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Can a non-US citizen or international student become an IRS Enrolled Agent?

2026-11-03 · 4 minute read · By Binod Raj Singh, CPA

Yes. The IRS sets no citizenship, degree or residency rule for the EA exam. You need a PTIN, three passed parts and a clean suitability check.

The Enrolled Agent credential comes from the IRS itself, so there are no state boards and no credit-hour rules. The IRS route lists four steps, and none of them asks for US citizenship.

1. Get a PTINEvery candidate needs a Preparer Tax Identification Number. Foreign persons without an SSN apply with Form W-12 plus Form 8946.
2. Pass the three partsIndividuals; Businesses; and Representation, Practices and Procedures. Each is 100 questions in 3.5 hours with a pass score of 500.
3. Apply for enrollmentFile Form 23 and pay the $140 enrollment fee on Pay.gov.
4. Pass the suitability checkThe IRS reviews your background, including your own tax compliance.

Two things to know before you start

• International testing is currently on hold. When it returns it will be remote and proctored only; today remote testing is limited to candidates physically in the US.
• Form 8946 carries a warning: a foreign preparer who lives outside the US and gets a PTIN without an SSN is not authorized to prepare returns in the US for compensation.

Many professionals from India, Nepal and the Philippines take the EA to work on US tax returns for firms that serve US clients. Read how the EA compares with the CPA before you choose.

Sources. IRS: Become an enrolled agent · IRS: Enrolled agents, frequently asked questions · IRS: Form 8946, PTIN supplemental application for foreign persons without an SSN (Rev. 10-2025)