The IRS enrolls an agent in one of two ways. The first is to pass all three parts of the Special Enrollment Examination (SEE) within three years. The exam covers individual and business returns. Candidates need a PTIN first, and after passing they apply on Form 23 and pass a suitability check. The second is generally at least five years of continuous IRS work applying the tax code. Former employees must apply within three years of leaving. Their enrollment can be limited to the specialty or IRS unit they worked in.
The IRS calls enrolled agent status the highest credential it awards. Like attorneys and CPAs, an EA enrolled by exam can represent any taxpayer in any tax matter. That includes audits and appeals, for business returns as well as individual ones.
An EA renews enrollment every three years, after 72 hours of continuing education in that time. An EA’s PTIN must also be renewed every year. Despite the name, an enrolled agent works for taxpayers and is not an IRS employee.
Sources
- IRS, Enrolled agent information
- IRS, Become an enrolled agent
- 31 C.F.R. § 10.4, Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
- IRS, Understanding tax return preparer credentials and qualifications
Reviewed and updated September 2026. General information, not advice for your situation.