[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394437-105":59,"doc-detail-394437-en":135},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":128,"head_meta":130,"extra_data":132,"updated_unix":134},105,"en","what-is-an-enrolled-agent-overview-of-irs-credential-and-requirements","What is an Enrolled Agent - Overview of IRS Credential and Requirements","","Enrolled Agent (EA) is the highest credential the IRS grants to federally authorized tax practitioners with technical expertise in taxation, empowering them to represent taxpayers before all administrative levels of the IRS for audits, collections, and appeals. The document explains what the term means, how candidates qualify through either a comprehensive exam or qualifying IRS experience, and the rigorous IRS background checks involved. It also covers how EAs can help clients, the limited privilege under Circular 230, continuing education requirements, and ethical obligations.",{"@graph":69,"@context":127},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/what-is-an-enrolled-agent-overview-of-irs-credential-and-requirements/394437/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/what-is-an-enrolled-agent-overview-of-irs-credential-and-requirements/394437.png","ImageObject",300,407,{"name":92,"@type":93},"Aldword","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119,123],{"name":110,"@type":111,"acceptedAnswer":112},"What does an Enrolled Agent do in IRS matters?","Question",{"text":113,"@type":114},"Enrolled Agents advise, represent, and prepare tax returns, and they can effectively represent taxpayers in IRS audits, collections, and appeals.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How can someone become an Enrolled Agent?",{"text":118,"@type":114},"A person can earn the license by passing a comprehensive examination covering the tax code, or by working at the IRS for five years in a role that regularly interpreted and applied the tax code and regulations.",{"name":120,"@type":111,"acceptedAnswer":121},"Does an Enrolled Agent have client privilege?",{"text":122,"@type":114},"Yes. The IRS Restructuring and Reform Act of 1998 allows a limited privilege for federally authorized practitioners under Circular 230, covering confidentiality in certain audit and collection representation situations, but not for preparing and filing a tax return.",{"name":124,"@type":111,"acceptedAnswer":125},"What requirements maintain Enrolled Agent status?",{"text":126,"@type":114},"Enrolled Agents must complete 72 hours of continuing professional education, reported every three years, and they must comply with the ethical standards in Treasury Department Circular 230.","https://schema.org",{"og:url":83,"og:type":129,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":131,"canonical":83},"index,follow",{"doc_id":133,"site_id":62},394437,1790671936,{"code":4,"msg":5,"data":136},{"doc_id":133,"user_id":137,"nickname":92,"user_avatar":138,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":139,"file_id":140,"file_url":141,"file_type":142,"file_size":143,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":144,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":145,"faqs":146,"seo_title":147,"seo_description":67,"update_tm":148,"read_time":24,"preview_page_count":4},2336478940917,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","What is an Enrolled Agent?  \nAn Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service for audits, collections, and appeals.  \nEnrolled agent status is the highest credential the IRS awards.  \nWhat does the term \"Enrolled Agent\" mean?  \n\"Enrolled\" means to be licensed to practice by the federal government, and \"Agent\" means authorized to appear in the place of the taxpayer at the IRS. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department.  \nHow does one become an Enrolled Agent?  \nThe license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax code, or having worked at the IRS for five years in a position which regularly interpreted and applied the tax code and its regulations. All candidates are subjected to a rigorous background check conducted by the IRS.  \nHow can Enrolled Agent help me?  \nEnrolled Agents advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled Agents expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.  \nPrivilege and the Enrolled Agent  \nThe IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by the Department of Treasury's Circular 230 regulations) a limited client privilege. This privilege allows confidentiality between the taxpayer and the Enrolled Agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters. It is not applicable to the preparation and filing of a tax return. This privilege does not apply to state tax matters, although a number of states have an accountant-client privilege.  \nAre Enrolled Agents required to take continuing professional education?  \nIn addition to the stringent testing and application process, the IRS requires Enrolled Agents to complete 72 hours of continuing professional education, reported every three years, to maintain their Enrolled Agent status. Because of the knowledge necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 46,000 practicing Enrolled Agents.  \nWhat are the differences between Enrolled Agents and other tax professionals?  \nOnly Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states) .  \nAre Enrolled Agents bound by any ethical standards?  \nEnrolled Agents are required to abide by the provisions of the Department of Treasury's Circular 230, which provides the regulations governing the practice of Enrolled Agents before the IRS.  \nFor more information about Enrolled Agents please check out the links below:  \n[https://www. naea.org/](https://www. naea.org/)  \n[https://www.irs.gov/tax-professionals/enrolled-agents](https://www.irs.gov/tax-professionals/enrolled-agents)  \n[http://njsea.org/](http://njsea.org/)","cbCait0z5RVzCzWQ","https://ap.wps.com/l/cbCait0z5RVzCzWQ","pdf",435993,"English","# What is an Enrolled Agent?\n## Meaning of “Enrolled Agent”\n# How to Become an Enrolled Agent\n## Eligibility routes and background checks\n# Enrolled Agents and Client Help\n## Representation and tax return preparation\n# Privilege and Continuing Education\n## Circular 230 client privilege\n## Continuing professional education requirement\n# Differences and Ethical Standards\n## How EAs differ from attorneys and CPAs","[{\"question\":\"What does an Enrolled Agent do in IRS matters?\",\"answer\":\"Enrolled Agents advise, represent, and prepare tax returns, and they can effectively represent taxpayers in IRS audits, collections, and appeals.\"},{\"question\":\"How can someone become an Enrolled Agent?\",\"answer\":\"A person can earn the license by passing a comprehensive examination covering the tax code, or by working at the IRS for five years in a role that regularly interpreted and applied the tax code and regulations.\"},{\"question\":\"Does an Enrolled Agent have client privilege?\",\"answer\":\"Yes. The IRS Restructuring and Reform Act of 1998 allows a limited privilege for federally authorized practitioners under Circular 230, covering confidentiality in certain audit and collection representation situations, but not for preparing and filing a tax return.\"},{\"question\":\"What requirements maintain Enrolled Agent status?\",\"answer\":\"Enrolled Agents must complete 72 hours of continuing professional education, reported every three years, and they must comply with the ethical standards in Treasury Department Circular 230.\"}]","What is an Enrolled Agent - Overview of IRS Credential and Requirements | PDF",1790403340]