Still havent heard back about your EA application after 90 days? Electronic Course - $109.95. How long will it take for my EA application to be processed? The step-by-step process to become an enrolled agent is detailed on the official IRS website. , , , , , , , , , , , , . If you do go the online route, you first have to create an account with Prometric. An enrolled agent is responsible for representing individuals to the Internal Revenue Service. They help with filing taxes and represent individuals or corporations during an audit, appeal or collection proceeding by the IRS. Water in a clear or transparent container with a lid or cap must have all labels removed, and the container will be inspected for notes or other prohibited test aids. So, plan for this 3-month waiting period in advance of submitting your application. Conduct that would render the individual unfit to practice before the IRS. The background check will consist of researching the candidates personal tax history. The Advocates Act, 1961 empowers State Bar Councils to frame their own rules . Conversely, you can fill out Form W-12 and mail in your PTIN application. Fill out and submit the application. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years. Visit Prometric's website for additional information on how to prepare for your exam, including a computer-based test tutorial, a video that describes what to expect on test day, test center regulations, and a "test drive" of the examination. To get your PTIN, you must do the following: When you apply online, the application process takes about 15 minutes from start to finish. Enrolled Agent 24 Hour Continuing Education. If you choose the online route, youll need to create an account. The IRS official website states that enrolled agent status is the highest credential awarded by the IRS. Review the Candidate Information BulletinPDFto get started. Unauthorized access to notes, books, reference materials or electronic devices may result in your test results being nullified by the IRS. EAs are licensed by the federal government and can represent taxpayers before the IRS. Again, for most professional accounting certifications, meeting the requirements can be tough. That candidate has until November 15, 2023 to pass the remaining part. After registering with Prometric, youll be able to schedule your EA exam. So, how long do you need to study for the EA exam? Since an enrolled agent has a number of responsibilities, the salary tends to be fairly lucrative. A list of qualifying courses can be found through the IRS. If you fail an exam part, you must allow 24 hours before scheduling another appointment for that same part. As part of an EAs job responsibilities, he or she often develops a strategy for handling matters with the IRS. You can start by learning all about the enrolled agent review courses available to find the best one for you. Please allow 60 days for processing (90-120 days if you are a former IRS employee). Through this suitability check, the IRS considers whether the applicant has met all their own individual and business tax return requirements and whether they have taken part in incompetence and disreputable conduct. Under section 10.5 of the application to become an enrolled agent, according to Cornell Law School, these are a few disqualifying criminal offenses and felonies: While the specific enrolled agent disqualifications are not explicitly stated, a criminal record of any kind could potentially disqualify an applicant from becoming an enrolled agent, but it may not. You must record and keep this number in case you need to reschedule, cancel, or change your appointment. Prometrics website lists all the testing centers in your area. The National Association of Enrolled Agents reports that there are more than 50,000 enrolled agents working in the United States as well as abroad. To become an enrolled agent, you must meet the enrolled agent requirements. The profession began in 1884, according to the National Association of Enrolled Agents (NAEA), a network founded in 1972 dedicated to advancing the careers of enrolled agents while maintaining a standard of ethics. Here Are The Top 5 Enrolled Agent courses for 2023: Once you have a PTIN, you can move on to fulfilling the secondary enrolled agent requirements. Each part of the enrolled agent certification exam is 3 hours long. One commenter stated that the program for enrollment and renewal of enrollment of enrolled agents should be funded by enrollment and renewal feesnot the EA SEE user feeand recommended increasing the enrollment and renewal fees instead of increasing the EA SEE user fee. Mon - Sat 9.00 - 18.00 . So, to get your PTIN, you must do the following: If you dont have any convictions or discrepancies with your federal tax obligations, the IRS will grant you a PTIN immediately. Candidates with a scaled score of 45 are far from being successful. Most people who decide to pursue the EA designation will need to take the EA exam. This exam covers auditing and attestation, business environment and concepts, financial accounting and reporting, and regulation. Next, you must enter your zip/postal code or address and city to search for nearby testing centers. You can also ask me any questions you may have by emailing or leaving a comment. All labels must be removed, and the container will be inspected for notes or other prohibited test aids. Coast Hwy & West St. $20 an hour. Possess 5 years of experience as an IRS employee. You may electronically apply for enrollment and make secure payment of the $140 enrollment fee at Pay.gov. To study effectively for the EA exam, you must rely on EA exam prep. Additionally, the EA exam is only offered during the testing window set by the IRS. Each part of the SEE contains 100 questions. Page Last Reviewed or Updated: 01-Mar-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Annual