Becoming an Enrolled Agent

Enrolled agents have demonstrated competence in tax matters, allowing them to represent taxpayers before the Internal Revenue Service. Earning the EA license proves dedication and a commitment to providing the most knowledgeable service possible for his/her clients. It is not an easy test; it requires preparation and diligence, as any licensing process should. With hard work and a little support, however, you, too, can earn this prestigious license.

For exams taken between May 1, 2019 – June 30, 2019, all references on the examination are to the Internal Revenue Code, forms and publications, as amended through December 31, 2017. Also, unless otherwise stated, all questions relate to the calendar year 2017. Questions that contain the term ‘current year’ refer to the calendar year 2017. In answering questions, candidates should not take into account any changes as a result of the Tax Cuts and Jobs Act of 2017.

For exams taken between July 1, 2019 – February 29, 2020, all references on the examination are to the Internal Revenue Code, forms and publications, as amended through December 31, 2018. Also, unless otherwise stated, all questions relate to the calendar year 2018. Questions that contain the term ‘current year’ refer to the calendar year 2018. In answering questions, candidates should not take into account any legislation or court decisions in effect after December 31, 2018.

 

TWO WAYS TO EARN YOUR LICENSE

Earning the enrolled agent credential places you squarely among an elite group of tax professionals.
Reach for a higher level of professionalism, become an enrolled agent.
-Carol A. Campbell, Director, IRS Return Preparer Office

Two ways to earn your enrolled agent license are outlined in Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The IRS website also provides information on the enrollment process. Prometric administers the exam process for IRS. The two tracks are:

  • Online examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking a online examination administered by Prometric. This track requires that applicants must:
    • Obtain a Personal Tax Identification Number (PTIN).
    • Apply to take the Special Enrollment Examination (SEE).
    • Achieve passing scores on all parts of the SEE.
    • Apply for enrollment on Form 23.
    • Undergo a background check prior to enrollment, which includes a review of the applicant’s tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment.

 

  • IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that applicants must:
    • Possess the years of past service and technical experience specified in Circular 230.
    • Apply for enrollment Form 23.
    • Undergo a background check prior to enrollment, which includes a review of the applicants’ tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment.

 

NAEA, the only organization which represents enrolled agents solely, wants to help you achieve your goals.

Please visit https://www.naea.org/educating-america/become-enrolled-agent for more information, or please contact MerydithWong, EA, NTPI Fellow | 702.437.1052 | shirleycallahanea@yahoo.com