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Become an Enrolled Agent!

An Enrolled Agent is a person who has earned the privilege of representing taxpayers before any office of the Internal Revenue Service.

  • Education and Experience
  • Examination Requirement

Education and Experience

An Enrolled Agent (EA) does not need a college degree or industry experience. To become an Enrolled Agent you must demonstrate special competence in tax matters by passing all three parts of the IRS Special Enrollment Examination as well as a suitability check.

Examination Requirement

The Enrolled Agent examination consists of 3 separate exams:

  • Part 1 – Individuals
  • Part 2 – Businesses
  • Part 3 – Representation, Practices and Procedures
"An investment in knowledge pays the best interest." — Benjamin Franklin

About the EA Exam

The EA Exam, officially known as the Special Enrollment Examination (SEE), is a three-part exam administered by Prometric on behalf of the Internal Revenue Service. Each part is taken as a separate 100 question EA exam and you will have 3.5 hours to answer all questions for that part.

Part 1

Individuals


Duration

3.5 hours

Question Count on the Exam

100 Multiple Choice Questions

View exam sections

Sections

  • Section 1: Preliminary Work and Taxpayer Data (15 questions)
  • Section 2: Income and Assets (25 questions)
  • Section 3: Deductions and Credits (25 questions)
  • Section 4: Taxation and Advice (20 questions)
  • Section 5: Specialized Returns for Individuals (15 questions)

View exam information

Part 2

Businesses


Duration

3.5 hours

Question Count on the Exam

100 Multiple Choice Questions

View exam sections

Sections

  • Section 1: Business Entities (45 questions)
  • Section 2: Business Financial Information (40 questions)
  • Section 3: Specialized returns and taxpayers (15 questions)

View exam information

Part 3

Representation, Practices & Procedures


Duration

3.5 hours

Question Count on the Exam

100 Multiple Choice Questions

View exam sections

Sections

  • Section 1: Practices and Procedures (35 questions)
  • Section 2: Representation before the IRS (30 questions)
  • Section 3: Specific Types of Representation (30 questions)

View exam information

Frequently Asked Questions

Where can I take the IRS Enrolled Agent exam?

The exams are offered in a computer-based format at authorized Prometric test centers in the United States and certain designated international locations. To locate a testing center near you, visit the Prometric website.

Who authorizes the Enrolled Agent’s right to practice?

An Enrolled Agent is a federally authorized practioner, granted the right to practice directly from the US Department of the Treasury.

When can I take the Enrolled Agent exams?

A new EA examination period commences each year on May 1 and continues through February 28 of the following year. No testing occurs during March or April.

Do I need a PTIN to register for the Enrolled Agent exam?

Yes. You will need a PTIN to register for the exam. The IRS Tax Professional PTIN Sign-up System is available at www.irs.gov/ptin. The current IRS PTIN renewal fee is $63.00. The new PTIN application fee is $64.25.

How do I register to take the Enrolled Agent exam?

Once you have your PTIN, you may register online at www.prometric.com.

Do I have to take the Enrolled Agent exams all at once?

Fortunately, that is no longer required.

Can I take the Enrolled Agent exams in any order?

Yes, you may take the Enrolled Agent exams in any order you please.

How much time should I expect to review the Enrolled Agent study material?

Depending on experience, you should expect to invest up to 40-70 hours of total study time for each exam part.

What is an Enrolled Agent Exam passing score?

A passing score on each part of the SEE exam is required before the IRS will admit an Enrolled Agent to practice. Scaled scores are determined by ranking your EA test results against others taking the examination, on a scale ranging between 40 and 130. A score of 105 is the minimum required to pass the SEE.

Will I receive my score immediately?

Test results are available immediately following the Enrolled Agent test. Those who pass are informed, but they do not receive a score. Those who fail receive a score along with a diagnostic report indicating the areas of weakness.

Can I retake an Enrolled Agent section if I fail?

Yes. A candidate may re-take each part up to four times each testing period.

How long do I have to pass all three Enrolled Agent exams?

You have two years from the time you pass the first part to pass the other two parts of the SEE exam.

What fees should I expect to take the Enrolled Agent Exam?

Candidates pay the IRS a testing fee (approximately $100) for each part of the examination. If you fail, you will need to pay the testing fee again when you retake that part. Using the Fast Forward Academy Practice exams is a great way to ensure you are ready to pass on the first try.

What do I need to do after I pass all three Enrolled Agent exam parts?

Upon successfully passing all three parts of the examination, complete the IRS Application for Enrollment to Practice Before the Internal Revenue Service (Form 23) available online at Pay.gov.

Do I need to pass the Enrolled Agent exam if I have past IRS experience?

An individual with 5 years of relevant employment with the IRS may apply for enrollment to become an Enrolled Agent (EA) without taking the exam.

Where can I get more information about what is on the Enrolled Agent exam?

Call us at (888)798-PASS (7277) or view more exam details on the Prometric Website for the SEE.

Enrolled Agent Exam Online Course

The online enrolled agent exam course helps you learn more efficiently, utilizing an intelligent online textbook, thousands of EA review questions, and unlimited practice exams with subject analysis and advanced reporting. Instructor videos are available for many of the most difficult exam questions.

View EA Courses

EA Smart Bundle

This complete course for all three Enrolled Agent exams includes the paperback edition of the EA textbook plus access to all of the questions and advanced technology of our online enrolled agent exam course. Focus on the right topics with clear recommendations on where to invest your study time.

View EA Courses
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