Are you seeking Enrolled Agent training for the EA Exam, or information on how to become an Enrolled Agent? Then youve come to the right place!
Legal Training Center offers Enrolled Agent training and review courses for the EA Exam for those professionals who wish to become an Enrolled Agent and be conferred the prestigious EA designation.
The Enrolled Agent (EA) designation certifies that a person has demonstrated competence in tax matters and has earned the right to represent taxpayers before the Internal Revenue Service in the United States and overseas (in countries where the IRS has an outpost). Although Enrolled Agents are licensed by the Department of Treasury, most state/local governments recognize the EA designation and permit their practice in any state without re-certifying.
Individuals who wish to become an Enrolled Agent must:
Enrolled Agent (EA) Exam Candidates must pass a three-part online Special Enrollment Examination (SEE) (information on this exam is below).
IRS Experience Candidates can become an enrolled agent by past service and technical experience (generally 5 years) working for the Internal Revenue Service in certain capacities. More information can be found about this requirement in Circular 230.
To become an Enrolled Agent, there are no minimum age, education, citizenship or residency requirements.
Candidates may register for Enrolled Agent training courses or purchase study programs through Legal Training Center to get started; exam registration is not required before candidates begin their EA exam preparation.
Candidates must have a Professional Taxpayer Identification Number (PTIN) to register for their exam; to get a PTIN, file IRS Form W-7P (Non-residents of the United States are afforded certain exceptions).
3 Parts Each Part of the EA exam contains 100 questions. All three parts do not have to be taken in one sitting:
Part 1 Individuals
Part 2 Businesses
Part 3 Representation, Practice and Procedures
EA Exam Window 10-month testing window. Exam Facility The exam is offered globally, wherever Prometric has a facility (800-306-3926). Candidates take the examination at a computer terminal. Exam Fee $97 per part ($291 total) Rescheduling Fee There is a $35 fee to reschedule 5-29 days before exam; the full price if 5 days before exam. Re-test 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.
Enrolled Agents renew on a staggered schedule, based on the last digit of the EAs social security number. To be eligible for renewal for the enrollment cycle, Enrolled Agents must complete 72 CPE credit hours for the three year cycle, with a minimum of 16 CPE per year. Two CPE credit hours per year must be in Ethics.
Note: Some professional organization require their Enrolled Agent members to complete 30 CPE credit hours per year.
Recommended Courses & Available Training Options
Legal Training Center offers multiple courses and training formats for earning the EA designation.
Simply select one of the recommended courses below, or search under "Licensing/Designations" in the search box thereafter for "EA - Enrolled Agent"
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