Requirements to Become an Enrolled Agent (EA)
EA stands for Enrolled Agent. An EA is allowed to represent taxpayers before the IRS. An EA can practice in any state in the U.S.
Representing Taxpayers before the IRS
To have unlimited rights to represent taxpayers before the IRS the individual must be one of the following:
Education & Testing Requirements
There are no education requirements, but the individual must pass a three-part IRS exam.
- Individual Taxes – 3.5 hours
- Business Taxes – 3.5 hours
- Representation, Practice, and Procedures – 3.5 hours
Former IRS Agents
Former IRS Agents that worked in the IRS for 10 or more years can become an EA. The former IRS Agent does not have to pass the 3 part IRS exam.
Continuous Education Requirements
An Enrolled Agent must complete 72 hours of professional continuous education on tax and ethical topics every three years.
Regulations for Practicing before the IRS
All individuals practicing before the IRS must comply with IRS Circular 230, Regulations Governing Practice before the IRS.