Become an Enrolled Agent

What is an enrolled agent?

An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before. Enrolled Agents are licensed by the Department of Treasury, and can represent taxpayers throughout the United States.

How do you become an enrolled agent?

There are two tracks to become an enrolled agent, which are outlined in Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The IRS website also provides information on the enrollment process. The two tracks are:

• Online examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking a online examination administered by Thomas Prometric. This track requires that you -
  • Apply on Form 2587 to take the Special Enrollment Examination (SEE);
  • Achieve passing scores on all parts of the SEE;
  • Apply for enrollment on Form 23; and
  • Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.
• IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that you -
  • Possess the years of past service and technical experience specified in Circular 230;
  • Apply for enrollment Form 23; and
  • Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.

Join NMSEA and get help with the required IRS examinations - the EA Exam and the Registered Tax Return Preparer Exam!!!

NMSEA is partnering with FastForward Academy http://fastforwardacademy.com/NMSEA to offer preparation classes for the Enrolled Agent exam and the IRS RTRP (Registered Tax Return Preparer) exam. Pat Jenkins, EA, ABA, NMSEA will present a 6 hour, EA exam cram course, Part 1 (3 evenings) after October 15, 2011. Part 2 and Part 3 will be offered after Thanksgiving. Pat will present a RTRP exam cram course after Thanksgiving.

If you are interested in either of these cram courses, go to the FastForward Academy website http://fastforwardacademy.com/NMSEA to purchase the Exam Tax Course Study Guide & Practice Exams. Self-study of these study guides is extremely important prior to taking Pat’s cram course.

Contact Pat at nmsea@hotmail.com if you are interested in either of the cram courses for details on cost, times, and related information.  

What do I need to do to keep my license?

Enrolled Agents renew on a staggered schedule, based on the last digit of the enrolled agent's social security number. To be eligible for renewal for the enrollment cycle, Enrolled Agents must complete 72 CPE credit hours for the three year cycle, with a minimum of 16 CPE per year. Two CPE credit hours per year must be in Ethics.

To qualify for continuing professional education credit, a course of learning must be designed to enhance an enrolled agents professional proficiency in Federal taxation or Federal tax related matters. This would include accounting courses, tax preparation software and/or ethics courses.

The field(s) of study should include subjects dealing with federal tax compliance and tax planning. Compliance covers tax return preparation and review and IRS examinations, ruling requests and protests. Tax planning focuses on applying federal tax rules to prospective transactions and understanding the tax implication of unusual or complex transactions.

Members of the New Mexico Society of Enrolled Agents and the National Association of Enrolled Agents are required to earn 90 CPE hours in a three year cycle, with a minimum of 24 CPE hours per year.

Need more information regarding Enrolled Agents? Contact the National Association of Enrolled Agents at 202-822-NAEA (6232) or info@naeahq.org; visit the Internal Revenue Service website at www.irs.gov; or contact the Enrolled Practitioner Program Unit in Detroit Computing Center at 313-234-1280 or EPP@irs.gov.

You can download the New Mexico Society of Enrolled Agents Membership Information Brochure here.

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