The government shutdown has delayed the annual revision of the Special Enrollment Examination. The examination administered starting on May 1, 2019 has not yet been updated and reflects tax law for the calendar year 2017. A revised examination will be released on July 1, 2019 and will be based on tax law for the calendar year 2018.
SEE Revised Test Beginning July 1
To ensure that the SEE accurately incorporates the changes resulting from the Tax Cuts and Jobs Act and continues to reflect the skills and knowledge necessary to be an enrolled agent, the IRS commissioned a review and update of the SEE test specifications. Enrolled agents from the private sector and subject matter experts from the IRS participated in updating the test content. As a result, there were changes to the test specifications affecting test content topics for the SEE to be administered beginning July 1, 2019.
For examinations delivered through June 30, 2019:
For examinations beginning July 1, 2019: