An Enrolled Agent is a person who has demonstrated their competency as a tax professional by taking and passing a written Enrolled Agent exam. Enrolled Agents can represent taxpayers before the Internal Revenue Service for all tax matters at all administrative levels, unlike other tax preparers who are restricted to certain administrative levels.
Many tax professionals feel it is necessary to become an IRS Enrolled Agent because it allows them to offer their clients full comprehensive tax services that regular tax preparers cannot. Things to keep in mind if you wish to become an Enrolled Agent:
1. Enrolled Agents must pass a comprehensive written examination and pass a background check administered by the IRS.
2. Enrolled Agents need 72 hours of continuing professional education every three years to maintain their Enrolled Agent status.
3. Enrolled Agents are bound by the ethical standards set forth in the Department of Treasury’s Circular 230.
Action Steps
The best contacts and resources to help you get it done
Register to take the EA exam
Apply to take the Special Enrollment Examination (SEE) and schedule a test date. You may not have to take the SEE if you already have past service and technical experience with the IRS that qualifies you for enrollment.
I recommend: The SEE is administered by
Prometric so you must sign up and schedule the EA exam with them. Go to the
IRS Enrolled Agent website to determine if you have the experience that allows you to skip taking the SEE.
Purchase Enrolled Agent exam software
After registering for the EA exam, you'll need to buy some Enrolled Agent software or sign up for Enrolled Agent courses. The IRS has some helpful study guides on its website.
I recommend: Enrolled Agent training is available from
ExamMatrix and
WiseGuides.
Gleim Enrolled Agent software lets you track your progress as you take each section of the exam. The software is comprehensive and lets you see where you need to improve to prepare for the EA exam. Download the SEE study kit from the
IRS.
Apply for enrollment as an Enrolled Agent
Once you have successfully achieved a passing score on all three sections of your EA exam, you must fill out IRS Form 23 as your application to become an Enrolled Agent. Your tax records will be examined as part of your background check. Failure to file your taxes or to pay taxes will result in a denial of your application to become an Enrolled Agent.
I recommend: Form 23 is the application for enrollment that can be found on the IRS website. Join the
National Association of Enrolled Agents (NAEA) to network with and learn from other tax professionals.
Tips & Tactics
Helpful advice for making the most of this Guide
- You must renew your Enrolled Agent license every three years or you will lose your privilege of being an IRS Enrolled Agent.
The official source of Enrolled Agent Exam Software is
the Enrolled Agent Exam Software page at Business.com
Related Resources from Business.com
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