Enrolled Agent Exam Flashcards And Study Sets

enrolled agent exam

All candidates are subjected to a rigorous background check conducted by the IRS. All candidates must also have a PTIN prior to the three part exam. The book includes TWO FULL-LENGTH PRACTICE EXAMS with detailed solutions indicating why the answer is correct. Prepare yourself for test day by simulating the exam with the topics and difficulty you will see in the real EA examination. Practice exams have been proven to be one of the best methods of enrolled agent exam preparation, making this book the perfect guide to help you pass the IRS EA exam. The practice exams are developed specifically from the IRS content outline with representative difficulty and distribution of questions.

enrolled agent exam

As the name suggests, EAs can act as their clients’ agents, representing them before the IRS. The credential grants EAs more authority than many other tax preparers, allowing them to speak for clients, argue tax law with the IRS, and make appeals. CPAs can also represent clients in this way, but many other tax professionals can not.

What Is Needed for Registration– To schedule your exam, you must provide your Social Security number and a valid, government-issued ID, like a driver’s license. You also need an email address and other contact information. This section looks at the hundreds of components involved in tax preparations for people filing jointly or individually. This includes income and assets, deductions and credits, biographical information, international tax information, and specialized returns.

Reminders For Candidates

And because CPA licenses come from the state governments, they feature more limitations than EA certification. Enrolled agent certification comes with countless benefits. The credential raises your profile, opens new career doors, attracts work, and gives you confidence in your abilities as an accountant. Whether you work as a tax preparer or accountant or simply want to move into the field of tax preparation, becoming an EA bestows credibility on your enterprise.

Examination parts do not have to be taken on the same day or on consecutive days. You may take each part up to four times during the test window. The current test window is May 1, 2021 to February 28, 2022. Testing is unavailable during the months of March and April while the examination is being updated. Generally, enrolled agents must obtain a minimum of 72 hours per enrollment cycle . Additionally, they must also obtain a minimum of 16 hours of continuing education each enrollment year. Review detailed information about continuing education for enrolled agents.

  • The actual seat time is 4 hours to allow for a tutorial, survey, and one scheduled 15-minute break.
  • You may want to take this into consideration when studying.
  • The IRS website provides information on each of these steps.
  • In that time, they recommend clocking between 40 and 160 study hours for each section of the exam to maximize the possibility of success.

Use the study guide and free test bank to sharpen up in those areas and go take the exam! The free test bank momentum meter is different, but the higher the better. In either tool, you can review your answers, whether correct or incorrect, and review the rationale. Plus we always list the exact chapter in the EA book to reference so you can improve in that specific area. Between Online Accounting the book and the testing tools, you will have covered every topic needed to pass the exams the first time. You must file Form 23, Application for Enrollment to Practice before the Internal Revenue Service, within one year of the date you passed all parts of the examination. Form 23 is available online at The IRS may take approximately 60 days to process your request.

Ea Exam Updates For 2020 Exam Window

With this credential, you will also be able to represent your clients before the IRS in matters related to professional tax returns you prepare on their behalf. Gain an understanding of the tax implications and compliance changes related to COVID-19 with this must-have guide. The nation’s top federal tax resource includes the CARES Act and pertinent federal taxation changes that affect 2020 returns. EAs work exclusively in the area of taxation, while CPAs focus more on accounting. They can practice in any state due to their federal certification. All EA candidates are subject to an IRS background check and they can be disbarred from practicing before the IRS for misdeeds. An EA can also be disbarred for failing to meet their continuing education requirements.

enrolled agent exam

You can schedule your exam on Prometric’s website at any time ( and take the test at any Prometric Testing Center during the testing season. Scheduling an exam appointment for the May 1, February 28, 2021 testing window will be available starting March 1, 2020. Appointments scheduled for the current testing window cannot be rescheduled into the next testing window. An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. You will know if you passed or failed each part of the exam as soon as you complete it.

