Become an enrolled agent!
An Enrolled Agent (EA) is an expert in taxation who holds the highest credential awarded by the IRS. Enrolled Agents have unlimited representation rights. Just like attorneys and Certified Public Accountants, EAs can represent any taxpayer, for all tax matters, before any office of the IRS.
What content does the exam cover?
In total, the exam is 3.5 hours long consisting of 3 separate parts taken separately. Each part contains 100 questions — only 85 questions are scored, while 15 questions are experimental and excluded from the score.
Part 1
Individuals
Domain 1: Preliminary Work and Taxpayer Data - 14 Questions
Domain 2: Income and Assets - 17 Questions
Domain 3: Deductions and Credits - 17 Questions
Domain 4: Taxation - 15 Items
Domain 5: Advising the individual taxpayer - 11 Questions
Domain 6: Specialized Returns for Individuals - 11 Questions
Part 2
Businesses
Domain 1: Business Entities and Considerations - 30 Questions
Domain 2: Business Tax Preparation - 37 Questions
Domain 3: Specialized Returns and Taxpayers - 18 Questions
Part 3
Representation, practices, and procedures
Domain 1: Practices and Procedures - 26 Questions
Domain 2: Representation before the IRS - 25 Questions
Domain 3: Specific Areas of Representation - 20 Questions
Domain 4: Filing Process - 14 Questions
Special Enrollment Examination
The EA Exam, officially known as the Special Enrollment Examination (SEE), is a three-part exam administered by the Prometric on behalf of the Internal Revenue Service.
What kind of questions are on the exam?
Despite popular opinion, the EA exam will never ask you to fill out a tax form. Instead, you will put your mastery of tax law to the test as you apply it to a variety of circumstances. The exam consists of three types of multiple-choice questions.
Direct Questions
Which of the following entities are required to file Form 709, U.S. Gift Tax Return?
A.
An individual
B.
An estate or trust
C.
A corporation
D.
All of the above
Incomplete Sentences
Supplemental wages are compensation paid in addition to an employee’s regular wages. They do not include payments for the following:
A.
An individual
B.
An estate or trust
C.
A corporation
D.
All of the above
All of the following except
There are five tests that must be met for you to claim an exemption for a dependent. Which of the following is not a requirement?
A.
Citizen or Resident Trust
B.
An estate or trust
C.
Member of Household or Relationship Test
D.
Joint Return Test
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How difficult is the exam?
The IRS Special Enrollment Exam (SEE) is the easiest exam for unlimited representation rights to practice before the IRS. The CPA and Bar exams have significant educational requirements prior to taking the test. The EA exam requires passing three separate parts to become an enrolled agent. Difficulty depends on experience, but it is attainable for those willing to put in the effort.
