How to Become an Enrolled Agent: Step-by-Step Guide

Summary

Becoming an Enrolled Agent (EA), the highest tax-related credential offered by the IRS, is a smart and lucrative career move - with EAs earning an average of $75K to $85K annually. This guide provides insights on the journey to becoming an EA, starting with obtaining a PTIN, successfully completing the 3-part Special Enrollment Examination (SEE), and applying for enrollment. Despite the IRS not specifying any degree requirements, EAs maintain specialized focus on tax preparation and representation, featuring deep comprehension of tax laws and procedures, which makes them highly sought after by Fortune 500 companies, among other institutions.

In the field of tax, Enrolled Agent (EA) is the highest, most prominent designation accredited by the IRS. This guide here intends to illustrate why to become an Enrolled Agent. Why could EA be a better choice for professionals to begin and grow their careers as tax professionals? 

What is an Enrolled Agent?

EAs are federally licensed tax practitioners. It is a nationwide reorganized credential issued by IRS a federal government's tax agency. Being the highest credential, EAs are the tax preparers authorized to prepare and represent clients in front of the IRS in all 50 states. 

What are the Requirements to become an Enrolled Agent? 

  • Must have SSN 
  • Get your PTIN 
  • IRS doesn’t specify any degree or formal education required 

How long to become an Enrolled Agent​?

Becoming an EA may generally take between 6 to 18 months depending on your preparation. 

To become an Enrolled Agent, you need to apply for PTIN, pass the 3-part Special Enrollment Examination (SEE), and then apply for enrollment.  

Specialized Focus

The primary focus of an EA is tax preparation and representation. This means EAs have a deeper understanding of tax law and procedures than CPAs.

Holding the credential you can serve as: 

  • Tax Preparer 
  • Tax Consultant and Advisor 
  • E&T Tax Specialist 
  • Tax Compliance Officer 
  • IRS Representative (Tax disputes or Audit) 

Enrolled Agent Earning According To Payscale.Com

Enrolled agents typically make between $75K to $85K a year. However, Enrolled agents' main source of income is during the tax season, where they earn a lot in comparison to other designations.


Opting for EA can be a game-changer for your professional career. 

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Why Become An EA?

You should take the EA course if you intend to maintain a career in US taxation. There are several job opportunities available for individuals interested in this profession. Fortune 500 companies, international banks, shared services, financial institutions, and the Big 4 need EAs for their accounting systems. 

The following Enrolled Agent jobs are available to those who enroll:

  • Work for a Big 4 accounting firm as an accountant
  • Obtain work experience with multinational corporations.
  • Incorporate the practice into the American market.
  • Establish a partnership with worldwide companies
  • Coordinate with KPO and BPO taxation departments.
  • You should engage shared service centers and F&A firms in your work.

Explore the top reasons to become an Enrolled Agent in 2025 and why it’s a smart career move before you begin your journey.

How to Become an Enrolled Agent?

How to Become an Enrolled Agent?

Accounting graduates with a basic understanding of the subject matter are eligible to apply for EA certification. But applicants must demonstrate proficiency in tax topics. There are two ways for students to enroll as agents:

Complete The Special Three-Part IRS Examination


The Special Enrollment Examination consists of three sections (Businesses; Individuals; Representation, Practices, and Procedures). Candidates must passed that to become an EA. You can take all three components of the exam in any order. To obtain the EA certification, you only need to pass all three exam parts.

IRS Experience


The candidate must have worked in a job for the past five years. In this job, they should have dealt with and understood the rules and regulations of the Internal Revenue Code. These rules and regulations relate to taxes such as income, inheritance, gifts, employment, or excise taxes.

Steps To Become An Enrolled Agent Via EA Exam

Here are a few steps to become an Enrolled Agent:

Step 1: Obtain A Personal Tax Identification Number (PTIN)


To obtain a PTIN, you need to provide your social security number and personal and business details. Additionally, you must disclose any criminal record and submit your previous year's tax return. You must also explain any tax responsibilities and provide information on any professional certifications obtained in the U.S.

You can set up your IRS account once you've gathered all the information you need. Next, you will need to apply for your PTIN. After approval the PTIN will be send to you via email. Check the enrolled agent eligibility!

