Enrolled Agent (EA)
About EA Course
Enrolled Agent (EA) is a federally authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the US Department of the Treasury to represent taxpayers before the IRS (Internal Revenue Service). As an enrolled agent you will be able to prepare tax returns, represent clients before IRS, have unlimited representation rights, appeal for clients in front of IRS and advice clients on tax implications based on their business transactions.
Why EA Course?
Unlock higher income opportunities.
Ensure recession-proof job security due to persistent tax obligations.
Experience high demand for specialized knowledge in handling complex tax matters, providing lucrative opportunities in tax firms, businesses, and for individuals
Obtain the cost-effective EA designation through the Special Enrollment Examination compared to other professional certifications.
100% Placement Assistance & Pass Guarantee after EA Course
EA Course Subjects
Topic | % of Syllabus |
---|---|
Preliminary Work and Taxpayer Data | 16% |
Income and Assets | 20% |
Deductions and Credits | 20% |
Taxation | 18% |
Advising the individual taxpayer | 13% |
Specialized Returns for Individuals | 13% |
Topic | % of Syllabus |
---|---|
Business Entities and Considerations | 35% |
Business Tax Preparation | 44% |
Specialized Returns and Taxpayers | 21% |
Topic | % of Syllabus |
---|---|
Practices and Procedures | 31% |
Representation before the IRS | 29% |
Specific Areas of Representation | 24% |
Filing Process | 16% |
EA Course Eligibility and Duration
Eligibility
To be able to register as Enrolled Agent, there is no prior qualification required.
The eligibility criteria include being a minimum of 18 years old.
A student with basic accounting knowledge could apply for Enrolled Agent course.
Students can become Enrolled Agent in two ways :
Clear three-part comprehensive IRS examination
- Individuals
- Businesses
- Representation, Practices, and Procedures
IRS Experience
Candidates worked at the IRS for five consecutive years in a position that regularly engages in applying and interpreting the provisions of the Internal Revenue Code and the regulations.
Duration
The course can be accomplished within a span of 6 to 9 months, influenced by the student's unwavering dedication and commitment to the program.
Exam Structure
- The duration for each part is 3.5 hours.
- Candidates can appear for the exam in any order.
- Each exam has 100 multiple-choice questions.
- The total seat time is 4 hours, which includes a tutorial, survey, and one scheduled 15-minutes break.
- There is no Negative Marking.
EA Certification Process
Study for the Special Enrollment Exam (SEE) With VG learning.
Obtain a Preparer Tax Identification Number (PTIN).
Create online Prometric Account.
Study, Register, and Appear for the IRS SEE Exam.
Pass a suitability check, ensuring tax compliance, filed necessary tax returns, no outstanding tax liabilities, and clear criminal background.
Why VGLD
Career Opportunities after EA Course
Tax Practitioner with Big 4 accounting firms
Expand practice to the United States of America
Accounting and Taxation departments of BPO’s & KPO’s
US-based multinationals in India e.g. Amazon
Indian companies with a presence in the US
Shared Service Centers and F&A Companies
Meet Our Expert Faculty
Learn From Industry Experts
Placements after EA course with VGLD
FAQ's
EAs are generally tax preparers, but they can also wear an advisory hat by providing tax compliance counseling to clients or providing written advice to third parties regarding business transactions. In general, the EA's job is to help their clients with a variety of tax matters, from tax preparation to representation during hearings or conferences, to helping them through audits. EAs can be seen in an office, in front of the IRS, or sitting down with clients. They work in accounting firms of all types and sizes, with many EAs starting their own businesses.
It’s definitely recommended! Many CPAs choose to sit for the Enrolled Agent Exam and earn the credential because it provides the same IRS representation rights as a CPA. But, unlike the CPA, an EA is recognized in all 50 states. This eliminates the need to apply to each individual state board of accountancy every time you move. It also allows you to effectively provide services to clients in any state. This is a great benefit for accountants approaching retirement who want the flexibility to travel. While Enrolled Agents may not provide an opinion on a financial statement like a CPA, if your practice involves both assurance and tax, you will need your CPA license for any state where you do assurance work. However, if your practice is focused on tax and you want to be able to have tax clients from anywhere in the US, the EA option is a very effective and economical choice
Unlike most other professional designations, you can become an Enrolled Agent (EA) without earning a college degree. Plus, once you become an EA, your credential is valid in all 50 states. Whether you have decades of experience in tax or have recently decided to make a career change from something completely unrelated, you are eligible to take the Enrolled Agent Examination (referred to as the Special Enrollment Examination, or SEE, by the Internal Revenue Service). While a background in taxation helps make the process easier, there have been students with zero tax experience who studied and passed the Enrolled Agent Exam on their FIRST attempt! Here are the requirements to become an EA
- You must be at least 18 years old
- You must have an active Preparer Tax Identification Number (PTIN) from the IRS
- You must pass all three parts of the Enrolled Agent Exam
- You must comply with U.S. Tax laws
The examinations are closed-book, and you are not allowed to access any notes, books, reference materials, or electronic devices at any time during the examination or breaks. Looking at any notes, books, reference materials, or electronic devices can result in the nullification of your test results by the IRS—so, it isn't worth it!
The Enrolled Agent Exam is taken at Prometric Centers which are available worldwide.
No, you don't need to be a citizen or resident to take the Enrolled Agent Exam. However, during PTIN renewal, you will be required to provide your social security number. If you don't have one, you will need to apply for your PTIN using Form 8946. Additionally, since Prometric centers are located worldwide, you can take the test anywhere.
A PTIN is an IRS Preparer Tax Identification Number. This is a number issued by the IRS to a professional tax preparer, like Enrolled Agents (EAs). A PTIN is only required for professional tax preparers who accept payment to prepare tax returns. There’s a charge that has to be paid by the student to attain the PTIN, and it has to be renewed every year.
No - you do not have to take all three parts in one sitting. As long as you schedule one section within 1 year from your date of registration, you have two years to complete and pass all three sections.
Yes, you can take the Enrolled Agent Exam in any order, there's no requirement for the order you sit them.
To pass the Enrolled Agent Exam, a score of 105 is the minimum required. This score is developed using a scaled score system - where your EA test results are ranked against others taking the examination, on a scale ranging between 40 and 130.
The EA Exam is unique, in that you can register to retake a failed EA exam part in just 24 hours. You can take the Exam four times within one testing window, but if you fail each time, you have to wait for the next testing window. But if you fail four times in a row - it might be a good idea to take some time to study some more, don't you think?
You will be required to earn 72 hours of CE during your 3-year enrollment cycle, with the cycle determined by the last digit of your social security number.