If you want a high-paying salary without needing 27 extra years of school, you’re in the right place. Enrolled agents don’t need a college degree, but the top 10% make over six figures annually.
Sounds great, right? But first, you’ll need to meet a list of enrolled agent requirements.
In this guide, I’ll outline everything you need to know about enrolled agent requirements. We’ll cover everything from eligibility to exam prep, costs, and what might disqualify you. Wherever you are in your EA journey, by the end of this 5-minute article, you’ll have a clear checklist of your next steps.
Key Takeaways
- No Degree Required: You don’t need a college degree to become an enrolled agent—just a high school diploma and solid tax knowledge.
- Tax Compliance Matters: Maintaining a clean tax record is essential. Outstanding tax liabilities or unfiled returns can disqualify you.
- The SEE Is Challenging But Doable: The Special Enrollment Examination (SEE) tests your tax expertise in three parts. Strategic study and practice exams are key.
- Unlimited Practice Rights: EAs can represent taxpayers in all tax matters, making this a highly respected and versatile credential.
- Affordable Path to a Career: While costs include exam fees and optional review courses, becoming an EA is less expensive than other professional credentials like CPA.
What Is an Enrolled Agent?
An enrolled agent is a tax professional certified by the federal government to represent clients in all tax-related matters before the Internal Revenue Service (IRS). Unlike certified public accountants (CPAs) or attorneys, EAs specialize exclusively in tax issues.
This designation is the highest credential the IRS offers, giving you a competitive advantage in the finance industry. After all, who better to vouch for your tax skills than America’s tax collectors themselves?
Eligibility Requirements for Becoming an Enrolled Agent
Before becoming an enrolled agent, you must meet certain eligibility criteria. But don’t worry—it’s probably much simpler than you think!
Here’s a breakdown:
1. No Specific Educational Background Required
Good news—you don’t need a college degree to become an enrolled agent. A high school diploma is enough. Your success hinges more on your tax knowledge and your ability to pass the Special Enrollment Examination, also known as the EA exam.
2. Pass the EA Exam
The Special Enrollment Examination consists of three sections that assess your understanding of tax law, tax preparation, and representation procedures before the IRS. Here’s what you’ll need to know:
- Exam Structure: The SEE has three parts:
- Part 1: Individuals
- Part 2: Businesses
- Part 3: Representation, Practices, and Procedures
- Passing Score: You’ll need a score of at least 105 on a scale of 40-130.
- Testing Experience: Exams are proctored at approved test centers. Expect strict check-in procedures and test day regulations.
3. Obtain a Preparer Tax Identification Number (PTIN)
A PTIN is a must-have for anyone preparing tax returns for compensation. You can apply for a PTIN on the IRS website. This step is straightforward and only costs around $20, but you’ll need a Social Security number and up-to-date personal tax compliance.
4. Pass the IRS Suitability Check
After you apply for your EA designation, you’ll have to undergo the IRS suitability check. Naturally, the IRS wants to authorize trustworthy agents. So, to become an EA, your tax record must be clean—no outstanding tax liabilities, unfiled returns, or fraud-related crimes. The IRS suitability check involves a review of your tax history and criminal background to ensure you’re a stand-up, tax-paying citizen.
How to Prepare for the EA Exam
The EA exam is challenging, but with the right strategy, you can crush it. Here’s how to set yourself up for success:
1. Invest in an EA Review Course
There are plenty of review courses designed to help you ace the SEE. These courses cover all three exam parts and often include study materials like on-demand video lectures, digital textbooks, and mock exams. Becker is my personal favorite, with Gleim and Surgent following closely behind. If you want to save on your prep course, here’s a great list of enrolled agent course promo codes to get you started!
2. Use Practice Exams
Practice exams are your best friend. They give you a feel for the test structure, timing, and the types of questions you’ll face. Most review courses offer adaptive learning technology, which is a fancy way of saying they use your results to help you focus on areas where you need improvement. That way, you’re not wasting time studying what you already know!
