Enrolled Agents - Frequently Asked Questions
- Information about Enrolled Agents
- SEE Content/Scoring
- SEE Availability/Scheduling
- Test Center Environment
- Test Results
- Continuing Education
Information about Enrolled Agents
1. What is an enrolled agent? (posted 11/8/11)
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.
2. How do you become an enrolled agent? (posted 11/8/11)
Follow these steps to become an EA:
- Obtain a Preparer Tax Identification Number;
- Apply to take the Special Enrollment Examination (SEE);
- Achieve passing scores on all 3 parts of the SEE;*
- Apply for enrollment; and
- Pass a tax compliance check to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities.
*Certain IRS employees, by virtue of past technical experience, are exempt from the exam requirement.
Review the Candidate Information Bulletin (pdf) to get started.
3. What is the difference between an Enrolled Agent and other credentials (e.g., Registered Tax Return Preparers)? (posted 11/8/11)
View this chart to learn about different tax preparer credentials.
4. Is it possible to become an Enrolled Agent if I have or have had problems with my personal tax obligations? (posted 11/8/11)
Failure to timely file tax returns or to pay your taxes may be grounds for denying an application for enrollment. The Return Preparer Office will review all of the facts and circumstances to determine whether a denial of enrollment is warranted.
5. How can I check on the status of my Enrolled Agent application? (posted 11/8/11)
To find out the status of an Enrolled Agent application, please send an email to epp@irs.gov, or call (313) 234-1280. Please be sure to include your full name and address.
6. How do I obtain a misplaced enrollment card? (posted 11/8/11)
A replacement card may be obtained by calling (313) 234-1280. You may also request a replacement card by e-mail at epp@irs.gov or by fax at (313) 234-1622. If requesting the card via e-mail, please do not include your SSN. The request should include your name, contact information, such as your daytime phone, and your enrolled agent number.
1. What is covered on the SEE? (posted 11/8/11)
The SEE contains three parts as follows:
2. How many questions are on each part of the examination? (posted 7/17/06)
Each part of the SEE contains 100 questions.
3. What is the time limit for each part of the examination? (posted 7/17/06)
Each part is 3.5 hours long. The actual seat time is 4 hours to allow for a tutorial and survey.
4. What is the weight of each question? (posted 7/17/06)
Each item is weighted equally.
5. Do the questions change from year to year? (posted 11/8/11)
A new exam is introduced each May.
1. How far in advance should a candidate register before the testing date? (posted 7/17/06)
You should register and schedule as far in advance as possible. Allowing a longer lead time between scheduling and testing will enable you to choose a test date and time that is convenient for you. If space permits, you may register and schedule up to 2 days prior to your test date.
2. I previously passed parts of the exam, how long can I carryover those scores? (posted 11/8/11)
Candidates who pass a part of the examination can carryover passing scores up to two years from the date the candidate took the examination. For example, if a candidate took and passed part 1 on November 15, 2010 and passed part 2 on February 15, 2011, that individual has until November 14, 2012 to pass the remaining part otherwise he/she loses credit for part 1. On February 14, 2013, if that individual still has not passed all other parts of the examination, he/she loses credit for part 2.
Test Center Environment
1. Will the tests be open book or resource assisted? (posted 11/8/11)
The examinations are closed book, so no reference materials, papers or study materials are allowed at the test center. You will not be able to leave the testing room with a copy of any notes taken during the examination. Some examination questions may contain excerpts from the Internal Revenue Code or Income Tax Regulations.
2. What should I bring to the test? (posted 11/8/11)
Please bring with you one unexpired U.S. government issued photo ID that includes your name, photo, and signature. Paper, pencil and a calculator will be provided at the test site. Personal items are not allowed in the test room and must be stored in a locker. Persons not scheduled to take a test are not permitted to wait in the test center.
3. Why can't we have food or water in the testing room? (posted 11/22/06)
Prometric's policy is to prohibit bringing in anything to the test center to minimize the opportunities for cheating. A second reason for prohibiting water specifically is the opportunity for the computer to be inadvertently damaged, making it difficult for other test-takers to test when they are scheduled. It can also be distracting to other test takers.
1. How do I obtain my SEE results? (posted 11/8/11)
Examination results are available immediately upon completion of the examination.
2. Do I have to send my test results to the IRS? (posted 11/8/11)
No. They will automatically be shared with the IRS and IRS records will be updated accordingly.
3. If you don't grade on a curve and there is no predetermined pass rate, how do you determine if a person passes or fails? Do you have a predetermined passing score?
(posted 11/22/06)
Each item is worth one point. The passing score was determined by the IRS following a cut score study. The cut score study followed a modified Angoff method for establishing the cut score. A panel of subject matter experts composed of Enrolled Agents and IRS representatives developed a definition of the minimally qualified candidate. Using this definition, they considered each item on the base form and estimated the difficulty of the item for the minimally qualified or borderline candidate. The results of these estimates were analyzed and presented to the IRS for final decision. Once the passing score was determined for the base form, Thomson Prometric began using a statistical equating process to ensure comparability of scores on all forms. Scaled scores are used to report the scores. The tests have been developed to identify the passing candidate from the failing candidate. We do not use either normal distribution or a preconceived pass rate to establish the passing score.
4. How can I determine what the passing percentage is? Is it 60%, 70%, 80% or something different? (posted 11/22/06)
The purpose of a scaled score is to provide a standardized way of reporting test scores to failing candidates when multiple test forms are used. Passing candidates will receive notification of having passed because the test has been designed to identify those who should pass not to rank order the test takers.
Scaled scores are determined by calculating the number of questions answered correctly from the total number of questions in the examination and converting to a scale that ranges from 40 to 130. The IRS has set the scaled passing score at 105, which corresponds to a minimum level of knowledge deemed acceptable by those persons who will be practicing before the IRS. Failing candidates are provided a scaled score value so that they may see how close they are to being successful. Candidates that receive a scaled score of 104 are very close to passing. Candidates with a scaled score of 45 are far from being successful.
5. Once I have passed all three parts of the SEE how do I officially become an Enrolled Agent? (posted 11/8/11)
Submit a completed Form 23, Application for Enrollment to Practice before the IRS, along with a check for $30 to the address listed on the Form.
