Enrolled Agent

Become an Enrolled Agent (EA) and earn the highest IRS designation as a tax practitioner. Classes in Spanish, with bilingual material, experienced instructors with more than 20 years in tax practice.

Study and earn your ENROLLED AGENTdesignation

Classes in English and Spanish.

Carlos Ramirez

MBA, EA, MS, CAA, NTPI Fellow

Jeffrey A. Schneider

EA, CTRS, ACT-E, NTPI Fellow

Live Seminars

12H CE

600

3 Printed Books

What is an Enrolled Agent Designation?

An Enrolled Agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. To become an Enrolled Agent, a person must pass the Special Enrollment Examination (SEE) as well as an eligibility check. The information contained in this course will explain the necessary steps to take the SEE and become an Enrolled Agent.

The applicant must schedule an appointment with the IRS to take the exam anytime online at www.prometric.com/see, by calling (800) 306-3926 between 8:00 a.m. and 9:00 p.m. (Eastern Time, ET), Monday through Friday, or by completing Form 2587. The IRS has a new online registration process, which requires the applicant to create a user profile before scheduling and paying for the exam. The applicant can take each part of the exam at their convenience and in any order. Parts of the exam do not need to be taken on the same day or on consecutive days. The applicant can take parts of the exam up to four times each during each testing window. The current testing window is from May 1, 2021 to February 28, 2022. The tests are not available in the months of March and April of each year while the exam is being updated. The test fee is $185 for each part of the exam.

After passing the three parts of the exam, the candidate must request registration through Form 23, Application for registration to practice before the Internal Revenue Service, within one year from the date the applicant approved the third part of the exam. The applicant can electronically file Form 23 and pay the application fee at pay.gov. As part of evaluating your enrollment application, the Internal Revenue Service will conduct an eligibility check that will include a review of your personal tax compliance.

FREQUENTLY ASKED QUESTIONS

Follow these steps to become an EA:
  1. Obtain a Preparer Tax Identification Number (PTIN);
  2. Apply to take the Special Enrollment Exam (SEE);
  3. Approve the 3 parts of the SEE;
  4. Request for enrollment; and

Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and that there are no outstanding tax obligations; and criminal records.

In general, any crime that results in a felony conviction under federal tax laws or a felony conviction related to dishonesty or breach of trust, that is less than ten years old.
Each part lasts 3.5 hours. Actual exam time is 4 hours to allow for a tutorial, a survey, and a scheduled 15 minute break.

No, the exams can be taken in any order.

You can reschedule your appointment online or by phone. You will need your confirmation number. In general, there are no refunds for cancellations. Rescheduling fees will apply as follows:
  • No charge if you reschedule at least 30 calendar days before your appointment date
  • $35 fee if you reschedule 5 to 29 calendar days before your appointment date
  • You will be required to pay another full exam fee if you reschedule less than five calendar days before your appointment date
Rescheduling an appointment must be done online at Prometric.com/see or by calling (800) 306-3926 or (443) 751-4193, Monday through Friday from 8:00 a.m. to 9:00 p.m. (Eastern Time). The full fee will be forfeited if you miss your appointment or are 30 minutes or more late.

You have a total of 3 hours and 30 minutes (210 minutes) to complete both sections of the exam. The first section of the exam contains 50 questions numbered from 1 to 50, and the second section contains 50 questions also numbered from 51 to 100. You must manage the clock and give yourself enough time to answer the 100 questions contained in both sections of the exam in 210 minutes. There is a clock at the top of the computer screen that shows the total amount of time remaining on the exam (for both sections). In addition, you will receive three separate alerts informing you when you have 105, 30 and 15 minutes remaining.

Once you have answered questions 1 through 50, completed the review of your answers, and recognized that you have completed section one, the test timer will stop for up to 15 minutes. After you acknowledge that you have completed the first section of the exam, you will no longer be able to access the first section of the test content, including making changes to your answers. You can choose to decline the scheduled break and continue with the test. If you choose to take the scheduled break, you will leave the testing room, complying with all security protocols. If you have not returned and started the second section (questions 51-100) of the exam before the expiration of the 15 minutes, the exam clock will be reset. You are allowed to take additional unscheduled breaks; however, the exam clock will continue to count down during any unscheduled recess.
Candidates taking an exam between May 1, 2021 and approximately August 1, 2021 will not receive a test grade immediately after completing the exam.  During this period, data will be collected and analyzed to establish the passing score. For tests taken during this period, a score report will be emailed to the test candidate beginning August 5, 2021. Beginning August 2, 2021, upon completion of the exam, a pass / fail message will appear on your computer screen. Additionally, you will receive an e-mail from Prometric with your score report.

