EA (Enrolled Agent) Requirements & Prerequisites
Everything you need to know before registering for the EA (Enrolled Agent), eligibility, cost, format, and what to expect on exam day.
Cost
$203 per part
Provider
IRS
Validity
3 years (72 CE hours)
Available
USA
Education
Check official exam requirements
Experience
6-12 months of relevant experience recommended
Specific Requirements
- A valid Preparer Tax Identification Number issued by the IRS. This is the only eligibility requirement to sit the SEE, and it takes about 15 minutes to obtain online at IRS.gov/ptin, or roughly six weeks by paper on Form W-12.
- PTINs must be renewed annually by December 31 for the following year.
- There is no degree requirement, no accounting coursework requirement, and no work experience requirement to take the exam.
- Passing scores on all three SEE parts within a three-year carryover period measured from the date each part was passed.
- Filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, within one year of passing the third part, with the $140 enrollment fee paid at Pay.gov or by check.
- Passing an IRS suitability check covering a review of personal tax compliance, meaning all required returns filed and no outstanding tax liabilities, plus a criminal background check.
- Certain IRS employees are exempt from the exam requirement based on past technical experience and apply through a separate route.
Number of Questions
100 multiple-choice questions per part, of which 85 are scored and 15 are unscored experimental items that do not count for or against you
Duration
3.5 hours per part, not including the pre-examination tutorial and the post-examination survey. An on-screen timer shows the time remaining.
Question Format
Direct question format with four answer options, Incomplete sentence format, All of the following except format, Scenario-based questions applying tax law to a taxpayer fact pattern
Passing Requirement
500 on a scaled range of 200 to 800, set by the IRS following a scoring study with a panel of enrolled agents and IRS representatives. A pass report shows a passing designation only and no number. A fail report shows a scaled score between 200 and 500 plus diagnostic feedback.
How It Is Delivered
Computer-based through PSI Services, which took over administration from Prometric on March 1, 2026. Available at PSI test centers in the United States and by remote proctoring. International candidates can only test remotely, since there is no in-person international testing, and international scheduling and testing are currently delayed by the IRS with no new start date announced.
Languages Offered
English (the PSI candidate information bulletin does not list an alternative exam language)
Visit the official IRS certification page
Create an account and select your exam
Choose a test center or online proctoring option
Pay the exam fee and schedule your date
- Two forms of valid ID (one government-issued with photo)
- Appointment confirmation email
- For online proctoring: webcam, microphone, clean desk, stable internet
What are the prerequisites for the EA (Enrolled Agent)?
A valid Preparer Tax Identification Number issued by the IRS. This is the only eligibility requirement to sit the SEE, and it takes about 15 minutes to obtain online at IRS.gov/ptin, or roughly six weeks by paper on Form W-12.. PTINs must be renewed annually by December 31 for the following year.. There is no degree requirement, no accounting coursework requirement, and no work experience requirement to take the exam.. Passing scores on all three SEE parts within a three-year carryover period measured from the date each part was passed.. Filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, within one year of passing the third part, with the $140 enrollment fee paid at Pay.gov or by check.. Passing an IRS suitability check covering a review of personal tax compliance, meaning all required returns filed and no outstanding tax liabilities, plus a criminal background check.. Certain IRS employees are exempt from the exam requirement based on past technical experience and apply through a separate route..
How much does the EA (Enrolled Agent) cost?
The EA (Enrolled Agent) exam costs $203 per part. This includes the exam fee only, study materials are additional.
How do I register for the EA (Enrolled Agent)?
Visit the official IRS certification page → Create an account and select your exam → Choose a test center or online proctoring option → Pay the exam fee and schedule your date
What should I bring to the EA (Enrolled Agent)?
Two forms of valid ID (one government-issued with photo). Appointment confirmation email. For online proctoring: webcam, microphone, clean desk, stable internet.
Ready to prepare for EA (Enrolled Agent)?
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