The information contained in the file below is provided by the Internal Revenue Service under the Freedom of Information Act. Is a Maryland State Registered Tax Preparer, State Certified Notary Public, Certified VITA Tax Preparer, IRS Annual Filing Season Program Participant, and Tax Writer. Enrolled Agent status is the highest credential awarded by the IRS.[1] According to the National Association of Enrolled Agents, there are approximately 87,000 practicing EAs in the United States.
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In 1972, a group of enrolled agents collaborated to form the NAEA to represent the interests of EAs and increase the professional development of its members. Enrolled agents are tax experts who have either passed a comprehensive IRS test covering all aspects of taxation or have experience as former IRS employees. They hold the highest credential the IRS awards, which allows them to represent taxpayers in any state.
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You are not allowed to access notes, books, reference materials, or electronic devices at any time during the examination or during breaks. Unauthorized access to notes, books, reference materials or electronic devices may result in your test results being nullified by the IRS. You will be provided scratch paper and pencils at the test center and you are not allowed to leave the testing room with notes taken during the examination. In general, any criminal offense resulting in a felony conviction under federal tax laws or a felony conviction related to dishonesty or a breach of trust, that is less than ten years old. Enrolled agents are required to prove their proficiency in every aspect of taxes, ethics, and representation, unlike CPAs and attorneys, who may not specialize in taxes.
- Certified public accountants, or CPAs, have a more flexible and expansive repertoire than EAs.
- An enrolled agent (EA) is a tax professional authorized by the United States government to represent taxpayers in matters regarding the Internal Revenue Service (IRS).
- A minimum of 16 hours must be earned per year, two of which must be on ethics.
- An Enrolled Agent is authorized by the U.S. federal government to represent taxpayers before the IRS.
- This federal licensure sets them apart from other tax professionals, such as CPAs or tax attorneys, who are state-licensed.
- Based on the Freedom of Information Act, the IRS provides the names and contact information of all active enrolled agents on its website.
What is the time limit for each part of the examination? (reviewed Oct. 19,
Personal items are not allowed in the testing room and must be stored in a locker. Persons not scheduled to take a test are not permitted to wait in the test center. A complete how many enrolled agents are there list of test center rules can be found in the Candidate Information Bulletin at Prometric. Scheduling is now available for an exam appointment for the May 1, 2024–Feb.
In answering questions, candidates should not take into account any legislation or court decisions in effect after Dec. 31, 2023. In the United States of America, an Enrolled Agent (EA) is a tax advisor, who is a federally authorized tax practitioner which is empowered by the U.S. Enrolled Agents represent taxpayers before the Internal Revenue Service (IRS) for tax issues https://www.bookstime.com/ that include audits, collections, and appeals. Specifically, each part lasts 3.5 hours and consists of 100 multiple-choice questions. Although the Special Enrollment Exam is difficult, there are many EA test prep programs to help you study. After passing the exam, you have to submit a form or file it online to actually apply for enrollment to practice before the IRS.
- When studying for the examination, you may wish to refer to the Internal Revenue Code, Treasury Department Circular 230, IRS publications, and IRS tax forms and their accompanying instructions.
- A master’s in accounting or a related discipline may give you a competitive advantage for senior or leadership positions.
- They cannot use the term certified as part of a title or infer an employee relationship with the IRS.
- EAs boast a wide range of knowledge in tax-related subjects such as income, estate, gift, payroll, levies, returns, inheritance, non-profit and retirement taxes.
- The EA also greatly expands the number of services a tax preparer can offer to potential clients.
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Will the examination be open book or resource assisted? (reviewed Oct. 19,
