Enrolled Agent Certifications Guide

The enrolled agent (or EA) provides advice to American taxpayers regarding matters related to the Internal Revenue Service (IRS). “EA” status is the highest credential granted by the Internal Revenue Service and is legally recognized in all 50 U.S. states. Enrolled Agents also hold the highest credential in the tax industry.

An Enrolled Agent (EA) has the benefit of representing taxpayers before the Internal Revenue Service (IRS) by either:

  • Passing a three-part thorough Internal Revenue Service test covering private and company tax returns, OR
  • Through experience as a previous IRS Employee

Certified Enrolled Agents (CEAs) are the certified tax representatives who work exclusively in accounting firms for either big or small companies. They also work as individual tax consultants for individuals. An accounting professional who is accredited as a CEA is permitted by law to represent one business on behalf of all the other CAs working for that firm. Hence, they have the ability to represent a business that is domiciled in numerous states throughout the United States.

Enrolled Agents Become Licensed in Two Ways:

  • An applicant can sit and pass the Special Enrollment Examination (SEE), a comprehensive exam covering all aspects of taxation including tax representation, practices, procedures, and data analysis. To maintain their status, enrolled agents must also complete 72 hours of continuing education every three years.
  • They may be able to obtain enrolled agent status without taking the SEE if they worked at the Internal Revenue Service for five years or more. Many enrolled agents have previously worked for the Internal Revenue Service, so this option is quite popular.

What Are the Responsibilities of Enrolled Agents?

Enrolled agents have something called limitless practice rights (also sometimes called endless representation rights). This means that they can assist anybody – people, services, and any other entity – with any element of their taxes.

The following are among the abilities of enrolled agents:

  • Tax planning assistance
  • Help you understand complex tax rules by offering tax advice
  • Prepare your tax return, sign, and file it
  • Provide representation to you before the IRS in cases involving audits, payments, or collections
  • Assist you with any other tax issues

Prerequisites for Enrolled Agents

  • IRS Enrolled Agent, Part 1: Individuals Requirement: Successful conclusion of Tax Return Preparer Certificate Program or passing of an online screening test.
  • IRS Enrolled Agent, Part 2: Corporations and Partnerships Requirement: Effective conclusion of IRS Enrolled Agent, Part 1: People
  • IRS Enrolled Agent, Part 3: Representation, Practice and Procedures Requirement: Effective conclusion of IRS Enrolled Agent, Part 2: Corporations and Partnerships
  • Internal Revenue Service Enrolled Agent Special Registration Test (SEE) Prep Prerequisite: Completion of Internal Revenue Service Enrolled Agent Preparation Program or comparable experience.
  • Learn the Process to Become an Enrolled Agent

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