An Enrolled Agent has earned the right to represent taxpayers before the Internal Revenue Service worldwide. Enrolled agents, like attorneys and certified public accountants (CPAs), may represent all taxpayers from individuals with simple tax returns to Fortune 100 tax returns. Enrolled Agents face no restrictions on the types of tax matters they can handle, and the IRS offices before which they can practice.
Enrolled Agents are licensed by the Department of Treasury, and can represent taxpayers throughout the United States and overseas, wherever IRS has an outpost. Most state and local governments recognize the Enrolled Agent designation and grant representation powers to Enrolled Agents. Enrolled Agents may practice in any state without re-certifying, making this the most portable of all the tax licenses governed by IRS Circular 230.
Required Curriculum
Candidates who wish to become an Enrolled Agent must meet the following qualifying criteria:
Apply for enrollment using IRS Form 2587
Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or Enrolled Agent from practice before the IRS.
Follow one of these two tracks:
Online Examination Candidates must achieve passing scores on each of a three-part online Special Enrollment Examination (SEE). Candidates can apply to take the SEE by submission of Form 2587, found on Prometric’s website.
IRS Experience Candidates can become an enrolled agent by virtue of past service and technical experience working for the Internal Revenue Service in certain jobs or positions. Generally, there is a five-year experience requirement in positions that require certain levels of technical experience specified in Circular 230.
Prerequisites
To become an Enrolled Agent, there are no minimum age, education, citizenship or residency requirements. Candidates do, however, need to know enough about the Internal Revenue Code, regulations, and laws to pass the IRS Special Enrollment Examination.
Candidates must have a Professional Taxpayer Identification Number (PTIN); to get a PTIN, file IRS Form W-7P (there are exceptions for non-residents of the United States who wish to sit for the Special Enrollment Examination).
Once you have received your PTIN, you can register at the Prometric website to pursue the certification (there are exceptions for non-residents of the United States who wish to sit for the Special Enrollment Examination).
A candidate is not required to register with Prometric prior to scheduling your training through CPATrainingCenter.
About The Special Enrollment Exam (SEE)
3 Parts
– Each part of the SEE contains 100 questions. A student is not required to take all three parts in one sitting:
Part 1 – Individuals
Part 2 – Businesses
Part 3 – Representation, Practice and Procedures
Exam Window – 10-month testing window.
Exam Facility – The exam is now offered globally, wherever Prometric has a facility (800-306-3926). Candidates will take the examination at a computer terminal.
Exam Fee – $97 per part ($291 total)
Rescheduling Fee – There is a $35 fee to reschedule 5-29 days before exam; the full price if 5 days before exam.
Re-testing Opportunity – A student who does not pass any part of the exam may re-take that part up to four (4) times during the testing window.
Carryover Policy – Candidates who pass a part of the examination under the new format can carryover passing scores up to two years from the date the candidate took the examination.
More Info – For the IRS and Prometric Bulletin about registration and exam information – click here.Ongoing CPE/Responsibilities
Enrolled Agents renew on a staggered schedule, based on the last digit of the Enrolled Agent’s social security number. To be eligible for renewal for the enrollment cycle, Enrolled Agents must complete 72 CPE credit hours for the three year cycle, with a minimum of 16 CPE per year. Two CPE credit hours per year must be in Ethics.
Note: If you join a professional organization, like the National Association of Enrolled Agents (NAEA) or Nationals Association of Tax Professionals (NATP), you may be required to complete 30 CPE credit hours per year.
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