Becoming An Enrolled Agent
- IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment.
- Computerized examination. You can become an enrolled agent by passing the IRS Special Enrollment Examination. After passing the exam you must apply for enrollment. You can do so online, or by mailing Form 23. Applicants must undergo a background check prior to enrollment. This includes a review of the applicants tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment. The IRS generally process applications within 90 days.
- The test window that ended on February 29th, 2020, was based on 2018 tax law.
- After February 29th, there will be a two month testing break, during which the test is updated for the next testing window.
- On May 1st, 2020, the new testing window opens. The updated tests will be based on 2019 tax law.
- The much of the recently passed tax legislation is for the 2020 tax year. That will not appear in the exams until the May 1st, 2021 - February 29th, 2022 testing window. Prometric has stated in the Candidate Information Bulletin, "All references on the examination are to the Internal Revenue Code, forms and publications, as amended through December 31, 2019. In answering questions, candidates should not take into account any changes as a result of any legislation or court decisions after December 31, 2019"
- Phoenix Tax study materials are always based on the current testing season. ELearning materials are current for two testing seasons. Hardcover materials can be updated with a returning customer discount.
prometric.com/irs. Here are the basic steps:
- Obtain a PTIN: Anyone who prepares, or assists in preparing, federal tax returns for compensation must have a valid PTIN (Preparer Tax Identification Number). If you are an experienced tax professional, you already have a PTIN. If you do not, you should apply for one on the IRS website, www.irs.gov/ptin, or by submitting Form W-12. You must have a social security number to obtain a PTIN. If you do not have, and are not eligible to obtain an SSN as a citizen of the United States or a resident alien of the United States, then you must complete Form 8946 "PTIN Supplemental Application For Foreign Persons Without a Social Security Number", and submit it along with Form W-12 (W-12 Instructions).
- Prepare for the Exam: There are many study courses on the market. Please take some time to review our Enrolled Agent Exam study materials, and read testimonials from our customers. We have been helping tax professionals pass the Enrolled Agent Exam for 25 years.
- Schedule the Exam: Prometric has testing centers in the US and throughout the world. There is a testing center near you! prometric.com/irs.
- Review the Candidate Information Bulletin: The Candidate Information Bulletin provides plenty of good information to help you prepare for the testing center experience.
prometric.com/see) and take the test at any Prometric Testing Center during the testing season. Scheduling an exam appointment for the May 1, 2020 - February 28, 2021 testing window will be available starting March 1, 2020. Appointments scheduled for the current testing window cannot be rescheduled into the next testing window.
Click here to learn more.