What is an Enrolled Agent?

Information About Enrolled Agents

1. What is an enrolled agent?

An Enrolled Agent, or "EA" for short, is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. 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 which IRS offices they can represent clients before.

2. How does one become an enrolled agent?

Steps to follow to become an Enrolled Agent:

1. Obtain a PTIN  Preparer Identification Number 
2. Apply to take the SEE  Special Enrollment Examination 
3. Achieve passing scores on all 3 parts of the SEE;*
4. Apply for enrollment; and
5. Pass a tax compliance check to ensure that all necessary tax returns are filed, and there are no outstanding tax liabilities.

3. Do enrolled agents have any continuing education requirements?

Generally, enrolled agents must obtain a minimum of 72 hours per enrollment cycle (every three years). Additionally, they must also obtain a minimum of 16 hours of continuing education (including 2 hours of ethics or professional conduct) each enrollment year. See Enrolled agent continuing education requirements for detailed information about continuing education for enrolled agentsReview.