How to Become an Enrolled Agent

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methods

1Applying for a PTIN

2Taking the Special Enrollment Exam

3Working for the IRS

Other Sections

Tips and Warnings

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References

If you have experience as an accountant, tax attorney, or tax professional, becoming an enrolled agent with the IRS is a way to advance your career. This license tells the public that you have special competence in tax matters and makes your services more valuable. There are 2 ways you can become an enrolled agent. You can take and pass the online exam, or you can work for the IRS. Because this is a federal licensing program, the process is the same no matter what state you live in. If you want to become an enrolled agent by taking the online exam, you must first get a Personal Tax Identification Number (PTIN) if you don't already have one.

Steps

Method 1

Method 1 of 3:

Applying for a PTIN

1. 
   1
   Gather business and personal documents. The PTIN application requires you to provide information about yourself, your experience as a tax professional, and your criminal background. Before you start your application, make sure you have the following information handy:

   • Personal information, including your Social Security number, date of birth, full legal name, and mailing address
   • Business information, including the name of your office or employer, business mailing address, and business phone number
   • Your tax returns for the previous year
   • Explanations of any felony convictions on your record, if any
   • Explanations of any problems you've had fulfilling your tax obligations, if any
   • Information for any US-based professional certifications you have

   Tip: If you have a previous felony conviction or have failed to pay taxes in the past, you may not be able to get a PTIN.
2. 
   2
   Create an account on the PTIN system. If you've never had a PTIN before, you must first create an account so you can fill out your online application. Go to https://www.irs.gov/tax-professionals and click the "Renew or Register" button to get started.

   • To set up your account, you must provide your name and a valid email address, then provide information for security questions.
   • You will receive an email with a temporary password you can use to verify your email address and log in to your account the first time. Once you do, you'll be prompted to create a new password.
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3. 
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   Complete your online application. After you create your permanent password, you can apply for a PTIN through your account. The IRS only accepts PTIN applications online. The application requires you to provide personal and business information about yourself.

   • You must also provide information about last year's tax return. This information is used to verify your identity in IRS records.
   • If you filed your taxes within the 8 weeks before you apply for a PTIN, use the information from the previous year. Your most recent return may not be in the system yet.
4. 
   4
   Wait for a secure message in your PTIN account. It typically takes about 15 minutes to receive your PTIN. The IRS will send it to you through a secure message within your PTIN account. The IRS will never email you regarding your PTIN.

   • Copy down your PTIN when you get it and keep it in a safe place. You will need it to apply for and take the enrollment exam.
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Method 2

Method 2 of 3:

Taking the Special Enrollment Exam

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   Study for the Special Enrollment Exam (SEE). The SEE is an exam with more than 250 questions divided into 3 parts. The first 2 parts cover the taxation of individuals and businesses. Part 3 covers representation, practices, and procedures of representing individuals or businesses before the IRS. To adequately prepare for the exam, plan on studying for 3 to 8 months, depending on your knowledge and experience.

   • You can study on your own, but you'll probably get better results if you take a study course specifically designed to prepare you for the SEE. Courses are offered by independent licensing and exam preparation companies as well as the National Association of Enrolled Agents (NAEA). The NAEA has additional information about studying for the exam on its website, https://www.naea.org.

   Warning: The exam is comprehensive and requires significant preparation. Even if you have extensive experience as a tax professional, you still probably need to study for at least 3 months to perform well on the exam.
2. 
   2
   Apply to take the exam on the Prometric website. The SEE is administered on behalf of the IRS by Prometric. When you're ready to take the exam, go to https://www.prometric.com/en-us/clients/see/pages/landing.aspx and create an account.

   • Once you've created an account with Prometric, you'll be able to schedule your test. Tests are conducted at a Prometric testing center. If you live in a rural area, you may have to travel to a testing center. Be sure to factor in travel time when you schedule your test.
   • The fee for the SEE is $184.97 per part, or $554.91 total. The fees must be paid when you schedule your test. You can pay your fee with a major credit or debit card or an electronic check.
   • Prometric also allows you to schedule a "dry run" to familiarize yourself with the examination experience before test day.
3. 
   3
   Earn a passing score on all 3 parts of the SEE. On the day of the test, arrive at the testing center at least 30 minutes before your appointment. Bring a valid, government-issued photo ID so the test administrator can validate your identity.

   • You have 3.5 hours to complete the test. However, your exam appointment will be 4 hours long to allow time for a tutorial before the exam.
   • You do not have to take the exam parts in any particular order, or even on the same day. During your scheduled test window, you can take each part up to 4 times.

   Tip: You'll receive your test score immediately after you complete your examination. If you want to reschedule a part that you failed, you must reschedule it for at least 24 hours after the date of your last appointment.
4. 
   4
   Fill out Form 23 to apply for enrollment. Provided you passed all 3 parts of the SEE, you can apply to become an enrolled agent by completing Form 23 and submitting it to the IRS. You can download the form at https://www.irs.gov/pub/irs-pdf/f23.pdf.

   • Before you fill out the form, make sure you've read and understood the IRS's Circular 230 covering tax professionals. You can download the latest version of this circular at https://www.irs.gov/tax-professionals/circular-230-tax-professionals.
   • When you submit your application, the IRS will conduct a background check. Provided you pass the background check, you'll become an enrolled agent.
5. 
   5
   Add your new credential to your professional information. The IRS will send you notification when your application has been accepted. This may take a few weeks. After your application is accepted, you can officially advertise yourself as an "Enrolled Agent" of the IRS.

   • You may also want to add this credential to your LinkedIn account, business cards, professional website, and email signature line.
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Method 3

Method 3 of 3:

Working for the IRS

1. 
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   Gain at least 5 years of experience in a taxpayer-facing field position. If you've worked for the IRS for at least 5 years as an appeals officer, special agent, revenue officer, revenue agent, tax specialist, tax law specialist, or settlement officer, your work experience may qualify you for a SEE waiver. With the waiver, you can become an enrolled agent without having to take the SEE exam.

   • The IRS's Circular 230 provides additional information on the types of experience that qualify. You can download the circular at https://www.irs.gov/tax-professionals/circular-230-tax-professionals.

   Tip: If your work experience doesn't provide the same overall background that you would have to demonstrate by taking the SEE, your practice may be limited solely to the areas in which you have expertise.
2. 
   2
   Complete Form 23 to apply for enrollment. You can download Form 23 at https://www.irs.gov/pub/irs-pdf/f23.pdf. The form requires you to provide personal and professional information about yourself.

   • If you want to become an enrolled agent after your service with the IRS, you must apply within 3 years of your separation from the IRS. Otherwise, you'll have to take the SEE exam.
3. 
   3
   Provide information about your education and work experience. In addition to Form 23, you may need to provide background information to show that your education and work experience are as comprehensive as the knowledge tested on the SEE exam.

   • Include copies of any degrees, licenses, or certifications you've earned, even for licenses or certifications that are no longer valid.
   • A description of your work duties can also help the IRS determine if you have the knowledge and experience necessary to qualify as an enrolled agent.
4. 
   4
   Pass the background check conducted by the IRS. When the IRS receives your application, it will perform a criminal background check on your behalf. The purpose of this background check is to ensure that you haven't done anything in the past that would disqualify you from becoming an enrolled agent.

   • For example, if you've had trouble paying your taxes in the past, or if you were convicted of a tax-related crime, you typically would not be eligible to become an enrolled agent.
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Warnings

• As an enrolled agent, you must complete the IRS's continuing education requirements and renew your license every 3 years. Your PTIN must be renewed every year.
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