Enrolled Agent
What an enrolled agent is, the steps and IRS fees to become one, the continuing education rules, and a calculator to track your CE hours.
Enrolled agent CE and cost calculator
What an enrolled agent is
An enrolled agent (EA) is a tax practitioner licensed by the IRS with unlimited rights to represent taxpayers before the IRS: audits, collections and appeals, for any taxpayer and any tax matter.
How to become an enrolled agent
- Get a PTIN (preparer tax identification number); the fee is $18.75 and it renews every year.
- Pass all three parts of the Special Enrollment Examination (SEE): individuals, businesses, and representation, practices and procedures. You must pass all three within three years. The exam is given by the IRS's testing vendor (currently PSI), which sets the appointment fee.
- Apply on Form 23 and pay the $140 enrollment fee on Pay.gov; the IRS runs a tax compliance check.
Former IRS employees with qualifying experience can become EAs without the exam.
Keeping the credential
EAs need 72 hours of continuing education every three years, with at least 16 hours each year, two of them ethics, and renew enrollment on a three-year cycle set by the last digit of their SSN. EA vs CPA? EAs specialize in tax; CPAs are state-licensed and cover audit and accounting too.
Common questions
How much does it cost to become an enrolled agent?
The $140 Form 23 enrollment fee and the $18.75 PTIN fee, plus the testing vendor's fee for each of the 3 SEE parts.
How many CE hours does an enrolled agent need?
72 every three years, at least 16 a year including 2 hours of ethics.
How long do I have to pass the SEE?
All three parts within three years.
Sources
More paycheck and tax calculators: Do You Pay Tax on Social Security · Earned Income Tax Credit · Excise Tax · FBAR Filing
Related
General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.