Two ways to earn your license
Earning the enrolled agent credential places you squarely among an elite group of tax professionals.
Reach for a higher level of professionalism, become an enrolled agent.
-Carol A. Campbell, Director, IRS Return Preparer Office
Two ways to earn your enrolled agent license are outlined in Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The IRS website also provides information on the enrollment process. Prometric administers the exam process for IRS. The two tracks are:
Online examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking a online examination administered by Prometric. This track requires that you -
Apply to take the Special Enrollment Examination (SEE);
Achieve passing scores on all parts of the SEE;
Apply for enrollment on Form 23; and
Applicants must undergo a background check prior to enrollment, which includes a review of the applicant's tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment.
IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that you
Possess the years of past service and technical experience specified in Circular 230;
Apply for enrollment Form 23; and
Applicants must undergo a background check prior to enrollment, which includes a review of the applicants' tax transcript. Failure to timely file or pay taxes can be grounds for denial of enrollment.
NAEA, the only organization which represents enrolled agents solely, wants to help you achieve your goals.
Get quality education and training through our partner programs:
- New to tax preparation? Start with The Income Tax School programs.
- Get ready to take the SEE with the NAEA/Gleim Online EA Exam Prep Program.
Combine your determination, the support of NAEA mentors and the complete EA Exam Preparation System from Gleim for a self-study program that will give you the knowledge and the confidence to pass the Enrolled Agent Exam. You can trust the one association dedicated solely to enrolled agents to bring you the best in EA exam preparation.
- Flexibility of self-study with the added support and structure of a weekly call or interactive webinar
- Guidance from a knowledgeable mentor to help answer your questions and focus your studies
- Camaraderie and professional experiences of your classmates
- Total access to the multi-format Complete EA Exam Preparation System from Gleim EA Prep