An enrolled agent is a federally-authorized tax practitioner who completed the steps required to represent taxpayers before the United States Internal Revenue Service (IRS). Like attorneys and certified public accountants (CPAs), enrolled agents have unlimited rights to represent taxpayers before the IRS. Therefore, enrolled agents are not restricted in terms of the taxpayers they can represent, the IRS office(s) before which they can represent clients or the types of tax matters they can manage. The enrolled agent status is the highest credential awarded by the IRS; individuals who earn it must follow strict ethical standards and complete a minimum of 72 continuing education hours, reported every three years, to maintain the enrolled agent status.

The enrolled agent profession began in 1884 when Congress took measures to regulate the individuals who represented citizens before the U.S. Treasury Department. Today, people earn the enrolled agent license by passing an examination covering individual and business returns, or by working at the IRS for five or more years in a position that required the repeated interpretation and application of the tax code and its regulations.

There are no educational or experience prerequisites to becoming an enrolled agent. Passing the examination provides evidence of your advanced knowledge of the U.S. tax code. This guide is intended to help you prepare to sit for the enrolled agent comprehensive examination – the Special Enrollment Examination (SEE) - and has been updated for exams effective May, 2013.

Becoming An Enrolled Agent

Related Articles
  1. Financial Advisor

    How to Find the Best Life Insurance Agent

    Choosing a life insurance agent is the first and most important step in obtaining coverage. Buyers should pay attention to five key factors.
  2. Investing

    How Real Estate Agent and Broker Fees Work

    Buying or selling a home? What you need to know about real estate agent and broker fees.
  3. Taxes

    Match Your Tax Preparer to Your Tax Picture

    A tax pro can not only minimize the taxes you pay on tax day but may be able to help with other tax matters. Here's how to find the right one for you.
  4. Investing

    Do You Need A Real Estate Agent?

    There's no guarantee that realtors will act in your best interest, but it may be worth hiring one anyway.
  5. Insurance

    Medicare Enrollment Part 1: When to Enroll

    The first step to successfully enrolling in Medicare is determining when you should enroll.
  6. Investing

    What Real Estate Agents Don't Want You To Know

    While they can be instrumental in helping you buy or sell a home, real estate agents may ulterior motives.
  7. Investing

    How To Find The Best Real Estate Agent

    Most people don't have the time, expertise or motivation to go it alone and finding a good real estate agent becomes essential to enjoying a smooth real estate transaction.
  8. Insurance

    8 Qualities That Make A Good Insurance Agent

    Insurance agents must possess each of the following qualities in order to be successful.
  9. Investing

    Top 5 Signs Of A Bad Real Estate Agent

    The signs of a bad agent go beyond whether your home sells quickly.
Frequently Asked Questions
  1. How does the price of oil affect the stock market?

    Read about how the price of oil might impact the stock market and why economists have not been able to find a strong correlation ...
  2. What are the differences between gross profit and net income?

    Find out how companies determine gross profits and net income, and how these figures provide quick snapshots of their financial ...
  3. How does Twitter (TWTR) make money?

    Learn how Twitter earns revenue, including the company's use of three targeted advertising streams and data farming and licensing.
  4. I'm about to retire. If I pay off my mortgage with after-tax money I have saved, I can save 6.5%. Should I do this?

    Only you and your financial advisor, family, accountant, etc. can answer the "should I?" question because there are many ...
Trading Center