Enrolled Agent Information Internal Revenue Service

An enrolled agent is a federally accredited tax practitioner who may represent taxpayers before the IRS. EAs are granted unlimited rights to represent any taxpayer for any tax matter before any IRS office. Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. Learn more about enrolled agents in Treasury Department Circular 230PDF.

All score values above passing indicate that a candidate is qualified — not how qualified. You will also receive diagnostic information which may indicate areas of weakness in your performance where you may need continuing education. If you’re looking for an expert to prepare your taxes, an enrolled agent (EA) may be one type of tax specialist you consider. If you’ve not heard of the designation, you may be asking yourself, “what is an EA exactly?

Ongoing Requirements for EAs

CPAs and enrolled agents aren’t the only types of tax professionals out there. They’re also not the only individuals we have the honor of partnering with in our Tax Group Center team. Along with CPAs and enrolled agents, our team also includes tax preparers, tax attorneys, and other tax enthusiasts. what is an enrolled agent Tax preparers are a group of tax experts that focus exclusively on preparing and filing an individual’s or business’s taxes. A tax preparer will help ensure that you maximize your return, utilize all relevant deductions and credits, and remain in great standing with the IRS.

If this is an applicant's first renewal, they must have completed two hours of CE for each month of enrollment, including two hours of ethics or professional conduct each year. To become an enrolled agent, it is necessary to pass a three-part examination. This exam is comprehensive and covers every aspect of the tax code. Additionally, anyone who is interested in becoming an EA will need to pass a background check. The background check will consist of researching the candidate’s personal tax history. This is quite important considering the importance of ethics in this job role.

Virtual Tax Expertise at H&R Block

In 1972, a group of enrolled agents collaborated to form the NAEA to represent the interests of EAs and increase the professional development of its members. Founded in 1972, this community of tax practitioners serves more than 10,000 professionals. The association's site offers extensive information on becoming an enrolled agent, plus tips for passing the SEE. The NAEA also provides continuing education opportunities and career development resources.

However, we do understand that a preparer may have a reason to take a program again if they feel they need a refresher on the subject matter. Generally speaking, CPA salaries tend to be higher than enrolled agent salaries. However, the salary of a CPA will quickly exceed the salary pace of an EA. This is because the income potential for enrolled agents tends to taper out over time. By comparison, a CPA can have a number of opportunities for earning money.

How many questions are on each part of the examination? (reviewed 10/19/

An IRS enrolled agent typically represents a client during IRS hearings or when dealing with legal tax matters. In addition to the enrolled agent job title, these duties also extend to licensed attorneys and Certified Public Accountants or CPA’s. Enrolled agents must obtain 72 hours of continuing education every three years.

Keep the continuing education and ethical requirements in mind if you select someone from a directory. Do a little homework and check with the EA referral service or the NAEA as well. You can also verify an enrolled agent's status directly with the IRS. Like CPAs and tax attorneys, EAs can handle all types of tax matters and can represent their clients' interests before the IRS. You can easily locate an enrolled agent in your area by visiting the “Find a Tax Expert” website taxexperts.naea.org and searching by location or specialty. While other tax professionals, including CPAs, obtain their designation through a state agency, EAs hold a national designation and can practice anywhere in the United States.