About Enrolled Agents (EAs)

EAs are America’s Tax Experts

Enrolled Agents (EAs) are federally licensed tax professionals who specialize in tax preparation and have unlimited rights to represent taxpayers before the Internal Revenue Service (IRS). Enrolled Agents, like attorneys and certified public accountants (CPAs), are generally unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and before which IRS offices they can represent clients.

How to Become an Enrolled Agent (EA)

What are the employment opportunities for an Enrolled Agent?

A large number of Enrolled Agents are self-employed with practices that offer year-round services to their clients (and often will include bookkeeping, payroll, and other services). EAs also are employed by different types of firms needing employees with tax expertise, such as:

• CPA firms,
• Law firms that specialize in areas of taxation,
• Large commercial tax preparation firms,
• Banks and investment companies,
• Private firms needing in-house tax expertise,
• And tax practices run by other Enrolled Agents.

Building a year-round tax practice takes time and experience, so some will start their tax career on a part-time basis while still employed in another occupation, with the intent of developing the tax practice into a self-supporting and profitable business. CSEA offers many educational and professional development opportunities to greatly help both new and experienced Enrolled Agents.

How to Become an Enrolled Agent

The following outlines the steps to follow to become an EA:

1. Obtain a Preparer Tax Identification Number (PTIN). A PTIN is is a unique, eight-digit number (preceded by 'P') issued by the IRS to paid tax preparers. It is mandatory for anyone who prepares or assists in preparing federal tax returns for compensation. To renew or obtain your PTIN, click here.
2. Study for the Enrolled Agent Exam. Let CSEA help you! Sign up for our EA Exam Prep Classes.
3. Schedule and pass all three parts of the EA Exam. Administered by PSI Services, LLC, exam registration opens May 1 with testing available starting in July. 
4. Apply for EA Enrollment. after you have passed all three parts of the EA exam, enroll online at pay.gov. 
5. Pass a Suitability Check. After you apply for enrollment, the IRS will run a check to confirm you’ve filed your tax returns and paid any outstanding taxes. They will also run a background check for criminal records. 
   
    

About the Enrolled Agent Special Enrollment Examination (SEE Exam)

The SEE Exam is a comprehensive three-part exam available starting in May each year through February of the following year. The exam is administered by PSI Services, LLC. Prospective EAs may take the three parts (individual tax; business tax; and representation practices and procedures) in any order but must pass all three parts to apply for enrollment. CSEA offers an EA Exam Prep Classes every year, in partnership with Gleim. Whether you need guidance on one part or all three, CSEA has an offering to give you the best possible chance of success. 

NOTE: The CSEA Education Foundation has scholarships available for the EX Exam Prep Class. Click here for more information regarding available scholarships.

How do I prepare for the examination? Are there any study materials?

CSEA offers an EA Exam Prep Classes every year, in partnership with Gleim. Whether you need guidance on one part or all three, our EA Exam Prep Classes give you the best possible chance of success. Other helpful resources include:
 

• Internal Revenue Code, Circular 230, 
• IRS publications,
• IRS tax forms and accompanying instructions.

For more information about the EA profession, visit the IRS webpage, "Enrolled Agents - Frequently Asked Questions."

What are the ongoing requirements for maintaining my Enrolled Agent Status?

Once you become an Enrolled Agent you must:

• Renew your status as an Enrolled Agent every three years - obtain 72 hours of continuing education every three years, with a minimum of 16 hours per year, including 2 hours of ethics annually. CSEA is an IRS-approved CE provider. 
• Renew your PTIN annually.

 

May I join CSEA before I become an Enrolled Agent?

Yes, becoming a CSEA member is a great idea. Non-enrolled preparers may join as an Associate. Associate memberships offer many of the same benefits and discounts as regular memberships. Associates cannot hold office or vote. Joining now provides you with access to local and virtual networking with Enrolled Agents and other tax professionals, along with access to information and resources that can help you achieve your goals and help build your career!