3. Study Strategically
Break your study sessions into small, manageable chunks, focusing on one exam part at a time. If you’re working full-time, try studying evenings or weekends. Some courses offer downloadable audio lectures and digital flashcards, which can help you learn on the go.
Personally, I believe everyone has a “point of diminishing return” in their study: that moment when your brain is just done and your focus is gone. Find this point for you by studying and tracking your time for at least five sessions. Then, average the number of hours it took you to get there. From then on, schedule your sessions to be that length.
If you need to study longer that day, that’s totally fine—just take a break, drink some water, have a snack, and give your mind a chance to rest. This way, you’re not wasting time studying something you won’t remember, and you’ll have a better chance to prevent burnout.
4. Crush Multiple-Choice Questions
I have a friend who watches a lot of Jeopardy, and she gets so many questions right even when she doesn’t know the answer. It sounds ridiculous, I know, but she says there are “clues within the clues.”
This is true with multiple-choice questions, too. Paying attention to the phrasing and the specific words the exam writers chose can help you figure out the correct answer, even if you don’t “know” it. This free PDF from Des Moines University is a great place to start.
Costs to Become an Enrolled Agent
Becoming an EA involves some investment, but don’t worry; it’s incredibly reasonable for a professional exam that offers six-figure potential.
| Expense Category | Details | Cost |
|---|---|---|
| EA Exam Fees | $259 per part (3 parts total) | $777 |
| Review Course | Varies depending on provider | $300–$1,000 |
| Enrollment Fee | One-Time | $140 |
| PTIN Application | Initial fee and annual renewal | $19.75 annually |
| Continuing Education (CE) | 72 hours every 3 years | $150–$500 annually |
| Upfront Cost | Approximate total upfront cost | ~$1,500 |
| Recurring Annual Cost | Includes CE and PTIN renewal | ~$320 |
Here’s what to expect in more detail:
- EA Exam Fees: $259 per part, totaling $777 if you take all three parts once.
- Review Course: Prices vary, but most range from $300 to $1,000.
- One-Time Enrollment Fee: $140
- PTIN Application: $19.75, then a $19.75 annual renewal fee.
- Continuing Education (CE): Maintaining EA status requires 72 CE hours every three years (16 annually, 2 in ethics), costing $150–$500 per year.
Upfront Cost: ~$1,500
Recurring Annual Cost: ~$320
Final Steps to Earn Your EA Credential
Once you’ve passed all three parts of the SEE, here’s what’s next:
- Apply for Enrollment: Submit Form 23 (Application for Enrollment to Practice Before the IRS) through the IRS website.
- Pass the Suitability Check: This includes the background check and tax compliance review.
- Receive Your EA Credential: Once approved, you’ll officially have enrolled agent status!
Conclusion
Becoming an enrolled agent is a brilliant idea for money- and math-savvy professionals who are done with the education hamster wheel. There are very few other careers where you can jump in right away and have major earning potential. If you’re ready to dive in, start by grabbing your PTIN and exploring EA review courses. And remember—whether you’re looking to represent taxpayers, grow your career, or simply boost your tax knowledge, becoming an enrolled agent is a fantastic step forward.
FAQs
To become an enrolled agent, you must pass the Special Enrollment Exam, maintain personal tax compliance, obtain a Preparer Tax Identification Number, and pass a suitability check conducted by the IRS.
Becoming an EA is challenging but achievable with dedication. The IRS Special Enrollment Examination requires strong tax knowledge, but resources like review courses and practice exams can make the process manageable.
Disqualifiers include outstanding tax liabilities, unfiled tax returns, or certain criminal convictions, especially those related to tax or financial misconduct.
The timeline varies, but most candidates complete the process within 6 to 12 months, depending on how quickly they study and schedule their exams.
Yes! You don’t need a college degree to become an EA. A high school diploma and a willingness to learn are all that’s required as far as education is concerned
