8 Steps to Become an Enrolled Agent

If you’re thinking about diving into the world of taxes but don’t want to spend years in school or tons of money becoming a CPA, then the Enrolled Agent (EA) route might be the right move for you.

An enrolled agent is the highest credential awarded by the IRS. It allows you to represent clients directly in front of the IRS without a degree or a long list of prerequisites. Plus, it skips the lengthy process associated with other tax certifications, making it a quicker, more affordable way to start a rewarding career in tax.

Let’s break down the eight steps to becoming an Enrolled Agent and how you can kick off your tax career today.

Key Takeaways

• Get a PTIN: You need a Preparer Tax Identification Number from the IRS to become an Enrolled Agent.
• Pick an EA Review Course: Choosing a solid prep course, like Becker EA prep course or Surgent EA Review, is crucial for passing the exam.
• Pass the EA Exam: You must pass all three parts of the Special Enrollment Exam (SEE) within three years.
• Apply for enrollment: After passing the exam, you’ll apply for formal enrollment and pass a background check.
• Keep up with continuing professional education: To stay certified, you will need 72 hours of continuing professional education every three years and must renew your PTIN annually.

Step 1: Get Your PTIN

The first thing you need is a PTIN from the IRS. This number is essential for anyone who prepares federal tax returns for money. Thankfully, getting a PTIN is easy and fast:

• Apply online through the IRS website.
• The whole process only takes a few minutes, and you will get your PTIN immediately once it’s complete.

Step 2: Register for the EA Exam

Once you have your PTIN, it’s time to tackle the Special Enrollment Exam. The SEE is broken into three parts, and you’ll need to pass all three within three years. The first step is scheduling your exams, but it’s important to prepare properly. Here’s what you need to do:

• Head over to Prometric’s website to book your exam dates.
• Choosing the right prep course is essential to passing the EA Exam. If you are unsure which course to choose, consider Surgent EA Review. These course options are designed to cover everything you need to know, from tax law to representation practices. Surgent also offers practice exams that simulate the real test environment, helping you get comfortable before the big day.

Step 3: Pass the SEE

The Special Enrollment Exam is what you need to pass to become an EA. It’s divided into three sections:

• Part 1: Individuals – covers tax topics related to individual tax returns.
• Part 2: Businesses – focuses on tax laws for businesses, including corporations, partnerships, and more.
• Part 3: Representation, Practices and Procedures – prepares you to represent clients before the IRS.

Each section requires strong knowledge of tax laws, but with the right strategy and preparation, you can ace the exam. Here are some unique study tips and strategies that have worked for others:

Tackle the Hardest Section First

Many candidates find Part 2 (Businesses) the toughest, so starting with it can be a good move. One successful test-taker studied intensely for seven days and knocked out Part 2 first. Once you pass the hardest, the rest will feel easier.

Use Time Wisely: Study Early Mornings

Early morning study sessions can be highly effective. Try to squeeze in 1-2 hours of studying before work when your mind is fresh. One CFP who passed the EA Exam said they woke up early, listened to videos at 1.5x speed, and took notes—by the end, they had 40 pages of notes that helped them succeed.

Memorize Key Penalties and Forms

Parts of the exam, especially Part 3, are heavy on penalties, IRS forms (like Power of Attorney and e-file), and court processes. A great way to retain this information is by creating flow charts or flashcards to visualize the different tax processes, penalties, and deadlines.

Practice with Mock Business Returns

If you’re studying for Part 2, one of the best ways to prepare is by practicing with mock business tax returns (like Form 1065 for partnerships). Getting hands-on experience with these forms will make the exam questions feel more familiar and less overwhelming.

Speed Up Your Learning with MCQs

Many test-takers swear by hammering multiple-choice questions (MCQs). Once you’re scoring 85% or higher consistently on practice exams, you’re likely ready. Test-takers using Surgent EA say the platform’s MCQs mimic the real exam, giving you a realistic preview of what to expect.

Review Notes Before Each Test

Arrive at the test center early, about an hour before your exam, and spend that time reviewing your notes. This last-minute revision can help solidify tricky concepts and give you a confidence boost right before the exam.

Leverage Past Experience

If you’ve worked in tax prep or have experience reviewing tax returns, use that to your advantage. Many topics, especially in Part 1, overlap with common tax return prep tasks, so you might find some sections easier to grasp if you’ve been in the field before.

Step 4: Apply for Enrollment

Once you pass the SEE, the next step is officially applying for enrollment with the IRS. This involves submitting an application and paying a small fee:

• You can apply online using Pay.gov by submitting Form 23 or mail it to the IRS with a check.
• There is an application fee, which you can pay online or by mailing in your payment.

Step 5: Complete the Suitability Check

After you apply, the IRS will conduct a suitability check before approving your enrollment. This check ensures that you meet the necessary qualifications to represent taxpayers. It includes:

• A review of your tax history to make sure you’ve filed all required returns and don’t owe any taxes.
• A criminal background check to ensure there are no issues that would prevent you from representing clients.

Step 6: Keep Your EA Status Current

Becoming an EA is a significant achievement, but it’s essential to maintain your status. The IRS requires you to renew your EA status every three years and complete continuing education to keep your skills sharp. Here’s how:

• Complete 72 hours of continuing professional education (CPE) every three years, with a minimum of 16 hours each year. At least two of those hours must focus on ethics.
• Make sure to use an IRS-approved provider like Surgent, which offers convenient online courses that fit into your schedule.

Step 7: Renew Your PTIN Every Year

In addition to renewing your EA status, you’ll need to renew your PTIN annually. This is a quick process and can be done online. Without a valid PTIN, you won’t be able to prepare taxes or represent clients, so be sure to renew it each year.

Step 8: Start Your Career as an Enrolled Agent

Once you’ve completed all the steps and officially become an EA, the doors to your tax career swing wide open. You can choose to work for a company or even start your own tax business. For instance, companies like Intuit encourage employees to take on personal clients while offering discounts on professional tax software for managing up to 100 tax returns. This flexibility allows you to build a client base while working in a stable job, helping you grow your career faster.

Final Thoughts

Becoming an enrolled agent is a smart alternative to the longer, more expensive CPA route if you’re passionate about taxes and want to represent clients in front of the IRS. By following these eight steps — getting your PTIN, passing the SEE exam, and staying on top of your continuing professional education — you can build a solid career in tax preparation and representation.

With a credential that lets you practice nationwide and represent clients in all 50 states, the EA designation gives you the flexibility to work anywhere, for yourself or for a company. And thanks to EA prep courses like Surgent EA Review, preparing for the exam is more manageable than ever.

So, if you’re ready to dive into a fulfilling career in tax, becoming an Enrolled Agent might be your best move.

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