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Your Step-by-Step Guide to Becoming an Enrolled Agent

how to become an enrolled agent

The enrolled agent profession began after fraudulent claims were submitted for Civil War losses. Congress took action to regulate EAs to prepare Civil War claims and represent citizens in their interactions with the Treasury Department. In 1884, the Horse Act was signed into law by President Chester Arthur to establish and standardize enrolled agents. An enrolled agent is a federally licensed tax practitioner who has unlimited rights to represent taxpayers before the IRS for any issues relating to collections, audits, or tax appeals. Since the EA license holds federal recognition, requirements do not vary by state.

Once you have everything together, you’ll create an account with the IRS Tax Professional PTIN System Opens in new window and follow the prompts to fill out the application. The process should only take about 15 minutes, and once it’s complete, you’ll get your PTIN. The lack of demanding EA requirements means it’s relatively easy to focus on the exam, complete the other required steps to become an Enrolled Agent, and earn your designation quickly. Candidates who apply for enrollment must pass a suitability check, including a tax compliance check and background check.

I previously passed parts of the exam; how long can I carry over those scores? (updated 3/1/

As for occupational duties, enrolled agents are empowered to represent American taxpayers before the IRS on matters such as collections, tax appeals, audits, and any other tax issues. EAs who also hold CPA licensure and wish to investigate financial crimes might consider how to become an enrolled agent becoming certified in financial forensics (CFF). The American Institute for Certified Public Accountants offers CFF certification to CPAs. Candidates must have a bachelor’s degree and have completed at least 75 hours of professional education in the last five years.

  • As a result, Congress endowed enrolled agents with the power of advocacy to prepare claims against the government.
  • Based on their renewal cycle, each agent must complete 72 hours of continuing education, with a minimum of 16 hours each year.
  • If an individual wants to become an enrolled agent, there are several requirements that must be met in order to gain that title.
  • With hard work and a little support, however, you, too, can earn this prestigious license.
  • All score values above passing indicate that a candidate is qualified — not how qualified.
  • EAs are federally authorized to represent taxpayers before the IRS and, like CPAs and attorneys, have unlimited representation rights.

As a result, Congress endowed enrolled agents with the power of advocacy to prepare claims against the government. From 1884 through the early 20th century, this statute remained largely unchanged. In the United States of America, an Enrolled Agent (EA) is a tax advisor, who is a federally authorized tax practitioner which is empowered by the U.S. Enrolled Agents represent taxpayers before the Internal Revenue Service (IRS) for tax issues that include audits, collections, and appeals. All references on the examination are to the Internal Revenue Code, forms and publications, as amended through December 31, 2022. Also, unless otherwise stated, all questions relate to the calendar year 2022.

Enrolled Agent Program

A person may be an EA and a CPA; however, one appointment does not necessarily qualify the person to serve as the other. CPAs’ duties and professional offerings are broader than an EA’s. Individuals with EA designations are required to earn 72 CPE hours every three years, use an IRS-approved continuing education provider, and review the enrolled agent CPE credit chart. Under existing statutes, EAs are able to provide advisory services and prepare tax returns for anything that is required to report under the IRS. They include entities such as individual taxpayers, corporations, trusts, and estates. Based on their renewal cycle, each agent must complete 72 hours of continuing education, with a minimum of 16 hours each year.

Please refrain from using ornate clips, combs, barrettes, headbands, tie clips, cuff links and other accessories as you may be prohibited from wearing them into the testing room and asked to store them in your locker. The social media team at H&R Block works to provide valuable tax and personal finance information to clients – and potential clients. There are currently no educational requirements to become an enrolled agent. Many consider this option as an alternative to traditional college or university backgrounds.

More In Tax Pros

The FATP status is granted to attorneys, certified public accountants, and Enrolled Agents, each having unlimited representation rights before the Internal Revenue Service. Some former IRS employees with five years of taxation experience may apply to become an enrolled agent without taking the exam. Non-exempt persons must take and pass the Special Enrollment Examination (SEE). All enrolled agents must complete 72 hours of continuing education every 36 months. CPAs and attorneys may serve as enrolled agents without taking the exam. In the 1880s, there were inadequate attorney standards, and Ccertified public accountants (CPAs) were not in existence.

Find tax filing tips that can boost your refund with H&R Block.

Testing order

Test-takers who fail the exam must pay the same fee to retake the test. To maximize the value of their investment, candidates should wait to register until they are fully prepared to take the exam. Prometric gives you 15 minutes to schedule your exam before you have to start the process over. When you go to schedule, be sure you have all your information gathered so you can schedule quickly. Also, Prometric won’t allow you to schedule an exam more than 6 months in advance, so you probably shouldn’t plan to schedule all 3 parts at the same time. Make sure you account for the testing window closure during March and April in your plan to earn your Enrolled Agent certification.

how to become an enrolled agent

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