How to register for the EA exam
The EA route runs through two organizations: the IRS, for your PTIN and your final enrollment, and PSI, which schedules and delivers the exam. Get the PTIN first, because you cannot schedule without one.
Step by step
Apply for a Preparer Tax Identification Number on IRS.gov. You need it before you can schedule, and you must renew it every year.
Create a user profile on PSI's IRS exam site. You must have a profile before you can schedule and pay.
Choose a part, a date and a place, then pay $317 by MasterCard, Visa or American Express. You get a confirmation number, which you need to reschedule or cancel.
Test in person at a PSI test center or remotely with a proctor. You get a pass or fail result as soon as you finish.
You have three years from each pass to pass the remaining parts.
Apply on Form 23 within one year of passing the third part, and pay the $140 fee through Pay.gov or by mail.
The IRS reviews your tax compliance and criminal background. Allow about 60 days for processing.
When to start
There is no registration deadline in the usual sense, because you book any date within the testing window, which currently ends on February 28, 2027. The real constraint is how long you need to prepare. Book a date once you have a study plan, and keep it: moving an appointment within 48 hours costs a full exam fee.
Check these before you start
- Your tax filings. Make sure every return is filed and any tax owed is paid or covered by an arrangement, or your enrollment may be refused.
- Your name. The first and last name on your ID must exactly match the name you use to schedule.
- Your carry-over dates. If you have passed parts before, check how long each still has.
Common questions
Can I book the exam whenever I like?
Yes. You can book a test appointment at any time during the testing window, by phone or online. If you fail a part you must wait 24 hours before booking that same part again.
How do I apply for enrollment after passing?
The IRS says you may apply for enrollment by mail using Form 23 and a check for $140, or electronically through Pay.gov. Allow 60 days for processing.
How long does enrollment take?
The IRS says applications take about 60 days to process, or 90 to 120 days for former IRS employees. If you have not heard back after 60 days, you can check the status through the Office of Enrollment.