An Enrolled Agent (EA) is a tax professional authorized by the United States federal government to represent taxpayers before the Internal Revenue Service (IRS). EAs specialize exclusively in taxation and have a unique expertise in tax law, which allows them to provide tax-related services to individuals and businesses. EAs are authorized to represent taxpayers in all matters before the IRS including audits, collections, and appeals.

The EA credential is ideal for individuals with a strong interest in tax law and who want to develop a career in IRS representation, tax consulting, tax return preparation, as well as other tax-related services. 

Enrolled Agents are a valuable resource for anyone in need of tax-related assistance. Becoming an Enrolled Agent demonstrates a high level of knowledge in tax law and can lead to increased credibility, career opportunities, and the ability to offer a wider range of tax-related services.

The total cost to become an EA includes both 1) exam registration fees and 2) exam prep materials.

1) Exam Registration Fees

The costs to become an EA include:

1. $19.75 PTIN Fee - You need to Apply for a PTIN if you do not already have one.
2. $267 Exam Fee for Part 1
3. $267 Exam Fee for Part 2
4. $267 Exam Fee for Part 3
5. $140 Enrollment Fee (paid after passing all of the exams)*

Example: If you do not already have a PTIN and pass all 3 exams on your first attempt, the total cost is $960.75. Re-takes will increase the total cost.

* To apply for enrollment and submit the enrollment fee for becoming an Enrolled Agent, you have two options. You can use Pay.gov Form 23 to complete the process electronically, or you can download Form 23 - the Application for Enrollment to Practice Before the Internal Revenue Service, and send the completed form and payment via check through mail to the IRS.

2) Exam Prep Materials

While our competitors’ materials can cost $1,000 - $2,000 or more, HOCK offers an EA subscription for only $49.99 per month.

Because most students study for about a year, this means you can prepare for your exams with HOCK’s all-inclusive and comprehensive EA Exam Review for under $600.

One unique aspect of becoming an EA is that there are no specific education or experience requirements to begin, making the path to becoming an EA accessible and open to anyone. However, it's important to note that while there are no strict requirements to sit for the exam, the process of becoming an EA still requires hard work, study, and dedication. 

Note: You have to pass all three parts of the exam within two years after passing your first Part.

• EA Part 1
  1. Preliminary Work and Taxpayer Data
  2. Income and Assets
  3. Deductions and Credits
  4. Taxation
  5. Advising the Individual Taxpayer
  6. Specialized Returns for Individuals
• EA Part 2
  1. Business Entities and Considerations
  2. Business Tax Preparation
  3. Specialized Returns and Taxpayers
• EA Part 3
  1. Practices and Procedures
  2. Representation before the IRS
  3. Specific Areas of Representation
  4. Filing Process

Each Part of the EA exam contains 100 multiple-choice questions to be answered in 3.5 hours.

Exam are taken in-person at Prometric Testing Centers located in major cities across the US and select cities in international locations.

Based on the difficulty of the questions randomly selected for your exam and the number of questions that you got correct you are given a “scaled score” between 40 and 130. A 105 score is required to pass the exam.

Note: 105 does NOT translate to 72%. It is simply a score and not a percentage of anything.

Once you become an EA, you are required to:

• Renew your status every three years. 
• Renew your PTIN (Preparer Tax Identification Number) between mid - October - December 31 of each year.
• Meet Continuing Education Requirements, which include 72 hours every three years (minimum of 16 hours per year, two of which must be on ethics).

While every student will study at a different pace, it usually takes about 2-3 months of study per Part, totaling 6-9 months for all 3 Parts. Our PassMap Learning Management System lets you customize your learning experience. By simply entering your target exam date into PassMap, you will have a weekly study schedule to stay on track for your target exam date.

For even more in-depth articles about choosing a certification, preparing for exams, and professional development, visit the free HOCK Resource Library. If you have any other questions about the exam or study for the exam, please get in touch and we will be glad to help.