Enrolled Agent
An enrolled agent is a tax professional authorized by the IRS to represent taxpayers, with unlimited practice rights like attorneys and CPAs. Most people qualify by passing the three-part Special Enrollment Examination and a suitability check.
Issued by Internal Revenue Service (IRS); exam delivered by Prometric · Official page
Who can apply
- Obtain a Preparer Tax Identification Number (PTIN).
- Pass all three parts of the Special Enrollment Examination (SEE); passing scores carry over for up to three years from the date each part was passed.
- Apply for enrollment (Form 23) within one year of passing the third part and pass a suitability check.
- Certain former IRS employees may be exempt from the exam based on past technical experience.
Exam
- Exam
- IRS Special Enrollment Examination (SEE)
- Format
- Three parts taken at Prometric: Part 1 Individuals, Part 2 Businesses, Part 3 Representation, Practices and Procedures
- Questions
- 100
- Time
- 3.5 hours per part (4 hours of seat time including a tutorial, survey, and two 10-minute breaks)
Each part has 100 questions, of which 85 are scored and 15 are unscored experimental items.
Official fees
| Fee | Amount | Notes | Source |
|---|---|---|---|
| SEE fee, per part | $317 | Paid when scheduling. Per the May 2026 Internal Revenue Bulletin, this is a $66 IRS user fee (reduced from $99 for registrations on or after April 20, 2026) plus a $251 Prometric fee. | Official page |
| Enrollment application (Form 23) | $140 | Paid through Pay.gov or by check. | Official page |
| Enrollment renewal (Form 8554) | Data unavailable | Not stated on the IRS pages reviewed. | Official page |
Only fees published by the issuer or regulator are listed. Blank amounts mean no official figure was available to verify.
Renewal and continuing education
- Cycle
- Every 3 years, scheduled by the last digit of the SSN
- Requirement
- 72 hours of CE per three-year cycle (66 qualifying hours plus 6 ethics hours), with at least 16 hours each year including 2 hours of ethics, from IRS-approved providers. Renew with Form 8554.
Related careers
| Occupation | National median wage |
|---|---|
| Tax preparers | $54,920 |
| Accountants and auditors | $83,680 |
Sources
- IRS: Enrolled agents frequently asked questions, accessed October 18, 2026
- IRS: Maintain your enrolled agent status, accessed October 18, 2026
- IRS: Enrolled agent information, accessed October 18, 2026
- IRS: Internal Revenue Bulletin 2026-21, accessed October 18, 2026
Verification notes
The renewal fee for Form 8554 was not stated on the pages reviewed, so it is null. kind is set to license because the IRS grants enrollment to practice; the IRS itself calls it enrollment rather than a license. No issuer-stated typical timeline was found.
ConnectPrep is not affiliated with Internal Revenue Service (IRS); exam delivered by Prometric. Credential names may be trademarks of their owners.