Scaled scores are determined by calculating the number of questions answered correctly and converting it to a scale from 40 to 130. The IRS has set the scaled passing score to 105. Failing candidates are provided a scaled score value so that they can see how close they are to being successful. Candidates who receive a scaled score of 104 are very close to passing. Candidates with a scaled score of 45 are far from being successful. You will also receive diagnostic information to help you prepare for future exams.
If you pass, the grade report will show a passing designation. It will not show a score. All score values above passing indicate that a candidate is qualified, not how qualified. You will also receive diagnostic information that may indicate areas of weakness in your performance where you may need continuing education.

There is a $185 fee per piece to be paid at the time of appointment. The exam fee is non-refundable and non-transferable.
Generally, Enrolled Agents must earn a minimum of 72 hours per enrollment cycle (every three years). A minimum of 16 hours must be earned per year, two of which must be Ethics. Enrolled Agents must use an IRS approved Continuing Education (CE) provider. Review detailed information on continuing education for Enrolled Agents.
Check your appointment confirmation e-mail to confirm your appointment time.

Please arrive at the testing center at least 30 minutes before your appointment.

Check driving directions. Allow ample time to travel, park, locate the test center, and register. At some test centers there is a fee for parking.

Bring a valid, unexpired government-issued ID with a current photo and signature.

Consider wearing layers of clothing, which can be removed due to temperature variation in the test area. Consider bringing your own soft earplugs or use the sound-deadening headphones provided by the test center to reduce distractions during the test.
Each part of the exam can be taken 4 times per testing window, which runs from May 1 to the end of February.

Generally, candidates who pass a portion of the exam can carry over a passing score for up to two years from the date they passed that portion of the exam. To provide candidates with flexibility in testing due to the global pandemic, the two-year period is extended to three years. This applies to any part of the exam that did not expire on February 29, 2020, and to any part of the exam passed on June 1, 2020 and thereafter. For example, suppose a candidate passed Part 1 on November 15, 2019. The candidate then passed Part 2 on February 15, 2020. That candidate has until November 15, 2022 to pass the remaining part. Otherwise, the candidate loses credit for Part 1.
In another example, suppose a candidate passed Part 1 on June 1, 2020. The candidate then passed Part 2 on September 1, 2020. That candidate has until June 1, 2023 to pass the remaining part. Otherwise, the candidate loses credit for Part 1. The candidate has until September 1, 2023 to pass all other parts of the exam or they will lose credit for Part 2.

Bring a current government-issued photo ID that includes your name, photo, and signature. Your first and last name must exactly match the first and last name you used to schedule the exam. Failure to provide proper identification at the time of the exam is considered a missed appointment. As a result, you will not be allowed to take the test and you will lose your exam fee. Paper, pencil, and a calculator will be provided at the test site. Personal items are not allowed in the testing room and must be kept in a locker. People who are not scheduled to take a test cannot wait at the test center.
For U.S. candidates only, if you wear glasses, you will be asked to remove them for visual inspection to make sure they do not contain a recording device. Large jewelry items should be kept in your locker due to concerns about hidden recording devices. These inspections will take a few seconds and will be performed at the time of registration and again upon returning from breaks before entering the testing room, to ensure that you do not violate any security protocols. With the exception of wedding and engagement rings and small earrings, jewelry is prohibited. Please do not wear other jewelry in the testing center. Ties, bow ties and hair accessories are subject to inspection. Avoid wearing clips, combs, barrettes, headbands, tie clips.
Starting May 1, 2020, you can print your report card by following the instructions below:
  1. Go to https://scorereports.prometric.com.
  2. Enter your full exam confirmation number. It must be 16 digits and include leading zeros, where applicable.
  3. Please enter your last name.
  4. Click on the “Validate score report” button.
  5. Once the requested score report appears on your screen, click the green “Print score report” button.

