Career Development
What is an Enrolled Agent?
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns or through experience as a former IRS employee. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.
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 230
How do you become an enrolled agent?
Steps to becoming an enrolled agent:
- Obtain a Preparer Tax Identification Number (PTIN).
- Visit Prometric’s Special Enrollment Examination (SEE) webpage to schedule your test appointments, review the SEE Candidate Information Bulletin PDF, sample test questions, and other test preparation resources. Achieve passing scores on all three parts of the SEE* within three years.
- Apply for enrollment and pay the enrollment fee electronically using Pay.gov Form 23 or by downloading Form 23, Application for Enrollment to Practice Before the Internal Revenue Service PDF, and mailing the completed form and a check to the IRS.
- Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities, and criminal background.
*Certain IRS employees, by past technical experience, are exempt from the exam requirement.
