Question: How can I determine what the passing percentage is? Is it 60%, 70%, 80% or something different?
Answer: The short answer is that you cannot determine the passing percentage. Each candidate receives a different form of the exam with a different mix of questions. Therefore, scores are reported on a sliding scale.
Scaled scores are determined by calculating the number of questions answered correctly from the total number of questions in the examination and converting to a scale that ranges from 40 to 130. The IRS has set the scaled passing score at 105, which corresponds to a minimum level of knowledge deemed acceptable by those persons who will be practicing before the IRS.