Christy Pinheiro EA

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How to Become an Enrolled Agent

What is an enrolled agent?

An enrolled agent is a tax professional, who has demonstrated special competence in tax matters, applied for enrollment, and has been issued an enrollment card.

How do I become an enrolled agent?

An individual becomes an enrolled agent by taking an exam and filing an application with the OPR. He/she must pass the Special Enrollment Examination or present evidence of qualifying experience as a former IRS employee.

How do I become an enrolled agent if I am a former IRS employee?

An applicant may become an EA based on employment with IRS. Former employees are required to submit a standard position description with their Form 23 and payment.

What is the Special Enrollment Examination (SEE)?

The SEE is now a three (3) part examination that will be administered by Prometric.

The SEE contains three (3) parts as follows:
 
Part 1: Individuals
Part 2: Businesses
Part 3: Representation

What must I do in order to take the SEE?

You will need to complete an application for Special Enrollment Examination, Form 2587, which will be available through Prometric's website. Please visit Prometric for additional information and form availability.

How do I obtain my Enrolled Agent exam results?

Examination results are available immediately upon completion of the examination.

What is the next step if I passed all three parts of the SEE?

You are ready to apply for enrollment to practice before IRS! Submit a completed Form 23, Application for Enrollment to Practice before the IRS, along with a check for $125. You can become and enrolled agent.

Just get a good study course and start studying for the exam. Good luck!

Christy Pinheiro is the co-author of the Passkey Publications Enrolled Agent Exam Review Series. Enrolled agents must follow the ethical guidelines in IRS Circular 230.

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