Playbook
How a tax preparer becomes an enrolled agent
Short answer
To become an enrolled agent, get a PTIN, pass all three parts of the IRS Special Enrollment Examination within three years, apply for enrollment, and pass a suitability check that includes your own tax compliance. Former IRS employees with qualifying experience can apply without the exam. EAs then need 72 CE hours every three years.
By the BestTaxSoftware.com editorial team. Updated . Prices checked on vendor sites that day.
What are the steps?
- Obtain or renew a PTIN.
- Schedule and pass Part 1 (Individuals), Part 2 (Businesses), and Part 3 (Representation, Practices and Procedures).
- Pass all three parts within three years of passing the first.
- Apply for enrollment with Form 23.
- Pass the suitability check, including a review of your own filing and payment history.
- Keep the credential with 72 hours of CE every three years, including ethics.
Why does the EA credential matter for revenue?
It unlocks collection, audit, and appeals work. A preparer limited to returns can only refer those clients. An EA can take the case.
Questions practitioners ask
- Do I need a degree to become an enrolled agent?
- No. The IRS does not require a degree; it requires passing the exam and the suitability check.
- Which exam part should I take first?
- Many candidates take Part 3 first if they want to move into representation. The IRS allows any order.