Quick Answer: To become a U.S. Enrolled Agent (EA) in 2025, you must: (1) Obtain a PTIN from the IRS, (2) Pass all three parts of the Special Enrollment Examination (SEE) via Prometric, and (3) Submit Form 23 to the IRS along with a $140 fee to pass a background check.
What is an Enrolled Agent?
An Enrolled Agent is a federally-licensed tax practitioner who has demonstrated technical expertise in taxation. EAs hold unlimited representation rights to represent taxpayers before the IRS, equivalent to CPAs and tax attorneys.
Step-by-Step Enrollment Guide
- Get a PTIN: Create an account on the IRS website (irs.gov/ptin) and request a Preparer Tax Identification Number. It takes about 15 minutes and is free of cost.
- Schedule and Pass the Exams: Register with Prometric. Schedule and pass Part 1 (Individuals), Part 2 (Businesses), and Part 3 (Representation). Each part costs $206.
- Apply for Enrollment: Within one year of passing the last exam part, submit Form 23 on Pay.gov and pay the $140 licensing fee.
- Pass a Background Check: The IRS will conduct a suitability check, including tax compliance verification and criminal background screening.
EA licensing Cost Summary
| Cost Item | Recipient | Amount |
|---|---|---|
| PTIN Registration | IRS | $0 |
| SEE Exam (3 parts) | Prometric | $618 ($206 per part) |
| Form 23 Application | IRS / Pay.gov | $140 |
| Total Mandatory Cost | Government | $758 |
Frequently Asked Questions
- Do I need a college degree to become an EA? No. There are no educational or citizenship requirements to become an Enrolled Agent.
- How long does the EA process take? Most candidates complete all 3 parts within 3 to 6 months of study.
Official IRS citation: Become an Enrolled Agent (IRS.gov).