Becoming An Enrolled Agent
What is an Enrolled Agent?
An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. Enrolled Agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.
How do I become an Enrolled Agent?
There are two ways to become 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.
How do I take the IRS Special Enrollment Exam (SEE)?
Prometric has been selected by the Internal Revenue Service to develop and administer the computer based Special Enrollment Examination. It is administered at over 900 Prometric testing centers throughout the United States. The application form to take the examination as well as information about the examination can be found on their website at 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.
What is covered on the SEE?
The exam consists of three parts. Part 1 covers individual taxes including estate and gift tax. Part 2 covers taxes pertaining to businesses including sole proprietorships, partnerships, corporations, fiduciaries, and tax-exempt organizations. Part 3 covers representation before the IRS and practice and procedures of an enrolled agent.
What is the price of the Special Enrollment Exam?
The exam fee for each part is $185.00.
When can I take the Special Enrollment Exam?
The 2022 special enrollment examination period begins May 2, 2022 and will end February 28, 2023. You can schedule your exam on Prometric's website at any time (prometric.com/see
) and take the test at any Prometric Testing Center during the testing season. Scheduling an exam appointment for the May 2, 2022 - February 28, 2023 testing window will be available starting March 1, 2022. Appointments scheduled for the current testing window cannot be rescheduled into the next testing window.
Do I have to take all three parts of the SEE at the same time?
The three parts ARE NOT taken all at once. You must schedule and take one part at a time. You may take the exams in any order. Once you have taken and passed one exam, you have two years to pass the other two parts.
How many questions are on each part of the SEE?
There are 100 questions on each part of the SEE.
How much time do I have to take each part of the SEE?
Each exam is 3.5 hours long. The actual seat time is 4 hours to allow for a tutorial and survey.
Are some questions worth more points than others?
No. Each question is weighted equally.
What is the passing score for each part of the SEE?
There is no exact passing percentage for the exam. The examination is graded on a scale from 40 - 130. The passing score for each part is 105.
When will I know if I passed?
Instantaneously. You will be given your score right after you complete each part of the exam.
Does The Phoenix Tax Group have an Enrolled Agent Exam Review Course?
Yes! The Phoenix Tax Group has published an Enrolled Agent Exam Study Course for over 25 years. Click here to learn more.