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. Financial Advisor

    A Day In The Life Of A Real Estate Agent

    While every day is unique for a real estate agent, there are some activities that may be a typical part of an agent's day.
  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. Investing

    Top 5 Signs Of A Bad Real Estate Agent

    The signs of a bad agent go beyond whether your home sells quickly.
  9. Managing Wealth

    How to Avoid Penalties When Postponing Medicare

    The rules and timing can be tricky; here's how to navigate them, without getting dinged by penalties.
  10. Insurance

    How to Become a Life Insurance Agent

    The pros and cons of becoming a life insurance agent, a field that can be hard to crack—but that can pay off big when you do.
Frequently Asked Questions
  1. How do you calculate r-squared in Excel?

    Calculate R-squared in Microsoft Excel by creating two data ranges to correlate. Use the Correlation formula to correlate ...
  2. What is the Difference Between International Monetary Fund and the World Bank?

    Learn about the International Monetary Fund and the World Bank and how they are differentiated by their respective functions ...
  3. Where Did the Bull and Bear Market Get Their Names?

    The terms bull and bear are used to describe general actions and attitudes, or sentiment, either of an individual (bear and ...
  4. What's the difference between Google's GOOG and GOOGL stock tickers?

    Learn the difference between Google's GOOG and GOOGL ticker symbols. Splitting shares into classes prevents management from ...
Trading Center