Enrolled Agent (EA)
An Enrolled Agent is a federally authorized tax practitioner who has earned the privilege of representing taxpayers before the IRS by passing the Special Enrollment Examination (SEE) or through IRS experience.
Exam Tip
EAs have UNLIMITED representation rights before the IRS (same as CPAs and attorneys). Must pass all 3 parts of the SEE. 72 hours of CE every 3 years.
What is an Enrolled Agent?
An Enrolled Agent (EA) is a federally licensed tax practitioner with unlimited representation rights before the IRS -- the same scope as CPAs and attorneys. The EA credential is the highest credential awarded directly by the IRS.
How to Become an EA
| Path | Requirements |
|---|---|
| SEE Exam | Pass all 3 parts of the Special Enrollment Examination |
| IRS Experience | 5 years of IRS employment in a position applying the tax code |
SEE Exam Parts
| Part | Topic |
|---|---|
| Part 1 | Individuals |
| Part 2 | Businesses |
| Part 3 | Representation, Practices & Procedures |
Representation Rights Comparison
| Practitioner | Scope | How Authorized |
|---|---|---|
| EA | Unlimited | SEE exam or IRS experience |
| CPA | Unlimited | State license |
| Attorney | Unlimited | State bar admission |
| AFSP participant | Limited (prepared returns only) | Annual program |
Continuing Education
- 72 hours per 3-year enrollment cycle
- Minimum 16 hours per year
- 2 hours ethics per year (included in 16)
- Must use IRS-approved CE providers
Exam Alert
EAs have UNLIMITED representation rights (same as CPAs and attorneys). Must pass all 3 parts of the SEE. Maintain 72 hours CE every 3 years (minimum 16/year with 2 ethics). PTIN required in addition to EA license.
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Circular 230
Circular 230 is the Treasury Department publication that governs the practice of tax professionals before the IRS, establishing standards of conduct, penalties for violations, and rules for written tax advice.
Power of Attorney (Form 2848)
Form 2848 is the IRS Power of Attorney form that authorizes a qualified individual (EA, CPA, or attorney) to represent a taxpayer before the IRS, including the right to receive confidential tax information.
PTIN (Preparer Tax Identification Number)
A PTIN is a unique identification number issued by the IRS that all paid tax return preparers must obtain and use when signing federal tax returns or claims for refund.
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