Enrolled Agent Exam Prep Training Courses

EA Exam Prep: How To Pass The Enrolled Agent Exam And Become An Enrolled Agent

• Apply for enrollment using IRS Form 2587
  
• 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.
  
• Follow one of these two tracks:
  
  
  • Online Examination
    Candidates must achieve passing scores on each of a three-part online Special Enrollment Examination (SEE). Candidates can apply to take the SEE by submission of Form 2587, found on the Prometric Testing Center website.
    
    
  • IRS Experience
    Candidates can become an enrolled agent by virtue of past service and technical experience working for the Internal Revenue Service in certain jobs or positions. Generally, there is a five-year experience requirement in positions that require certain levels of technical experience specified in Circular 230.

• Regarding how to become an Enrolled Agent, there are no minimum age, education, citizenship or residency requirements. Candidates do, however, need to know enough about the Internal Revenue Code, regulations, and laws to pass the IRS Special Enrollment Examination.
  
• Candidates must have a Professional Taxpayer Identification Number (PTIN); to get a PTIN, file IRS Form W-7P (there are exceptions for non-residents of the United States who wish to sit for the Special Enrollment Examination).
  
• Once you have received your PTIN, you can register at the Prometric website to pursue the certification (there are exceptions for non-residents of the United States who wish to sit for the Special Enrollment Examination).
  
• A candidate is not required to register with Prometric prior to scheduling your training through CPATrainingCenter.

3 Parts Each part of the SEE contains 100 questions. A student is not required to take all three parts in one sitting:

• Part 1: Individuals
  
  The Individuals exam covers such material as:
  
  • Preliminary Work and Taxpayer Data: Including preliminary work to prepare tax returns
    
  • Income and Assets: Including income, retirement income, property, real and personal and self-employment tax
    
  • Deductions and Credits: Including itemized deductions and credits such as earned income tax credit and child tax credits
    
  • Taxation and Advice: Including various taxation issues and advising the individual taxpayer
    
  • Specialized Returns for Individuals: Including estate tax, gift tax and international information reporting
• Part 2: Businesses
  
  The Businesses exam covers such material as:
  
  • Business Entities: Including business entities and considerations, partnerships, corporations in general, forming a corporation and S corporations
    
  • Business Financial Information: Including business income, business expenses, deductions and credits, business assets, analysis of financial records and advising the business taxpayer
    
  • Specialized Returns and Taxpayers: Including trust and estate income tax, exempt organizations, retirement plans and farmers
• Part 3: Representation, Practice, And Procedures
  
  The Representation, Practice and Procedures exam contains such material as:
  
  • Practices and Procedures: Including practice before the IRS, requirements for enrolled agents, sanctionable acts and rules and penalties
    
  • Representation Before the IRS: Including power of attorney, building the taxpayer's case, preliminary work, taxpayer financial situation, supporting documentation, legal authority and references and related issues
    
  • Specific Types of Representation: Including representing a taxpayer in the collection process, penalties and/or interest abatement, representing a taxpayer in audits/examinations and representing a taxpayer before appeals
    
  • Completion of the Filing Process: Including accuracy, information sharing with the taxpayer, record maintenance and electronic filing

Exam Window 10-month testing window.

Exam Facility The exam is now offered globally, wherever Prometric has a facility (800-306-3926). Candidates will take the examination at a computer terminal.

Exam Fee $109 per part ($327 total)

Rescheduling Fee There is a $35 fee to reschedule 5-29 days before exam; the full price if 5 days before exam.

Re-testing Opportunity A student who does not pass any part of the exam may re-take that part up to four (4) times during the testing window.

Carryover Policy Candidates who pass a part of the examination under the new format can carryover passing scores up to two years from the date the candidate took the examination.

More Info For the IRS and Prometric Bulletin about registration and exam information click here.

EA Exam Prep: How To Prepare For The EA Exam