An enrolled agent is a tax professional who is given permission to represent taxpayers before the Internal Revenue Service. It is then advisable for individuals, businesses, or entities with tax issues to work with an EA when filing complicated tax returns or dealing with audits and scrutiny by the IRS. They are authorized to counsel, represent, and prepare tax returns for individuals, estates, corporations, trusts, and entities with tax-reporting requirements. An enrolled agent must additionally pass a “tax compliance check.” Their own personal tax records must be in order. They can’t owe the IRS and must have filed all their tax returns due to date.

The EA designation can be revoked for malpractice by the IRS Office of Professional Responsibility. EAs have limited client privilege under the terms of the IRS Restructuring and Reform Act of 1998. The Act provides for confidentiality between the agent and their client under some circumstances involving audits and collections. An international test administration agency, Prometric administers the SEE on behalf of the IRS. Resources include extensive information about the test, scoring, and retesting. Find out about your state taxes—property taxes, tax rates and brackets, common forms, and much more.

Benefits of Becoming an Enrolled Agent (EA)

Candidates who pass the exam must pay a $67 enrollment fee when they apply to practice before the IRS. In addition, they cannot display their credentials when representing clients and advertising their services. They cannot use the term certified as part of a title or infer an employee relationship with the IRS. A financial professional will offer guidance based on the information provided and offer a no-obligation call to better understand your situation. On the other hand, CPA examinations have four parts, and each part costs $208.40.

Discussed below are the primary differences between EAs and CPAs, which should provide a better understanding of which professional is most suitable for the work required. Test-takers who fail the exam must pay the same fee to retake the test. To maximize the value of their investment, candidates should wait to register until they are fully prepared to take the exam.

What is the enrolled agent exam?

We are advancing the professional tax practice through leadership, management, community, and ethics. Once you have received your enrolled agent status, you are more than welcome to explore employment options with H&R Block. We also offer our yearly Income Tax Course for those who have considered becoming tax preparers or are interested in part-time income. An enrolled agent will be able to represent you before the IRS, get your taxes filed on time and accurately, provide competent representation for any of your federal income tax needs, and be able to answer any questions you might have.