How to become an enrolled agent
You become an enrolled agent (EA) by getting a PTIN, passing all three parts of the IRS Special Enrollment Examination, applying for enrollment on Form 23, and passing an IRS suitability check. Certain former IRS employees can skip the exam. The IRS's steps list no degree requirement.
The two routes
| Pass the exam | Former IRS employee | |
|---|---|---|
| What you need | A passing score on all three parts | In general, at least five years in a qualifying IRS field job, three of them in the last five years before you left |
| Apply | Within one year of passing the third part | Within three years of leaving the IRS |
| IRS processing | Goal of 60 days | 90 to 120 days |
The qualifying jobs are appeals officer, special agent, revenue officer, revenue agent, tax specialist, tax law specialist and settlement officer. If your IRS work doesn't cover the same ground as the exam, the IRS may limit your enrollment to one area of representation. Details are on the IRS page for former employees. The processing times are from the IRS FAQ; the IRS's enrollment page warns that some applications take much longer.
The steps, from zero to enrolled
- Get a PTIN. (How to get and renew one.) The IRS says all enrolled agents must hold a valid one.
- Pass the three exam parts. You can take them in any order. You must pass all three within three years.
- File Form 23. Apply within one year of passing the third part, and pay the fee.
- Clear the suitability check. The IRS looks at your tax compliance and runs a criminal background check.
For fees, see what the exam and enrollment cost. The exam is run by PSI now, not Prometric. Here is how that changes booking.
Weighing this against the CPA license? Here is how the two differ. Not sure what EAs do all day? What an enrolled agent is.
What the suitability check looks for
On taxes, the IRS says the main problem is an unfiled return or unpaid taxes, unless you have an acceptable payment arrangement. On crime, it names any felony conviction under federal tax laws. It also names a felony tied to dishonesty or breach of trust, if it is less than ten years old. Both are described in the IRS FAQ, which points to Circular 230 for the rules.
The three exam parts
- Part 1: Individuals.
- Part 2: Businesses.
- Part 3: Representation, Practices and Procedures.
Each part has 100 questions. 85 are scored and 15 are experimental, per the IRS exam FAQ. For the topics in each part, see what each part covers. For scoring and how hard each part is, see pass rates by part.
How to keep your enrollment
The IRS asks three things of you once you're an EA: renew your enrollment every three years, finish continuing education, and renew your PTIN each year.
| What | How often | What it takes |
|---|---|---|
| Continuing education | Every 3 years | 72 hours: 66 of qualifying CE and 6 of ethics |
| Yearly minimum | Every year | 16 hours, 2 of them on ethics |
| Enrollment renewal | Every 3 years, by last digit of your SSN | Form 8554, online on Pay.gov or on paper |
| PTIN renewal | Every year | Renew between mid-October and December 31 at IRS.gov/ptin |
All of this is on the IRS's page for maintaining your status. If your SSN ends in 7, 8 or 9, or you have no SSN, you renew in the current cycle, which closes January 31, 2027.
- Use an approved provider. CE must come from an IRS-approved provider.
- If you enroll mid-cycle, you need 2 hours of CE a month plus 2 hours of ethics a year until your next full cycle starts. CE taken before the month you enrolled doesn't count.
- Extra ethics hours can't count toward other categories.
- Keep your records for four years: provider, course title, dates, hours and your certificate.
These come from the IRS's CE requirements FAQ. For renewal windows, the fee and what happens if you miss one, see EA renewal and continuing education.
Sources, checked October 20, 2026: IRS: Become an enrolled agent · IRS: Special Enrollment Examination FAQ · IRS: Enrolled agent FAQ · IRS: Applying for enrollment · IRS: Information for former IRS employees · IRS: Maintain your enrolled agent status · IRS: CE requirements FAQ · IRS: PTIN requirements. Rules and dates can change, so check the IRS pages before you apply or renew.