SEE Part 1 · 20%
Deductions and Credits
Deductions and Credits is 20% of the IRS Special Enrollment Examination — Part 1: Individuals (SEE Part 1), administered by IRS / Prometric. It falls under the Finance & Accounting category.
Domain Details
| Detail | Information |
|---|---|
| Domain | Deductions and Credits |
| Exam | IRS Special Enrollment Examination — Part 1: Individuals (SEE Part 1) |
| Domain Weight | 20% |
| Governing Body | IRS / Prometric |
| Available in App | SEE Enrolled Agent Prep 2026 |
| Official Source | IRS / Prometric official website ↗ |
SEE Part 1 Deductions and Credits: FAQ
How much of the SEE Part 1 covers Deductions and Credits?
Deductions and Credits accounts for 20% of the SEE Part 1, which has 100 questions total. IRS / Prometric publishes the official exam content outline with the most current weighting. The C3RT app covers all 7 SEE Part 1 content areas.
What is the SEE Part 1 exam format and how does Deductions and Credits fit in?
The SEE Part 1 has 7 content areas across 100 questions in 3.5 hours, with a passing score of 105 (scaled out of 130). Deductions and Credits is content area 3 of 7 and carries 20% of the total exam weight. The other content areas are Preliminary Work and Taxpayer Data, Income and Assets, Taxation, Advising the Individual Taxpayer, Specialized Returns for Individuals, Practices and Procedures.
How do I study for the Deductions and Credits section of the SEE Part 1?
Targeted practice by content area is the most effective approach. The C3RT SEE Enrolled Agent Prep 2026 app for iOS and Mac tags every practice question by content area, so you can isolate Deductions and Credits questions, track your accuracy, and focus study time on your weak spots. Combine focused practice sets with full-length timed mock exams as your test date approaches.
How many questions are on the SEE Part 1 and what is the passing score?
The SEE Part 1 consists of 100 questions in 3.5 hours, with a passing score of 105 (scaled out of 130). It is administered by IRS / Prometric and the exam fee is $206. The C3RT app includes full-length practice exams that mirror the real format across all 7 content areas.
Where can I find official IRS / Prometric resources for Deductions and Credits?
The official source for SEE Part 1 content outlines and study resources is the IRS / Prometric website. The exam blueprint, which details all content areas including Deductions and Credits, is published there. C3RT is not affiliated with IRS / Prometric. It is a third-party practice platform that supplements official materials with 100+ practice questions, flashcards, and study tools across all 7 content areas.
Deductions and Credits is a content area on the IRS Special Enrollment Examination — Part 1: Individuals (SEE Part 1), a Finance & Accounting exam administered by IRS / Prometric. C3RT is not affiliated with IRS / Prometric. Certification names and trademarks are the property of their respective organisations. Official exam information is available at the IRS / Prometric website.