Your Pathway to Becoming an Enrolled Agent
What Is an EA?
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.
Enrolled agents, like attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.
2. How do you become an enrolled agent?
1. Obtain a Preparer Tax Identification Number (PTIN) at www.irs.gov/ptin
2. Pass the Special Enrollment Examination (SEE)
3. Apply for enrollment and pay $140 fee online at www.pay.gov within one year of passing the SEE
4. Pass a tax compliance and background check
5. Upon receipt of an enrollment card, update your credentials at www.irs.gov/ptin
How do I Prepare for the Special Enrollment Examination
• The SEE is a three-part exam administered for the IRS by Prometric, LLC. The exam parts are: Part 1 Individuals; Part 2 Businesses; and Part 3 Representation, Practices and Procedures.
• Each exam contains 100 multiple-choice questions and is timed at 3.5 hours.
• The exam is offered May through February. You may take each part of the examination at your convenience and in any order. You may take examination parts up to four times each during each test window.
• Passing scores are valid for two* years. You must pass all three exam parts within two* years
Take the first step toward your new career.