How would you describe an enrolled agent?
Christopher Ramos
Updated on March 14, 2026
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee.
Is it hard to pass the enrolled agent exam?
The most difficult test for most candidates is Part 2 (Businesses). Only about 60% of exam takers have passed this part in the past three years. Part 1 of the exam (Individuals) is also challenging; approximately 75-80% of exam-takers have passed this part of the exam in the past three years.
How do I pass the enrolled agent exam?
6 Tips for Passing the Enrolled Agent Exam (On Your First Try!)
- Get a Review Course Specifically for the Enrolled Agent Exam.
- Be Aware of Any New Material.
- KNOW the Fundamentals.
- Memorize Basic Tax Formulas.
- Get Familiar with Prometric’s Exam Day Expectations.
- Learn to Budget Your Time (And Learn When to Move On)
What are the requirements for an enrolled agent?
Generally, enrolled agents must obtain a minimum of 72 hours per enrollment cycle (every three years). A minimum of 16 hours must be earned per year, two of which must be on ethics. Enrolled agents must use an IRS approved CE provider. Review detailed information about continuing education for enrolled agents.
How much does an enrolled agent charge per hour?
The average cost for an experienced Enrolled Agent are just $200-400/hour, and many will have a set flat rate for handling specific types of filings, meetings, and representation.
Can an enrolled agent give tax advice?
An enrolled agent can provide tax consultations, file federal and state returns, and represent taxpayers to the IRS in an audit. Enrolled agents have advanced knowledge of tax issues, which makes them an excellent resource for tax advisory and filing needs.
How much does the EA exam cost?
Candidates may schedule each part of the exam at their convenience, in any order. It is not required to take all parts in one sitting. Exam fees are $181.94 per part. Prometric maintains approximately 300 test sites throughout the US and internationally.
How much should I charge as an Enrolled Agent?
Can an Enrolled Agent give tax advice?
What does it mean to be an Enrolled Agent?
How can I maintain my enrolled agent status?
Become an enrolled agent, the highest credential the IRS awards, and find out how to maintain your status. Become an Enrolled Agent. Apply to become an enrolled agent, renew your status and IRS Preparer Tax Identification Number (PTIN) and learn about continuing education. Maintain Your Enrolled Agent Status.
Which is the highest credential for an Enrolled Agent?
An Enrolled Agent (EA) is a tax practitioner who is federally licensed and is able to represent taxpayers during IRS cases that involve collections, audits, and appeals. It is the highest IRS-awarded credential.
Can a enrolled agent represent you in Tax Court?
Enrolled agents exist to represent taxpayers before the IRS at all administrative levels up to, but not including, Tax Court. The only EAs allowed to argue cases in Tax Court are those who have passed the “Tax Court Exam For Non-Attorneys”. Many EAs compete with CPAs and other types of accountants.
