There are no education or experience requirements you need to meet in order to take the EA exam. You should be able to pass all three parts within one year, but you have two years to pass if needed. The IRS extended this period Opens in new window to three how many enrolled agents are there years to provide added flexibility during the COVID-19 pandemic. These increased representation rights mean EAs are able to better serve all of their clients. The EA also greatly expands the number of services a tax preparer can offer to potential clients.

Definition and Example of an Enrolled Agent

The NAEA is the nation’s leading community for tax practitioners – from aspiring enrolled agents to experts with decades of experience. We are advancing the professional tax practice through leadership, management, community, and ethics. An Enrolled Agent is authorized by the U.S. federal government to represent taxpayers before the IRS.

Are there really that many tax changes each year that might affect me?

Reputable preparers will ask to see receipts and will ask multiple questions to determine whether expenses, deductions, and other items qualify. By doing so, they are trying to help their clients avoid penalties, interest, or additional taxes that could result from an IRS examination. They are authorized to counsel, represent, and prepare tax returns for individuals, estates, corporations, trusts, and entities with tax-reporting requirements.

• Enrolled agents are authorized by the IRS to represent taxpayers before the IRS; every enrolled agent has passed testing on representation.
• However, no matter who you hire, there are certain things to keep in mind.
• While the IRS requires all preparers to obtain and maintain a valid Preparer Tax Identification Number (PTIN), enrolled agents have gone beyond basic requirements and have demonstrated their expertise through testing.
• Please allow 60 days for processing ( days if you are a former IRS employee).
• In addition, they cannot display their credentials when representing clients and advertising their services.

Ongoing Requirements for EAs

A panel of subject matter experts composed of Enrolled Agents and IRS representatives established a passing score for a candidate who meets the minimum qualifications to be an Enrolled Agent. When studying for the examination, you may wish to refer to the Internal Revenue Code, Treasury Department Circular 230, IRS publications, and IRS tax forms and their accompanying instructions. Circular 230, current and prior year versions of IRS publications, forms and instructions are accessible online at IRS.gov.

How many questions are on each part of the examination? (reviewed Oct. 19,

Test-takers who fail the exam must pay the same fee to retake the test. To maximize the value of their investment, candidates should wait to register until they are fully prepared to take the exam. The EA licensing examination contains three parts, each consisting of 100 multiple-choice questions. Of those 100 questions, 85 questions count toward the test-taker’s score.

• Your first and last name must exactly match the first and last name you used to schedule the examination.
• EAs are federally authorized to represent taxpayers before the IRS and, like CPAs and attorneys, have unlimited representation rights.
• If you fail an exam part, you must allow 24 hours before scheduling another appointment for that same part.
• EAs can handle virtually any situation that may arise in the case of a taxpayer.
• Candidates with a scaled score of 45 are far from being successful.
• Candidates who pass the exam must pay a $67 enrollment fee when they apply to practice before the IRS.

How many times within a testing window can you take each part? (reviewed Oct. 19,

If you are wearing eyeglasses you will be required to remove them for visual inspection to ensure they don’t contain a recording device. Large jewelry items must be stored in your locker due to concerns over concealed recording devices. Water in a clear or transparent container with a lid or cap must have all labels removed, and the container will be inspected for notes or other prohibited test aids.

How much are you saving for retirement each month?

Our mission is to empower readers with the most factual and reliable financial information possible to help them make informed decisions for their individual needs. On the other hand, CPA https://www.bookstime.com/ examinations have four parts, and each part costs $208.40. Apply for enrollment and pay the enrollment fee through Pay.gov Form 23 or download the Application for Enrollment Form 23.

• Check the SEE candidate information bulletin, answer sample exam questions, and use other references for the test preparation.
• There is a $259 fee per part paid at the time of appointment scheduling.
• Apply for the Special Enrollment Examination (SEE), administered by a third-party contractor.
• Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights.
• We’ve outlined everything you need to know about the EA exam, also called the Special Enrollment Exam (SEE) to help you prepare to pass.
• Finance Strategists has an advertising relationship with some of the companies included on this website.

The enrolled agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Enrolled agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS. By definition, an enrolled agent (EA) is a tax professional who has achieved the highest credential the Internal Revenue Service offers. EAs are federally authorized to represent taxpayers before the IRS and, like CPAs and attorneys, have unlimited representation rights. This means EAs can represent any taxpayer, whether they prepare returns for them or not.

Maintain Your Enrolled Agent Status

The IRS sets a scaled passing score at 105 out of the available 130 points. The IRS does not require any specific educational background to become an enrolled agent. Applicants have to pass each section of the three-part exam and undergo a background check. The EA credential can verify your credibility, open doors to new careers, and attract work opportunities.

• They are authorized to counsel, represent, and prepare tax returns for individuals, estates, corporations, trusts, and entities with tax-reporting requirements.
• Enrolled Agents (EA) are tax professionals licensed by the federal government and can represent taxpayers in front of the Internal Revenue Service (IRS).
• The EA designation can be revoked for malpractice by the IRS Office of Professional Responsibility.
• EA candidates who do not pass part of the exam may retake that section up to four times within the testing window.
• These increased representation rights mean EAs are able to better serve all of their clients.

How much does it cost to take the Special Enrollment Examination? (updated March 1,

Members of NAEA belong to a strong network of experienced , well-trained tax professionals who effectively represent their clients and work to make the tax code fair and reasonablyenforced. An enrolled agent is a federally licensed tax practitioner who has unlimited rights to represent taxpayers before the IRS for any issues relating to collections, audits, or tax appeals. The principal concern of the National Association of Enrolled Agents and its members is honest, intelligent and ethical representation of the financial position of taxpayers before governmental agencies. Members of NAEA must fulfill continuing professional education requirements that exceed the IRS’ required minimum.