You must request for enrollment within one year from the date you passed the third part of the exam. You may apply electronically and securely pay the $67 registration fee at Pay.gov.
You may also apply for enrollment by mail by submitting a completed Form 23, Application to Enroll to Practice with the IRS, along with a check for $67 to the address on the form.
Please, allow 60 days for processing.
As part of evaluating your enrollment application, the IRS will conduct an eligibility check that will include a review of your personal tax compliance and criminal history.

In general, any overdue tax returns that have not been filed or taxes not paid, unless acceptable payment arrangements have been made.
Each part of the SEE contains 100 questions.
All references in the exam are to the Internal Revenue Code, forms and publications, as amended up to December 31, 2020. Also, unless otherwise noted, all questions relate to the 2020 calendar year. contain the term “current year” they refer to calendar year 2020. When answering questions, candidates should not take into account any legislation or judicial decision in force after December 31, 2020.

You may schedule an exam appointment anytime online at Prometric.com/see, by calling (800) 306-3926 or (443) 751-4193, Monday through Friday from 8:00 a.m. to 9:00 p.m. (ET), or by submitting Form 2587. The fee is paid at the time of scheduling the appointment. MasterCard, Visa and American Express are accepted. The online registration process requires you to create a user profile before scheduling and paying for your exam. See the “What’s New” job help at Prometric.com/see for steps to create an account.
Once your appointment is scheduled, you will receive a confirmation number. Please keep this number for your records; You will need it to reschedule, cancel, or change your appointment. If you schedule online, you will receive an appointment confirmation e-mail with the date, time, location, exam name, and appointment confirmation number. You can take each part of the exam at your convenience and in any order. Parts of the exam do not need to be taken on the same day or on consecutive days. The current testing window is from May 1, 2021 to February 28, 2022. Tests are not available during the months of March and April while the exam is being updated.
If you do not pass a part of the exam, you must wait 24 hours before scheduling another appointment for that same part. However, you can make an appointment for a different part of the exam without waiting 24 hours.

The exams are closed book. You are not allowed to access any notes, books, reference materials, or electronic devices at any time during the exam or during breaks. Unauthorized access to notes, books, reference materials, or electronic devices may result in the IRS voiding your test results. You will be provided with scratch paper and pencils in the testing center and you will not be allowed to leave the testing room with notes taken during the exam.
There are three reasons that candidates cannot bring food or water to the testing room. First, this minimizes the chances of cheating. Second, it prevents possible damage to computer equipment from spills. Third, eating and drinking can be distracting to other test takers. Candidates can take breaks to access the test center water source and are allowed to store bottled water and food in their locker.

Does the center comply with the biosafety requirements?
Candidates must bring and wear a mask for the entirety of their time at the test center. A medical mask or cloth face cover is acceptable. Please note that exhalation valve masks will not be allowed in test centers. Any candidate who comes to the test center without a mask will not be able to take the test and will not be eligible for a free rescheduling. Candidates must follow all security procedures at their test center location.

The IRS determined the scoring methodology after a scoring study. A panel of subject matter experts made up of Enrolled Agents and IRS Representatives established a passing score for a candidate who meets the minimum requirements to be an Enrolled Agent. The scaled passing score is 105.
Form 23, Application to Enroll to Practice with the IRS, generally takes 60 days to process. If you have not received a response after 60 days, please email epp@irs.gov and include your full name and address or call (855) 472-5540, Monday through Friday from 6:30 a.m. to 5:00 p.m. CST.

IF YOU WANT TO EARN THE HIGHEST DESIGNATION FROM THE IRS AS A TAX PROFESSIONAL, YOU'RE IN THE RIGHT PLACE!

  • Digital Books in English (PDF - 3 parts)

    3 Printed books (1 book for each part)

  • Access to Full Digital Course

    Part I: Individual Taxes
    Part II: Corporate Taxes
    Part III: Representations to the IRS

  • Practice Exams

    Glossary of terms English - Spanish

  • Facebook Group

    Access to the private facebook group for questions and advice

  • 12H CE reported to IRS

    Continuing Education

PASS YOUR EXAMS ON THE FIRST TRY!

Part I

Part II

Part III

Part I

Part II

Part III

Course and Seminar
Enrolled Agent

  • Digital Platform

  • 3 printed books

  • 12H CE reported to IRS

  • Included in VIP and VIP Black Memberships

$600

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