Publication 4693-A - A Guide to the Enrolled Agent Program - A Guide to the Enrolled Agent Program

Sep 26, 2026

Uploaded by Elsa

A Guide to the Enrolled Agent Program explains what an enrolled agent (EA) is, how the IRS issues the EA license, and how EAs represent taxpayers before IRS offices. It outlines eligibility and steps to become an EA, including obtaining a PTIN, passing the three-part Special Enrollment Examination within set time limits, and completing enrollment checks. The guide also covers SEE details, CE and ethics requirements, and EA renewal rules, plus information on the Annual Filing Season Program for non-enrolled preparers.

LanguageEnglish

CategoryHealthcare

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

A Guide to the Enrolled Agent Program

What is an Enrolled Agent?

What Distinguishes an Enrolled Agent from other Tax Professionals?

How to Become an Enrolled Agent

More about the SEE

Enrolled Agent Renewal

Meeting CE Requirements

Public Directory of Federal Tax Return Preparers

Did you know?

Also, it’s easy to stay in the know about paid tax return preparer issues. The IRS’ website ([www.irs.gov](www.irs.gov)) is a great informational resource. You may want to try these search options: • Enrolled agent • Tax professionals • Special enrollment examination • Continuing education • PTIN You may also want to subscribe to IRS’ e-News for Tax Professionals or check us out on social media: • [www.facebook.com/IRStaxpros](www.facebook.com/IRStaxpros) • [www.twitter.com/IRStaxpros](www.twitter.com/IRStaxpros) Remember: All enrolled agents must renew their PTINs annually in order to maintain their license to practice, even if they don’t prepare tax returns! Enrolled Agent Publication 4693-A (Rev. 5-2026) Catalog Number 20234A Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) A Guide to the Enrolled Agent Program What is an Enrolled Agent? An enrolled agent (EA) is a tax professional who has demonstrated special competence in tax preparation and representation matters, in most cases by passing a comprehensive examination or, in some cases, by virtue of specialized tax law experience as a former IRS employee. Enrolled agents apply for enrollment, pass suitability checks, and are issued an enrollment card. Learn more at [www.irs.gov/ea](www.irs.gov/ea). What Distinguishes an Enrolled Agent from other Tax Professionals? The EA license is issued to tax professionals by the IRS. An EA has passed a three-part Special Enrollment Examination (SEE) administered by the IRS, which is a comprehensive exam that requires a demonstrated proficiency in federal tax planning, individual and business tax return preparation, representation, and ethics. Taxpayers may represent themselves before the various offices of IRS (e.g., examination, collection, and appeals) . Taxpayers may also authorize professionals licensed to practice such as enrolled agents, attorneys, actuaries, and certified public accountants to stand in their place and represent them. Enrolled agents generally have unlimited practice rights, meaning they can represent any taxpayer on any tax matter before any IRS office. How to Become an Enrolled Agent A prospective EA must first obtain a Preparer Tax Identification Number (PTIN) at www. [irs. gov/ptin. Then](irs. gov/ptin. Then) pass all three parts of the SEE within a three-year period (or apply and obtain approval based on certain prior IRS employment) . Lastly, he/she must apply for enrollment using Form 23 and pass tax compliance and suitability checks. Upon receipt of an enrollment card, a new enrolled agent should update their credentials at [www.irs.gov/ptin](www.irs.gov/ptin). More about the SEE The SEE is a comprehensive three-part exam, administered on behalf of the IRS by PSI Services, LLC. Exams are offered at hundreds of testing center locations nationwide and via remote proctored testing in both the U.S. and internationally. Testing is offered annually from May through February of the following year. Prospective EAs may schedule the three parts (individual tax; business tax; and representation, practices, and procedures) in any order, but must pass all three parts within a three-year period to apply for enrollment. Additional preparation resources, including the Candidate Information Bulletin are available at [https://test-takers.psigov.us/irs](https://test-takers.psigov.us/irs). Enrolled Agent Renewal Enrolled agents are generally required torenew their licenses to practice every three years. Renewal [is done online at](is done online at www.pay)[ ](is done online at www.pay)[www.pay](is done online at www.pay). gov. Enrolled agents must have a valid PTIN, renewed annually, even if they do not prepare tax returns. Meeting CE Requirements Enrolled agents must complete 72 hours of continuing education (CE), six of which must be in ethics, during the three-year enrollment period. At a minimum, EAs must take 16 hours annually, two of whi

FAQs

What is an enrolled agent and how do they earn the EA credential?

An enrolled agent is a tax professional who demonstrates special competence in tax preparation and representation, typically by passing a comprehensive IRS-administered exam. After applying for enrollment and passing suitability checks, an enrollment card is issued.

How can someone become an enrolled agent?

A prospective EA must obtain a PTIN, pass all three parts of the Special Enrollment Examination within a three-year period (or apply based on certain prior IRS employment), then apply for enrollment using Form 23 and pass tax compliance and suitability checks.

What are the renewal and continuing education requirements for enrolled agents?

Enrolled agents generally must renew their licenses every three years, renew a valid PTIN annually even if they do not prepare returns, and complete 72 hours of continuing education during the three-year period, including 6 hours in ethics.

Sep 26, 2026

Uploaded by Elsa