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Tax audits and examinations
Representing clients during IRS examinations of their tax matters.
Build Your Career in U.S. Taxation with EA
An Enrolled Agent (EA) is a federally authorized tax professional who has earned the privilege of representing taxpayers before the Internal Revenue Service (IRS). The credential demonstrates specialized knowledge of federal tax matters and gives EAs broad authority to represent clients in dealings with the IRS. Recognized by the IRS, the EA credential is relevant to professionals who want to understand US taxation, taxpayer representation and the rules governing practice before the IRS.
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EA CAREER GUIDE
What Is an Enrolled Agent?
An Enrolled Agent is a tax professional authorized to represent taxpayers before the IRS. Unlike individuals whose representation rights are limited, EAs have unlimited representation rights, subject to applicable IRS rules and professional standards.
The IRS awards EA status to eligible applicants who meet their requirements. The credential is recognized at the federal level, rather than being issued separately by individual US states.
ENROLLED AGENT CAREER
What Does an Enrolled Agent Do?
An Enrolled Agent's work may involve several aspects of federal taxation and taxpayer representation, depending on their role and the services they provide.
Common areas of work include:
Preparing and reviewing federal tax returns.
Explaining federal tax requirements and helping clients understand their tax obligations.
Communicating with the IRS on behalf of authorized clients.
Assisting with tax examinations, collection of matters, and administrative appeals.
Helping clients address tax notices and other federal tax-related issues.
The exact responsibilities depend on the services offered, the client's circumstances, and the applicable professional rules.
What Professional Standards Must Enrolled Agents Follow?
EA status comes with ongoing professional responsibilities. Enrolled Agents must comply with applicable IRS requirements and the standards set out in Circular 230.
These responsibilities include:
Acting in accordance with applicable professional conduct rules.
Maintaining the required continuing education credits.
Keeping their enrollment and Preparer Tax Identification Number (PTIN) current, as applicable.
Meeting the IRS's renewal and recordkeeping requirements.
Providing services within the scope of their professional authority.
An EA credential is not a one-time achievement without ongoing obligations. Maintaining active status requires continued compliance with IRS rules.
How Do Enrolled Agents Maintain Their Status?
Enrolled Agents must complete continuing education and renew their enrollment according to the IRS's requirements.
The general continuing education requirements are:
01Every three years
72 hours
Including 66 qualifying continuing education hours and six hours of ethics.
02At least each year
16 hours
Including at least two hours of ethics.
03Continuing education provider
IRS-approved
Continuing education must be completed through an IRS-approved provider.
04Enrollment renewal
3 years
EA enrollment generally requires renewal every three years, according to the IRS renewal cycle.
05PTIN renewal
Annually
A PTIN must be renewed annually.
Specific requirements can vary for an EA's first renewal cycle. Candidates and practicing professionals should consult the current IRS for guidance on their circumstances.
Frequently Asked Questions About EA
Yes. The IRS awards the Enrolled Agent credential to applicants who meet its enrollment requirements.