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.
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.
No, the exams can be taken in any order.
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.
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.
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.
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.
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.
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.