Frequently Asked Questions

Who are Enrolled Agents?

Enrolled Agents are tax professionals who, unlike bookkeepers and other tax preparers, have earned the IRS' certification to represent 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 before which IRS offices they may practice.

Enrolled Agents are certified through the IRS. Once you become an Enrolled Agent, you can practice in any state, preparing or assisting with a myriad of services: tax return preparations, IRS audit responses, collection matters, levies, liens, and other IRS procedures for individuals, sole proprietorships, corporations, non-profit organizations, or any legal business entity, including international businesses, non-resident aliens, resident aliens and new immigrants.

What is the salary of an Enrolled Agent?

According to the Occupational Employment and Wages, May 2009, statistics conducted by the Bureau of Labor Statistics mean annual wage for tax preparers is $36,060. According to payscale.com Enrolled Agents make $41,136 annually at entry level.

How do I become an Enrolled Agent?

There are two tracks to becoming an enrolled agent. The two tracks are:

Written examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking a written examination. This track requires that you:

• Apply to take the Special Enrollment Examination (SEE): www.prometric.com/IRS
• Achieve passing scores on all parts of the SEE
• Apply for Enrollment, and
• Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.

[The Illinois Tax Training Institute prepares you for this examination. The SEE can be very intimidating to newcomers, and difficult to pass successfully without educational assistance or expertise.]

How do I become an Enrolled Agent if I am a former IRS employee?

An applicant who is requesting enrollment based on his/her former employment with IRS, generally, must have a minimum of 5 years continuous employment with the IRS, during which time he/she must have been regularly engaged in applying and interpreting the Internal Revenue Code. Former employees are required to submit a standard position description with their Form 23 and payment.

• Possess the years of past service and technical experience specified in Circular 230
• Apply for enrollment, and
• Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.

When are the tests given?

The Internal Revenue Service has contracted with Thomson Prometric to conduct its examination program. Prometric provides computerized testing at test centers throughout the world. The IRS and Prometric are working together closely to ensure that examinations meet federal requirements as well as professional examination development standards.

You may schedule your appointment for the testing period May 1, 2010 - February 28, 2011. There is no testing in March and April.

Where is the test given?

The EA - SEE is given at nearly 300 Prometric testing centers located across the United States and internationally. There are more than 70 foreign countries all over the world where you can take the test. A complete list of testing centers, addresses and driving directions is located at www.prometric.com/IRS. Choose "DO MORE" to find the closest location to you. Most locations are open on Saturdays and some locations are open on Sundays and evenings.

If I Pass

If you pass, the score report will only show a passing designation. It will not show a score. 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.

After passing

When you pass all three parts of the examination, you can file Form 23, Application for Enrollment to Practice Before the Internal Revenue Service.

If I Fail

If you fail, your score report will show a scaled score between 40 and 104. You will also receive diagnostic information to assist you with future examination preparation. Diagnostic information will show results by topic area as follows:

• Considerably below the minimally acceptable score: It is important for you to approach how you study this topic as you prepare to take the test again. You may want to consider taking a course or participating actively in a study group on this topic.
• Marginally below the minimally acceptable score: You should study this topic in detail as you prepare to take the test again.
• At or above the minimally acceptable score: Be sure to review this topic as you prepare to take the test again.

[If you fail any part of the examination, you may re-enroll into a preparation Module with the Illinois Tax Training Institute at a reduced cost.]

If I fail can I retake the test?

Yes. Candidates may take each part of the examination at their convenience. Consequently, parts do not have to be taken on the same day, or on consecutive days. Candidates may take examination parts:

• Up to four times each during May 1, 2010 to February 28, 2011.
• Up to four times each during May 1, 2011 to February 29, 2012.

Are there professional organizations for Enrolled Agents?

The National Association of Enrolled Agents (NAEA) is the professional society representing Enrolled Agents (EAs), which number some 40,000 nationwide. Its 11,000 members are licensed by the U. S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS), including examination, collection and appeals functions.

While the Enrolled Agent license was created in 1884 and has a long and storied past, today's EAs are the only tax professionals tested by the IRS on their knowledge of tax law and regulations. They provide tax preparation, representation, tax planning and other financial services to millions of individual and business taxpayers. EAs adhere to a code of ethics and professional conduct and are required by the IRS to take Continuing Professional Education. Like attorneys and Certified Public Accountants, Enrolled Agents are governed by Treasury Circular 230 in their practice before the IRS.