Enrolled Agent(EA)
An Enrolled Agent (EA) is a tax professional authorized by the United States federal government to represent taxpayers before the Internal Revenue Service (IRS). EAs specialize exclusively in taxation and have a unique expertise in tax law, which allows them to provide tax-related services to individuals and businesses. EAs are authorized to represent taxpayers in all matters before the IRS including audits, collections, and appeals. They work with individuals, small businesses, corporations, partnerships, estates, and trusts, and are bound by ethical standards that require them to maintain their license through continuing education.
Who is EA For?
The EA credential is ideal for individuals with a strong interest in tax law and who want to develop a career in IRS representation, tax consulting, tax return preparation, as well as other tax-related services.
EA Exam Eligibility
To become an EA, candidates are required to obtain a Preparer Tax Identification Number (PTIN) from the IRS. One unique aspect of becoming an EA is that there are no specific education or experience requirements. Candidates must pass all three parts of the SEE (Special Enrollment Examination), also known as the EA exam.
EA Exam Format and Study Time
The EA exams are available in Prometric Testing Centers. There are three parts, each consisting of 100 multiple-choice questions in a 3.5-hour testing time. Study time is about 100 hours for part 1, 100 hours for part 2, and 80 hours for part 3.
Exam Windows
The exam testing cycle runs from May 1 through the end of February of the following year. There is no testing in March and April.
Registration and Fees
There are three components to the cost:
- PTIN- $19.75
- EA Exam Registration- $259 per Part
- Enrollment Fee: $140
Paid to the IRS and subjected to change by the IRS.
Topics Covered On the Exams
Part1
Part2
Part3
