Part 1 consists of 100 questions. Candidates are given 3.5 hours to complete the exam.
How many practice questions does C3RT have for the SEE Part 1?
The C3RT app includes 8,685 practice questions for the SEE Part 1, along with 690 flashcards, 1,126 concept reels, and 409 concept cards.
What is the passing score for the SEE Part 1?
The passing score for the SEE Part 1 is 105 (scaled out of 130), as set by IRS / Prometric. Scoring methodology and passing standards may be updated periodically. Always verify current requirements with the governing body.
How much does the SEE Part 1 exam cost?
The SEE Part 1 exam fee is $206. This fee is set by IRS / Prometric and may vary by testing centre, region, or membership status. Additional fees for registration or rescheduling may apply.
How long is the SEE Part 1 testing window?
The SEE testing window runs May 1 through February 28 each year. The exam is not available in March and April.
Can I take SEE parts in any order?
Yes. You may take the three SEE parts in any order and do not need to pass all three in the same testing year, though you must pass all three within a two-year window.
How hard is the SEE Part 1 exam?
The IRS Special Enrollment Examination Part 1 (Individuals) is moderately difficult. Pass rates typically hover around 70–80%. The content is detailed and involves applying tax law concepts rather than simple recall — candidates must understand nuanced income recognition, deduction rules, and filing requirements for individual taxpayers.
Who is eligible to take the SEE?
Any individual may take the SEE — there are no educational or experience prerequisites for sitting the exam. However, passing all three parts and obtaining the Enrolled Agent designation requires passing a tax compliance check (IRS suitability review). Preparers with a PTIN are the typical candidate pool.
How long should I study for SEE Part 1?
Most candidates study for 6–12 weeks for Part 1. Effective preparation uses an EA review course (such as Gleim, Surgent, or Fast Forward Academy) and focuses on the individual income tax topics: filing status, gross income, exclusions, adjustments to income, itemized deductions, tax credits, AMT, and basis calculations.
What does passing SEE Part 1 (and all three parts) allow me to do?
Enrolled Agents are the only federally authorized tax practitioners who can represent taxpayers before all levels of the IRS — including audits, collections, and appeals — regardless of which state they live in or which state the tax return was filed in. EAs are distinct from CPAs in that their expertise is exclusively tax-focused.
What is the SEE retake policy?
Candidates may retake a failed SEE part after a 24-hour waiting period. The maximum is four attempts per testing window per part. The testing window runs from May 1 through February 28 each year (closed in March/April for annual updates). Passed parts remain valid for two years while you complete the remaining parts.
How long is the EA credential valid?
EA status must be renewed every three years based on the last digit of the EA's Social Security Number. Renewal requires 72 hours of continuing education per three-year cycle, including 16 hours annually (with 2 hours of ethics each year).
How does SEE Part 1 compare to SEE Part 2?
Part 1 covers individual taxpayers — personal income, deductions, credits, and individual filing requirements. Part 2 covers business entities — partnerships, corporations, S corporations, trusts, and estates. Most candidates find Part 2 more challenging because of its breadth and the complexity of entity-level tax rules.
How is the SEE scored?
Each SEE part consists of 100 multiple-choice questions. The passing score is 105 on a 40–130 scaled score (not a raw percentage). The IRS uses scaling to account for variation in difficulty across exam forms. Scores are provided on-screen immediately after the exam.
C3RT is a native iOS and macOS exam preparation platform covering the IRS Special Enrollment Examination — Part 1: Individuals (SEE Part 1), a Finance & Accounting certification, administered by IRS / Prometric. C3RT is not affiliated with or endorsed by IRS / Prometric. Certification names and trademarks are the property of their respective organisations. For official exam registration, eligibility requirements, and content outlines, visit the IRS / Prometric official website ↗ .