How to Become an Enrolled Agent
The Enrolled Agent (EA) is a prestigious tax professional designation issued by the Internal Revenue Service (IRS) in the United States. It is ideal for individuals specializing in U.S. taxation. Enrolled Agents (EAs) are federally-authorized tax practitioners who have unlimited rights to represent taxpayers before the IRS. They are tax specialists who prepare taxes for individuals, businesses, and organizations and provide representation during audits, collections, and appeals.
How Do You Qualify for the EA Credential?
Enrolled Agents (EAs) are not subject to formal education requirements; however, a thorough understanding of tax laws and regulations is essential to successfully pass the Special Enrollment Examination (SEE). This knowledge can be acquired through self-directed study or by enrolling in an accounting certificate program.
Pursuing a bachelor’s degree in accounting can provide a strong foundation for preparing for the SEE while also enhancing your employability. For those aspiring to senior or leadership roles, earning a master’s degree in accounting or a related field can offer a competitive edge and open doors to advanced career opportunities.
Qualifying for the EA credential requires four steps:
- Obtain a preparer tax identification number (PTIN): Open an account on the IRS Tax Professional PTIN System, submit your personal information, and pay the $35.95 application fee to receive your PTIN.
- Pass the Special Enrolment Examination (SEE): Within three years, complete the three-part EA exam called the Prometric SEE with a passing score. Scheduling exam fee $ 203.
- Apply for enrolment: Once you pass the SEE, pay $67 enrolment fee to Pay.gov.
- Pass a suitability check: The suitability check examines your personal tax compliance and criminal background.
What Does the Special Enrolment Exam Cover?
The SEE, which is the EA exam, contains three parts, each with 100 multiple-choice questions and a 3.5-hour time limit. You can complete the three parts in any order as long as you finish the entire exam within three years.
| Section | Content Covered |
| Individuals | Preliminary work and taxpayer data (14 questions) |
| Income and assets (17 questions) | |
| Deductions and credits (17 questions) | |
| Taxation (15 questions) | |
| Advising taxpayers (11 questions) | |
| Specialized returns (12 questions) | |
| Businesses | Business entities and considerations (30 questions) |
| Business tax preparation (37 questions) | |
| Specialized returns and taxpayers (18 questions) | |
| Representation, Practices, and Procedures | Practices and procedures (26 questions) |
| Representation before the IRS (25 questions) | |
| Specific areas of representation (20 questions) | |
| Filing process (14 questions) |
Scoring the Exam
Each section of the exam features 100 questions, with 85 questions scored and 15 questions used for experimental purposes. Scores are scaled between 40-130, with 105 being the cut off for a passing grade. If you fail, your score report will include your grade and diagnostic information to help you improve. If you pass, you will not receive your exact score.
Once you pass a section, you can schedule the next section right away. If you fail a section, however, you need to wait at least 24 hours to reschedule or schedule another section.
How Do You Register for the EA License Exam?
To register for your EA exam, you need to create a Parametric account. To set up your user account, you need to provide some personal information, government identification, and your PTIN — which requires a Social Security number (SSN).
Once you register, you can schedule your exam up to six months in advance and choose from a Prometric national or international testing location.
You can attempt each examination part up to four times during the test window (currently May 1, 2024 to February 28, 2025). If you do not pass a section after four attempts, you must wait until the next window to try again.
Why Choose Task Academy for your EA training ?
Task Academy is a valuable resource for individuals preparing to become an Enrolled Agent (EA). Here’s how it can support your journey:
- Comprehensive Study Materials : Task Academy offers structured and detailed study materials tailored to the Special Enrolment Examination (SEE). These materials cover all three parts:
Individuals (taxation and tax preparation for individuals)
Businesses (corporations, partnerships, sole proprietorships)
Representation, Practices, and Procedures (representation rights and ethics) - Expert-Led Training: Classes are conducted by experienced tax professionals who understand IRS requirements and exam intricacies. Faculty members provide practical insights into real-world tax scenarios, enhancing conceptual understanding.
- Interactive Learning Experience: Live Classes: Engage with instructors in real time for queries and concept clarity.
Recorded Sessions: Access lessons at your convenience, allowing flexibility for working professionals.
Practice Quizzes: Test your knowledge with chapter-end quizzes and full-length mock exams. - Mock Exams and Exam Strategies: Simulated practice exams help familiarize students with the SEE’s format and time constraints. Guidance on exam-taking strategies ensures that candidates can approach the SEE with confidence.
By enrolling with Task Academy, candidates gain the tools, knowledge, and confidence needed to excel as Enrolled Agents and advance their careers in tax and representation.