Sample Special Enrollment Examination Questions and Official Answers Internal Revenue Service

Prometric has a testing accommodations request packet that you’ll need to call about. Once you’ve gathered all of your information, you can create an account on the IRS website. You may electronically apply for enrollment and make secure payment of the $140 enrollment fee at Pay.gov. If you fail an exam part, you must allow 24 hours before scheduling another appointment for that same part.

• You may also wish to search the internet for commercially available materials and preparation courses in preparing to take the SEE.
• An Enrolled Agent admitted to practice before the Internal Revenue Service may not state or imply that an employer/employee relationship exists between the Enrolled Agent and the Internal Revenue Service.
• Resources include extensive information about the test, scoring, and retesting.
• Prometric calls the EA exam the Special Enrollment Examination (SEE), so when you see this instead of “Enrolled Agent exam” or “EA exam,” don’t panic!
• The enrolled agent profession began after fraudulent claims were submitted for Civil War losses.

However, enrolled agents may hold additional accounting or tax certifications. To register for the EA license exam, candidates must first create a Prometric account. Prometric requires an email address, a PTIN, a street address, and a government-issued identification document to open an account. The IRS does not require any specific educational background to become an enrolled agent. Applicants have to pass each section of the three-part exam and undergo a background check. After the Civil War, many citizens faced difficulties in settling claims with the government for property confiscated for use in the war effort.

Requirements of Enrolled Agents

Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are 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. Learn more about enrolled agents in Treasury Department Circular 230PDF. By definition, an Enrolled Agent (EA) is a tax professional who has achieved the highest credential the Internal Revenue Service offers. An enrolled agent (EA) is a tax professional authorized by the United States government to represent taxpayers in matters regarding the Internal Revenue Service (IRS). EAs must pass an examination or have sufficient experience as an IRS employee and pass a background check.

Sample test questions are also available as examples of the types of questions that may appear on the examination. Being better prepared for the test experience will allow you to perform better the day of your test. When studying for the examination, you may wish to refer to the Internal Revenue Code, Treasury Department Circular 230, IRS publications, and IRS tax forms and their accompanying instructions. Circular 230, current and prior year versions of IRS publications, forms and instructions are accessible online at IRS.gov. You may also wish to search the internet for commercially available materials and preparation courses in preparing to take the SEE. The IRS has a list of approved CE Providers, some of whom provide SEE test preparation courses.

How much does it cost to take the Special Enrollment Examination? (updated 3/1/

Generally, candidates who pass a part of the examination can carry over a passing score up to two years from the date they passed that part of the examination. To provide candidates flexibility in testing because of the global pandemic, the two-year period is extended to three years. If you’re looking for an expert to prepare your taxes, an enrolled agent (EA) may be one type of tax specialist you consider. If you’ve not heard of the designation, you may be asking yourself, “what is an EA exactly?

• Instead, consider an EA Review course to help you study quicker and more efficiently for the exam.
• These professionals can speak on clients’ behalf, argue disputes, and make cases to the federal taxation authorities.
• Circular 230, current and prior year versions of IRS publications, forms and instructions are accessible online at IRS.gov.
• You can rest assured that our tax pros won’t stop until you receive every credit and deduction available to you, so you get your maximum refund.Disclaimer number84.
• The FATP status is granted to attorneys, certified public accountants, and Enrolled Agents, each having unlimited representation rights before the Internal Revenue Service.

An enrolled agent (or EA) is a federally authorized tax specialist that operates to provide advisory services to American taxpayers about matters concerning the Internal Revenue Service (IRS). Achieving “EA” status is considered the highest credential awarded by the IRS and is legally recognized throughout all 50 U.S states. Founded in 1972, this community of tax practitioners serves more than 10,000 professionals.

How do you determine if a person passes or fails? What is the passing score? (updated 8/14/

To expedite the process and avoid any delays when you go to schedule your exam, we recommend following the first method and registering on Prometric’s website instead. Once you’ve passed all three parts of the Enrolled Agent Exam, you can apply for enrollment to practice before the IRS by filling out Form 23. As part of the evaluation of your enrollment application, the IRS will conduct a suitability check that will include a review of your personal tax compliance how to become an enrolled agent and criminal background. You are not allowed to access notes, books, reference materials, or electronic devices at any time during the examination or during breaks. Unauthorized access to notes, books, reference materials or electronic devices may result in your test results being nullified by the IRS. You will be provided scratch paper and pencils at the test center and you are not allowed to leave the testing room with notes taken during the examination.

Current tax preparers and accountants may find themselves well equipped to pass the qualifying exam and become enrolled agents. As income, estate, gift and other sources of tax collections became more complex, the role of the Enrolled Agent increased to include the preparation of the many tax forms that were required. Enrolled agents have virtually unlimited practice rights, which means there are no restrictions to the types of tax matters they can manage and which type of taxpayers they are allowed to serve. In the event of an IRS letter or IRS examination, an enrolled agent can also represent tax clients before any type of IRS office.

How to Become an Enrolled Agent

This online certificate program leading to the professional CTP® designation includes five courses, totaling 157 hours of instruction. Starting with the basics of income tax preparation, this is a great tax course for beginners and can be completed in just 18 months or less. The CTP® curriculum includes most topics on the EA exam and CTP® graduates are well prepared to pass the EA Exam after completing a Surgent EA Exam Review.