How to become an Enrolled Agent: a step by step guide
2026-10-12 · 5 minute read · By Binod Raj Singh, CPA
The EA is a federal credential from the IRS. No degree is required. Here is the route from PTIN to enrollment.
An Enrolled Agent is a tax professional licensed by the IRS. EAs can represent any taxpayer before any IRS office, on any tax matter. Because the credential is federal, it is valid in every state.
- Get a PTINCreate an IRS Tax Pro account and obtain a Preparer Tax Identification Number. You need it to register for the exam.
- Register for the Special Enrollment ExaminationThe SEE has three parts: Individuals, Businesses, and Representation, Practices and Procedures. From the 2026 to 2027 testing window the exam is delivered by PSI, at test centers or by remote proctoring.
- Pass all three partsEach part has 100 multiple choice questions in 3.5 hours. 85 are scored and 15 are trial questions. The passing score is 500 on a scale of 200 to 800. You can take the parts in any order.
- Watch the carryover periodA passed part stays valid for three years from the date you passed it. Pass the other two inside that period.
- Apply for enrollmentAfter passing all three parts, apply for enrollment on Form 23 through Pay.gov and pay the enrollment fee.
- Pass the suitability checkThe IRS checks that you have filed your own returns, paid your taxes and have no disqualifying criminal record.
- Keep the credentialComplete 72 hours of continuing education every three years, at least 16 hours each year including 2 hours of ethics, and renew on the IRS schedule.
Who can skip the exam
Certain former IRS employees can become EAs through their IRS experience instead of the exam. Everyone else takes the SEE.
Sources. IRS: Enrolled agents, frequently asked questions · IRS: Become an enrolled agent