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What is the Form 23 suitability check for new enrolled agents?

2026-11-03 · 3 minute read · By Binod Raj Singh, CPA

What is the Form 23 suitability check for new enrolled agents?

After you pass, you apply on Form 23 and pay $140. The IRS then checks your background, including whether you have filed and paid your own taxes.

Passing three parts does not make you an EA by itself. The last step is enrollment, and it includes a check on you as a person.

  1. ApplyWithin the carryover period, apply on Form 23 online at Pay.gov with the $140 fee, or by mail with a check.
  2. Suitability checkThe IRS reviews your background. It includes your personal tax compliance, to make sure you have filed all necessary tax returns and paid what you owe.
  3. EnrollmentOnce you pass, you receive your enrollment card and can represent taxpayers before the IRS.

For international candidates

The compliance review looks at the US returns you were required to file. If you have US filing obligations, for example from past work or income in the US, get them up to date before you apply. If you are unsure whether you had to file, settle that question first.

Answer every question on Form 23 honestly. An incomplete or inaccurate application slows the review.

Sources. IRS: Enrolled agents, frequently asked questions · IRS: Become an enrolled agent