Study plans

CONTENT STANDARDS

Know what you are studying.

Exam information checked September 10, 2026. New course materials are editorial drafts available as focused study supplements. A complete AI-assisted source review is finished; independent professional review is still pending.

Focused review supplements

The Sprints and mini-courses assume prior study and cover selected topics. They do not cover every item in the official exam outline. Our mock exams have not been calibrated to match the exam’s topic weighting or difficulty, and their scores do not establish readiness to pass.

The applicable exam cycle

The 2026–2027 exam uses tax law through December 31, 2025. Unless a question says otherwise, “current year” means 2025. We identify the exam cycle and tax year on each new course.

Exam scoring

The IRS describes a 200–800 scaled-score range with a passing score of 500. Each part has 100 questions, including 85 scored and 15 unscored questions, and 3.5 hours of examination time. A raw practice percentage cannot be converted directly to that scaled score.

Any 70% benchmark on our practice pages is an internal practice target. It is not the IRS passing threshold and does not predict an exam result.

Scheduling

PSI administers the examination. The domestic 2026 testing window runs July 1, 2026 through February 28, 2027. International testing is currently delayed; check the official page before scheduling.

Read the current IRS examination FAQ →

Our review process

  1. Write original lessons and practice scenarios with explicit assumptions.
  2. Link answer explanations to IRS publications, forms, instructions or regulations.
  3. Check calculations, answer choices, explanations and exam-cycle applicability.
  4. Clearly disclose the review status. Independent review by a qualified tax professional is pending; the completed AI-assisted review does not provide professional certification.
  5. Record corrections and update affected material.

The existing free question bank has not yet received a complete 2025-law audit. Check source references when a question involves year-specific amounts.

Report a correction

Send the course, question ID and source that supports the correction to info@ecuapass.com. Do not include client information.

What our materials represent

Questions are original practice material, not actual or recalled SEE questions. PassTheEA is not affiliated with or endorsed by the IRS or PSI. Course access does not include continuing education credit.