What is an Enrolled Agent? National Association of Enrolled Agents

Most likely, you will spend over 100 hours preparing for the EA exam. One review course provider tells their EA candidates to budget about 50 study hours for Part 1, 40 hours for Part 3, and 85 hours for Part 2. Most candidates find that studying for 2-3 hours a night for about a month is sufficient for passing the EA exam. Every student is different however, so use my comparison chart below to see how they all stack up against each other. The last thing you want are EA study materials that will get in your way, because you learn less efficiently, and add study hours to your schedule. For instance, if you have a busy schedule, a course that has long lectures probably won’t work that well for you.

Additionally, the program has a relatively low cost and lots of materials designed to cut study time and maximize learning. Furthermore, this course has awesome features like adaptive learning software, user-friendly course design, and a wealth of practice questions to test your knowledge. Professionals who help clients with taxes may benefit from becoming enrolled agents (EAs). The IRS empowers EAs with tools unavailable to most other tax preparers. These professionals can speak on clients’ behalf, argue disputes, and make cases to the federal taxation authorities.

Payroll services

Please note that masks with exhale valves will not be permitted in test centers. Any candidate that comes to the test center without a mask where required will not be allowed to test and will not be eligible for a free reschedule. Candidates must follow all safety procedures at their test center location. With proper planning and preparation, most of the candidates clear their exams on the very first attempt. The IRS is the definitive source of information regarding the SEE, becoming an EA, and the EA retirement program.

Resources include extensive information about the test, scoring, and retesting. Applicants do not need to hold a particular degree or meet experience requirements. However, no matter who you hire, there are certain things to keep in mind. If an individual wants to become an enrolled agent, there are several requirements that must be met in order to gain that title. Discussed below are the steps needed to be taken in order to achieve the EA title.

What are my career options with an enrolled agent license?

This documentation will help us determine the appropriate testing accommodations. Generally, at least 30 days’ advance notice is required to arrange testing accommodations and there is no additional charge to candidates. Courses offered online are either in live or self-study formats. A good review course offers maximum coverage of all the chapters, topics, and sections of the syllabus of the Enrolled Agent Course.

Some provisions are indexed for inflation, so they change as well. Some are effective at the beginning of the year, while others are effective on the date a particular bill or law is signed. 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. If you pass, the score report will show a passing designation.

Benefits of Becoming an Enrolled Agent (EA)

Due to COVID-19, appointments may be impacted due to local, state or federal guidance and/or test center availability. If this occurs, you will receive an email informing you that your appointment has been https://www.bookstime.com/articles/accrue-payroll rescheduled and it will include new appointment information. In addition, you will receive a second email explaining what to do if your new appointment date, time and location does not work for you.

Personal items are not allowed in the testing room and must be stored in a locker. Persons not scheduled to take a test are not permitted to wait in the test center. A complete list of test center rules can be found in the Candidate Information Bulletin at Prometric. Scheduling is now available for an exam appointment for the May 1, 2023 – February 29, 2024 test window.

Reputable preparers will ask to see receipts and will ask multiple questions to determine whether expenses, deductions, and other items qualify. By doing so, they are trying to help their clients avoid penalties, interest, or additional taxes that could result from an IRS examination. 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.

• To provide candidates flexibility in testing because of the global pandemic, the two-year period is extended to three years.
• Resources include extensive information about the test, scoring, and retesting.
• So, try remembering the concepts related to that particular question, check with your knowledge on a tax basis, and solve them.
• An enrolled agent (or EA) is a federally authorized tax specialist that operates to provide advisory services to American taxpayers about matters concerning the Internal Revenue Service (IRS).
• Even after getting the expensive publication questions, solutions to the questions are not very well explained.

Basically, if you learn better by watching a teacher or listening to a lecture, this is a great course for you. You may electronically apply for enrollment and make secure payment of the $140 enrollment fee at Pay.gov. The sections of each enrolled agent leak exam are taken separately on different dates. If a candidate passes one part of the exam, that score is carried over for up to two years. After two years, that score no longer carries over, and the candidate must retake that section.

NAEA raises the bar even further — its members are required to complete at least 90 hours in a three-year period.

As part of the evaluation of your enrollment application, the IRS will conduct a suitability check that will include a review of your personal tax compliance and criminal background. If you are wearing eyeglasses you will be required to remove them for visual inspection to ensure they don’t contain a recording device. Large jewelry items must be stored in your locker due to concerns over concealed recording devices. Water in a clear or transparent container with a lid or cap must have all labels removed, and the container will be inspected for notes or other prohibited test aids.

• Learn more about enrolled agents in Treasury Department Circular 230PDF.
• Enrolled agent status is the highest credential the IRS awards.
• An enrolled agent is a federally accredited tax practitioner who may represent taxpayers before the IRS.
• Applicants do not need to hold a particular degree or meet experience requirements.
• An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service.

Therefore, you should look for EA study materials with short, bite-sized lessons that will fit into your schedule. Likewise, if you learn best by watching videos, you will be much better off with a study materials that includes a heavy amount of video lectures. A certified public accountant (CPA) license, for example, allows accountants to work in auditing, accounting, and financial planning. Enrolled agents may also become certified tax preparers and work with private companies. Based on their renewal cycle, each agent must complete 72 hours of continuing education, with a minimum of 16 hours each year. An IRS provider must conduct the continuing education experiences.

Achieving “EA” status is considered the highest credential awarded by the IRS and is legally recognized throughout all 50 U.S states. Since the EA license holds federal recognition, requirements do not vary by state. Current tax preparers and accountants may find themselves well equipped to pass the qualifying exam and become enrolled agents. If you get a letter from the IRS, or worse, are audited or are the target of a collection action, your EA can speak directly to the IRS on your behalf. 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.