Enrolled agent requirements: no degree, but an IRS check
There is no degree or experience requirement to sit the EA exam. You need a PTIN, passing scores on all three parts, and then you must clear an IRS suitability check covering your own tax compliance and criminal background. Certain former IRS employees may be exempt from the exam.
How you become an enrolled agent
A Preparer Tax Identification Number is required before you can schedule the exam. It is renewed every year.
Schedule and pay for each part through the IRS's testing vendor, PSI. You can take the parts in any order.
Part 1 covers individuals, Part 2 covers businesses, and Part 3 covers representation, practices and procedures. Passing scores carry over for three years.
Apply on Form 23 within one year of passing the third part and pay the enrollment fee of $140.
The IRS reviews your own tax compliance and criminal background before enrolling you.
The suitability check
This is the requirement candidates overlook. In general, the IRS can decline an application because of an overdue tax return that has not been filed, or unpaid taxes, unless acceptable payment arrangements are in place.
On the criminal side, it generally looks at felony convictions under federal tax laws, or felony convictions related to dishonesty or a breach of trust, that are less than ten years old. The full rules are in Circular 230, sections 10.5 and 10.51.
Keeping the credential
Enrolled agents generally need 72 hours of continuing education every three-year enrollment cycle. At least 16 hours must be earned each year, and two of those must be on ethics. The courses must come from an IRS-approved CE provider.
Former IRS employees
Some former IRS employees may be exempt from the exam because of past technical experience. Their applications take longer to process: 90 to 120 days, compared with about 60 days for everyone else.
Common questions
Do I need a degree?
The IRS’s steps for becoming an enrolled agent list no degree requirement. What you need is a PTIN, passing exam scores and a clean suitability check.
Can I take the exam from outside the US?
The IRS says international testing will only be available remotely with a proctor, and it is currently delayed. Candidates can instead schedule a domestic test appointment, so check the IRS notice for the latest dates.
What if I owe back taxes?
You can still take the exam. But an unfiled return or unpaid tax debt can block your enrollment application, so resolve them before applying.
Next step
Every fee, from the PTIN to the enrollment application.
→This year's testing window and the scheduling rules.
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