EXAM PROCESS
This page separates durable study guidance from details that can change. Use the workflow here, but verify live administrative facts with Internal Revenue Service before acting.
Use the IRS pathway and current Candidate Bulletin; the PTIN is part of the exam pathway.
Parts may be taken in any order. Build a schedule around your background and the three-year carryover rule.
For the 2026 cycle, IRS states that exam references are through December 31, 2025 and generally relate to calendar year 2025.
The 2026 domestic window and international availability changed; check IRS and PSI before making plans.
Passing all parts is followed by the enrollment application and suitability review; passing is not itself enrollment.
Education, experience, age, jurisdiction, application and authorization rules.
Testing windows, vendors, locations, remote delivery, deadlines and rescheduling.
Fees, refunds, acceptable identification and accommodation procedures.
Exam code, effective date, tax or law cutoff, test plan and retired materials.
Use these sources for the original instructions and latest notices. Credential Atlas intentionally does not imitate an application or scheduling flow.