Filing Season Program Participants, Certified Professional Employer Organization (CPEO), detailed information about continuing education for enrolled agents, Part 3 Representation, Practices and Procedures, IRS tax forms and their accompanying instructions, Form 23, Application for Enrollment to Practice before the IRS, Treasury Inspector General for Tax Administration, Enrolled Agents - Frequently Asked Questions, Achieve passing scores on all 3 parts of the SEE;*, Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities; and criminal background, No fee if you reschedule at least 30 calendar days prior to 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 examination fee if you reschedule less than five calendar days before your appointment date. Circular 230 specifies that during your previous employment with the IRS, you must have been regularly engaged in applying and interpreting the provisions of the Internal Revenue Code and the regulations relating to income, estate, gift, employment, or excise taxes.. You will need to achieve a passing score on all three parts of the exam to become an enrolled agent. Generally speaking, interested candidates should have a background in public accounting. Altogether, the online application process takes about 15 minutes. But if youre familiar with the exam material, youll likely spend 4 to 7 weeks studying. In all honesty, the process of becoming an EA is simple, especially when compared to other accounting and tax-related certifications. Section 24A speaks about disqualification for enrolment. Prepare for the EA Exam with a Fast Forward Academy instructor as they work through key topics and study questions from our industry-leading review course. But the EA designation is different once more because the only primary requirement for starting the EA process is having a Preparer Tax Identification Number (PTIN). enrolled agent disqualifications If youre like most people, youll need to pass the EA exam to become an EA. However, the salary of a CPA will quickly exceed the salary pace of an EA. After that, you can check the appointment availability of your preferred testing center. If you are an attorney, a certified public accountant or have been working with the IRS for some time, becoming an enrolled agent (EA) can expand your field, supplying you with additional credibility to handle tax matters. With their unlimited rights, they can help and advice businesses, trusts, corporations, and other entities. Page Last Reviewed or Updated: 14-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Annual Filing Season Program Participants, Certified Professional Employer Organization (CPEO), Treasury Inspector General for Tax Administration. Compared to the requirements of other accounting and tax-related certifications, the enrolled agent requirements are quite simple. Keep reading to find out! Enrolled agents can choose to exclusively prepare personal income tax returns for high- or low-income individuals, work specifically with small businesses or LLCs, exclusively prepare corporate tax returns or work with estates and trusts. Candidates become an EA by either of the following paths: Pass a written exam. Applicants do not need to hold a particular degree or meet experience requirements. An entry-level enrolled agent with up to five years of experience can typically expect to earn an average of $42,000 per year. While annual EA salaries within the US range between $25,500 and $97,000, the majority of EA salaries currently fall between $45,000 (25th percentile) to $68,500 (75th percentile) with top earners (90th percentile) making $86,500 or more. Certified Public Accountant vs. Enrolled Agent Salary. In order to become a certified public accountant, candidates are required to complete a minimum of 150 undergraduate hours. Offenses involving dishonesty or breach of trust. As long as you dont have any felony convictions or discrepancies with your federal tax obligations, the IRS will grant you a PTIN immediately after you submit the application. Women are not eligible for selective service registration. IRS Circular 230 contains more detailed information about these two paths. Enrolled Agents (EAs) are the only federally-licensed tax practitioners who specialize in tax preparation and have unlimited rights to represent taxpayers before the Internal Revenue Service.If you get a letter from the IRS, or worse, are audited or are the target of a collection action, your EA can . If not applicable, candidates can become enrolled agents after passing all three parts of the IRS Special Enrollment Examination (SEE) within two years of taking part one of the exam. If youre seeking guidance for selecting an EA exam course, check out my review of the. Becoming an enrolled agent still offers plenty of benefits. However, you can schedule an appointment for a different exam part without waiting 24 hours. Candidates can schedule their exam online or contact the call center at 800-306-3926 (toll-free) or +1 443-751-4193 (toll), 8 a.m. - 9 p.m. (ET), Monday through Friday. Specific Types of Representation 19 questions, 4. The IRS offers 2 paths to becoming an official EA: Clearly, if you dont have the necessary IRS experience, then youll have to take the EA exam. Individuals who are considering becoming enrolled agents should enjoy working with people and have high ethical standards. Enter your full exam confirmation number. After youve successfully secured the EA designation, you must meet a few other requirements to maintain your status. Since there arent any education requirements for EA qualification, you dont need a college degree to become an EA. Typically, candidates must have a certain amount of education and/or experience to even qualify to take the exam. Gleim EA vs Surgent EA Exam Review: Which is better for Enrolled Agents? Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight.