IRS Test Requirements for Becoming a Paid Tax Professional
NOTE: As of Friday, Jan. 18, 2013, the United States District Court for the District of Columbia has enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not currently required to complete competency testing or secure continuing education. Read the full IRS statement.
Certified Public Accountants and Attorneys may prepare federal individual income tax returns and represent clients before the IRS without passing an IRS test. (But they must obtain a Preparer Tax Identification Number and renew it annually.)
|
Representation Rights |
Test |
Test Topics |
Number of Questions |
Length of Test |
Fees |
|
| Enrolled Agents | Unlimited* | Special Enrollment Exam |
- Individual Taxation
|
3 parts, 100 questions for each part | 3 parts: 3.5 hours per part | $105 for each part |
*Former IRS employees who become Enrolled Agents without taking the Special Enrollment Examination may be granted limited or unlimited representation rights.
Learn about becoming an Enrolled Actuary or Enrolled Retirement Plan Agent.
Return to the Return Preparer Requirements Homepage
