Steps to become Enrolled Agent

Steps to become Enrolled Agent

Question: What are the necessary steps to become an Enrolled Agent (EA) with the IRS?

Answer: Becoming an Enrolled Agent involves several key steps, including obtaining a PTIN, passing the Special Enrollment Examination (SEE), applying for enrollment, and passing a suitability check.

Step-by-Step Process to Become an Enrolled Agent:

  1. Obtain a Preparer Tax Identification Number (PTIN):
    • Before you can register for the SEE, you must first apply for and obtain a valid PTIN from the IRS. This is a mandatory prerequisite.
  2. Pass the Special Enrollment Examination (SEE):
    • The SEE is a three-part examination administered by Prometric.
    • Scheduling: Visit Prometric’s Special Enrollment Examination (SEE) webpage to schedule your test appointments.
    • Resources: Review the SEE Candidate Information Bulletin (PDF), Sample Test Questions, and other test preparation resources available on the Prometric site.
    • Requirement: You must achieve passing scores on all three parts of the SEE within a three-year period.
    • Note: Certain IRS employees may be exempt from the exam requirement based on their past technical experience.
  3. Apply for Enrollment:
    • Once you have passed all three parts of the SEE, you can apply for enrollment to practice before the Internal Revenue Service.
    • Methods of Application and Payment:
      • Electronically: Use Pay.gov Form 23.
      • Mail: Download Form 23, "Application for Enrollment to Practice Before the Internal Revenue Service (PDF)", complete it, and mail it along with a check for the enrollment fee to the IRS.
  4. Pass a Suitability Check:
    • The IRS conducts a suitability check as part of the enrollment process. This typically includes:
      • Tax Compliance: Ensuring you have filed all necessary tax returns and have no outstanding tax liabilities.
      • Criminal Background Check: A review of your criminal history.

Successfully completing these steps will lead to your official enrollment as an Enrolled Agent.


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