How to become an IRS Enrolled Agent
An Enrolled Agent (EA) is a federally licensed tax practitioner with unlimited rights to represent taxpayers before the IRS — the highest credential the IRS awards. No degree, no state license, and no sponsor required: pass a three-part exam, clear a background check, and the license is yours. Here is the whole path, start to finish.
Four steps to the EA license
Most self-studying candidates go from first study session to license in 6–12 months.
Get a PTIN
Register for a Preparer Tax Identification Number on irs.gov. It takes about 15 minutes online and costs roughly $20 a year. You need it before you can schedule any part of the exam.
Pass the three-part SEE
The Special Enrollment Examination covers Individuals (Part 1), Businesses (Part 2) and Representation, Practices & Procedures (Part 3). Each part is 100 questions in 3.5 hours, taken separately in any order, about $259 per sitting. From the 2026 window scores are reported on a 200–800 scale and a pass is 500, and passed parts stay valid for three years.
Still deciding between this and the CPA? EA vs CPA, compared. See what each part actually asks: Part 1 questions · Part 2 questions · Part 3 questions. Free samples with full cited explanations, no signup.
Apply for enrollment
Within one year of passing your final part, apply with Form 23 (about $140, filed online via Pay.gov). This is the formal request to be admitted to practice before the IRS.
Pass the suitability check
The IRS reviews your personal tax compliance and runs a background check. File and pay your own taxes on time — the most common hold-up is a candidate's own unfiled return.
Typical timeline
PTIN: same day. Study: 2–4 months per part for most candidates working part-time. Enrollment processing after Form 23: typically around 60–90 days. Testing runs May through February, with an annual break each March–April while the exam is updated.
Total cost
Roughly $950–$1,000 in required fees: three exam sittings (~$777), Form 23 (~$140), and the PTIN — plus whatever you spend on study materials. Our complete question bank is $74/year, a fraction of the big courses.
What the license gets you
EAs represent clients in audits, collections and appeals in all 50 states — the same practice rights before the IRS as CPAs and attorneys, without a degree requirement or state-by-state licensing. Tax practices hire EAs year-round, and many EAs build independent practices around representation work that unlicensed preparers cannot touch. If you already have five years of qualifying IRS experience, you may be able to skip the exam entirely and enroll on the strength of your service record.
Keeping the credential
EAs renew every three years and complete 72 hours of continuing education per cycle — at least 16 hours a year, including 2 hours of ethics — from IRS-approved providers. Stay current, stay compliant with Circular 230, and the license renews for the rest of your career.
Becoming an EA — FAQ
Do I need a degree or accounting background?
No. There is no education or experience requirement. Anyone who passes the three-part SEE and the suitability check can become an EA — which is exactly why it's the fastest serious credential in tax.
How hard is the exam?
Pass rates by part are typically in the 60–75% range, and candidates who drill real, law-based questions do markedly better. Most failures come from under-practicing Representation (Part 3) and the business-entity rules in Part 2 — not from the material being unlearnable.
Which part should I take first?
Most candidates start with Part 1 (Individuals) because it overlaps with everyday return work, then sit Part 3 (Representation) — commonly considered the most approachable — and save Part 2 (Businesses), the broadest part, for last. Any order is allowed.
How long do my passed parts last?
Three years from the date you pass each part. Pass all three within that rolling window, then apply for enrollment within one year of your final pass.
EA vs CPA — which should I get?
They solve different problems. The CPA is a state accounting license with education and experience requirements; the EA is a federal tax license with none. For pure tax work — preparation and IRS representation — the EA gets you the same practice rights before the IRS in a fraction of the time and cost.
Start with the questions, not the lectures.
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