Becoming an Enrolled Agent

accounting2With the new testing requirements for tax professionals in place you will have to test in order to continue preparing tax returns. This affords you with an opportunity to either take the IRS exam for ALL tax professionals or take the exam for THE tax professionals, Enrolled Agents. Enrolled Agents are an elite group of Tax Professionals who have been licensed to represent taxpayers before all administrative levels of the IRS.

 

How Do You Become An Enrolled Agent?

There are two tracks to become an enrolled agent, which are outlined in Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The IRS website also provides information on the enrollment process. Prometric administers the exam process for IRS. The two tracks are:

  • Online examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking a online examination administered by Prometric. This track requires that you -
    • Apply to take the Special Enrollment Examination (SEE);
    • Achieve passing scores on all parts of the SEE;
    • Apply for enrollment on Form 23; and
    • Applicants must undergo a background check prior to enrollment, which includes a review of the applicants tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment.
  • IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that you -
    • Possess the years of past service and technical experience specified in Circular 230;
    • Apply for enrollment Form 23; and
    • Applicants must undergo a background check prior to enrollment, which includes a review of the applicants tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment.

 

Once you have made the decision to become an Enrolled Agent, who better to get you there than an Enrolled Agent! Missouri Society of Enrolled Agents has partnered with Fast Forward Academy to offer a study program that will provide you with everything you need to learn fast and pass. Guaranteed!

 

I am often asked why I continued my EA status after getting a CPA license.  I always answer that EAs are the tax professionals. - Wm Sunderland CPA, EA, CFP

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