This is a number issued by the IRS to a professional tax preparer, like Enrolled Agents . A PTIN is only required for professional tax preparers that accept payment to prepare tax returns. Surgent EA Review is the fastest and most effective way of preparing for the CARES Act. Any person that prepares taxes for a profit is required to have an active PTIN. If you do not currently have one, you can visit to obtain one.

The IRS empowers EAs with an array of tools unavailable to most other tax preparers. These professionals can speak on a client’s behalf, argue disputes, and make cases to the federal taxation authorities. The credential essentially allows EAs to handle virtually any situation that may arise in the case of a taxpayer. Increased Expertise – Becoming an enrolled agent will improve your knowledge about the various rules and regulations can help make you a better tax practitioner. Recession proof career – Income taxes are not going away anytime soon.

These characteristics are common on many exams, especially with multiple-choice questions that can lack all the details you desire to be 100% certain of your answer. Once I sat down to take the test I would brain dump everything I could recall in a few minutes onto the provided scrap paper. Ironically, I rarely needed to refer to the paper as the process of creating the notes helped me retain it.

ReadySCORE evaluates your readiness for the exam and indicates your performance as you move through the materials, giving you a clear idea of when you’re ready to sit and pass the exam. Scaled scores are determined by calculating the number of questions answered correctly and converting it to a scale that ranges from 40 to 130. Failing candidates are provided a scaled score value so that they may see how close they are to being successful.

The SEE, commonly referred to as the EA Exam, was administered by the IRS until 2005, at which time Thomson Prometric was selected as the exam vendor. The first exam under the new on-demand, three-part, computerized format was given in October 2006. Each part of the exam contains 100 questions that must be answered in 3.5 hours. In total, you will have to answer 300 questions over a 10.5 hour period to complete the entire SEE exam.

Surgent’s ASAP Technology adapts as you study and answer multiple choice questions, helping you identify and correct any weaknesses while also maintaining areas you already know. Taking into account your exam date, ASAP Technology creates a study plan each day to help you stay on track, and features ReadySCORE which corresponds with Enrolled Agent Exam scoring.

Where Do I Take The Enrolled Agent Exam?

Still, they’ll give you a feel for the types of questions you’ll likely see on the real thing. But remember, the entire exam is now multiple-choice; there are no true-false questions as was true on these old exams.

Candidates may schedule each part of the exam at their convenience, in any order. Learn more about what you can do to support the enrolled agent campaign. As part of the evaluation of your enrollment application, the IRS will conduct a suitability check that will include a review of your personal tax compliance and criminal background. If you pass, the score report will show a passing designation.

CPAs and tax attorneys are licensed by the states in which they work. No restrictions are placed upon which taxpayers EAs can represent, what tax issues they can handle, or in which IRS offices enrolled agent exam or states they can represent clients. Enrolled agents also had to learn about taxpayer advocacy. This additional skill involved negotiating with the IRS on behalf of their clients.

Knowledge of solid office tax practices may help you answer a number of the preliminary work and initial preparation questions. A number of professional organizations offer client checklists or office practice guides on their websites, and these might prove valuable in preparing for these types of questions. A close inspection of these categories reveals that, most likely, a number of the questions can be answered with reference to basic knowledge on many of the technical topics studied for the exam. In most cases, any questions on minimization of taxes or advising taxpayers will invariably be offshoots of basic knowledge of the computation. For example, knowledge of the common adjustments and preferences for the alternative minimum tax would probably provide enough information to answer planning or interview questions on this topic. And knowing the five tests for dependency would probably be enough to answer any “taxpayer data” questions regarding exemption deductions.

enrolled agent exam

Test results are available immediately following the Enrolled Agent test. Yes, you may take the Enrolled Agent exams in any order you please.

How Can I Check On The Status Of My Enrolled Agent Application? (updated 3

You may also wish to search the internet for commercially available materials and preparation courses in preparing to take the SEE. The IRS has a list of approved CE Providers, some of whom provide SEE test preparation courses. The IRS does not make recommendations as to any specific provider. An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service.

Author: Christopher T Kosty