EAs were established by the Department of Treasury/IRS on July 7, 1887. EAs must complete a rigorous background check and a difficult 3-part exam (IRS Special Enrollment Examination) that tests your ability to prepare federal income tax returns and the ability to represent taxpayers before proceedings of Internal Revenue Service (IRS). 100% of the testing process to become an Enrolled Agent is based on tax knowledge. The IRS Special Enrollment Examination is administered by the IRS and EAs are federally licensed tax practitioners. EA’s can represent all taxpayers, regardless of their location.
EAs are America’s Tax Experts. EAs are the only federally licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS. Enrolled Agents advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entity with tax-reporting requirements. EAs expertise, in the continually changing field of taxation, enables them to effectively represent taxpayers at all administrative levels within the IRS.
Enrolled agent status is the highest credential awarded by the IRS. The EA credential is recognized across all 50 U.S. states.
IRS Enrolled Agents are required to understand not only the complexity of today’s tax code and how it applies to their clients, but also how constantIn addition to stringent testing to initially qualify (including a rigorous background check), IRS Enrolled Agents are mandated to undergo extensiveIRS Enrolled Agents are required to abide by the provisions and ethical standards of the Department of Treasury’s Circular 230.With an IRS Enrolled Agent, Clients have a limited privilege under the law and can have confidentiality for certain conditions, such as audits and An IRS Enrolled Agent passes a three-part test called the Special Enrollment Examination, which focuses on tax laws and issues. An EA doesn’t necessarily have an accounting background and may simply focus on tax preparation. Some IRS EAs will also develop a legal specialty, which comes in handy when navigating complicated tax laws.
The candidate must prove his/her competency for tax-related matter. There are two ways to become EA:
To become an EA, an applicant must obtain a PTIN and achieve passing scores on all three parts of the Special Enrollment Examination ( Individuals, Businesses and Representation, Practices and Procedures), which covers many aspects of the Internal Revenue Code.
The different parts of the exam can be taken in any order. The only requirement is that applicant must pass all three sections in order to earn the EA certification. Prometric, the company selected by IRS to administer the SEE, maintains a website where candidates can learn more about the SEE and register for the test.
Applicant must have worked at the IRS for five consecutive years in a position which regularly engaged in applying and interpreting the provisions of the Internal Revenue Code and the regulations relating to income, estate, gift, employment, or excise taxes.
| SSN ends in. | Renewal Cycle | Renewal Application Period | Renewal Cycle Expiration |
|---|---|---|---|
| 0, 1, 2, 3 | 2019-2022 | November 1, 2021 through January 31, 2022 | March 31, 2022 |
| 4, 5, 6 | 2020-2023 | November 1, 2022 through January 31, 2023 | March 31, 2023 |
| 7, 8, 9 or No SSN | 2018-2021 | November 1, 2020 through January 31, 2021 | March 31, 2021 |
There is a $182 fee per part paid at the time of appointment scheduling. The test fee is non-refundable and non-transferable.
You should consider becoming an enrolled agent for several reasons.
There is a growing need for representation. In recent years, an increase in IRS enforcement has resulted in the need for more taxpayer assistance.You will have unlimited earning potential. You don’t need to be hired by a firm to serve in this capacity; you can start your own business and take on as This is a recession-proof career. People will always have to pay taxes and will always need help.