Expanded special enrollment exam (SEE) extension guidance
The three-year extension for passing the special enrollment exam (SEE) now applies to parts passed on or after June 1, 2020 as well as parts not expired as of February 29, 2020.
Earlier this year the IRS announced that the carryover period for passing the special enrollment exam (SEE) is extended from two years to three years for any parts that had not expired as of February 29, 2020. The IRS has posted an update to Enrolled Agent News expanding the three-year window to any exam parts passed on June 1, 2020 and later. (June 1 is the date testing resumed after all testing centers in the U.S. and Canada were closed in early May.)
The newsletter also provides two examples explaining how the three-year extension works.
- A SEE candidate passes Part 1 on November 15, 2019 and Part 2 on February 15, 2020. The candidate has until November 15, 2022 to pass Part 3. Otherwise, the candidate loses credit for Part 1. If this happens, the candidate has until February 15, 2023 to pass Part 1 and Part 3 or will lose credit for Part 2.
- Another SEE candidate passed Part 1 on June 1, 2020 and Part 2 on September 1, 2020. The candidate has until June 1, 2023 to pass Part 3. Otherwise, the candidate loses credit for Part 1. If this happens, the candidate has until September 1, 2023 to pass all other parts of the examination or will lose credit for Part 2.
In other words, all three parts must be passed within a three-year window. If not, credit for the oldest part is lost after three years and a new three-year time frame starts rolling with the next oldest part. See Prometric’s COVID-19 updates for the latest information about testing procedures during the pandemic.