Step 2: Study For The SEE (Special Enrollment Examination)


The EA exam has three parts:

Part 1: Individuals

Part 2: Businesses

Part 3: Representation, Practices, and Procedures

There is a lot of information available online about the exam on the IRS's website. Despite this, there is no set path of study on the website, so it is hard to determine what is relevant to the exam based on all of the information. Instead, consider taking an EA Review course to help you study faster and more effectively.

MYCPE ONE is a one stop platform offering EA Exam Prep Course that include 100+ hours of video lectures, 3,000+ practice questions, EA review questions and many other features. 

Step 3: SEE Exam


Registration

As soon as you have finished studying for the exam, it's time to register. It doesn't matter in what order you take them. Registration for the SEE can be done at Prometric's website; be sure to schedule early, as slots can fill up quickly. In addition, you should review the Candidate Information Bulletin.

Take the SEE

In order to pass the SEE, all three parts must be passed within two years. A multiple-choice exam lasts for 3.5 hours and consists of 100 questions. The minimum passing score is 105. Enrolled agents must pass all three parts of the exam to become certified.

Step 4: Apply For Enrollment


By completing Form 23, you can apply for enrollment to practice before the IRS only after passing EA Exam. There is a $30 application fee. Also pass a sustainability check, this includes tax compliance checks and background checks are conducted on applicants who apply for enrollment.

Maintaining Enrolled Agent Certification

As an enrolled agent, you will need to maintain your EA certification in the future.

Every three years, enrolled agents must renew their licenses. By doing this, EAs are informed about any changes to the tax code.

The IRS will send you a reminder when your renewal cycle is approaching. You can complete the renewal process online or by mail using Form 8554.

Enrolled Agent Requirements: 72 hours of Continuing education is a must. EAs must complete these in a rolling period of three years (the enrollment cycle). However, two hours of ethics must be completed every year.

Note- If you’re preparing for the EA exam, our guide on the best EA prep courses can help you find the right resources to pass with confidence.


Getting ready for the Special Enrollment Exam?

To prepare for the EA exam, you can take advantage of several EA review courses. The Enrolled Agent review course you need is available regardless of your learning style.

For more courses at MYCPE ONE, you can join our unlimited Access Plan that allows you to attend 15,000+ hrs courses on 100+ subjects for multiple designations.

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FAQs

The average salary of an Enrolled Agent ranges from $75K to $85K as of July 25, 2023.

You can take the Enrolled Agent (EA) exam at any Prometric testing center across the U.S. and in select international locations. Visit Prometric’s IRS Test Page to find a center near you and schedule your exam.


The EA exam is available annually from May 1 through February 28. There’s a blackout period in March and April, during which the exam is not offered.

Right after you finish the exam, you’ll receive your results on-screen. A printed copy of your score report is also provided before you leave the test center.


Yes, it’s challenging, but doable with dedicated preparation. The EA exam covers in-depth tax law, and you’ll need a strong grasp of the Internal Revenue Code and IRS procedures. Many candidates use structured study programs to stay on track.

It depends on your pace. The IRS requires that you pass all three parts of the EA exam within two years of passing your first part. Many candidates complete the process in 6–12 months with consistent study.


Your raw score is converted to a scaled score between 40 and 130. To pass, you need a minimum scaled score of 105 on each part. The scoring process is standardized and overseen by the IRS.

Jason Dinesen

Jason Dinesen

President, Dinesen Tax & Accounting, P.C.

Jason Dinesen (LPA, EA) is an entrepreneur, tax expert, and CPE Presenter. Dinesen brings over 15 years of experience helping individuals and businesses with accounting, bookkeeping, tax preparation, and business advisory in various industries. Dinesen is a regular CPE Presenter at MYCPE ONE. He has coached more than 200k+ accounting, taxes, and HR professionals on various topics of accounting, individual taxation, corporate taxation, and professional ethics. Jason has developed a strong following within the professional community for tax-related subjects. Dinesen is known for sharp tax interpretations, and he quickly brings his analysis of the latest tax updates and IRS guidance to the professional community.

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