Enrolled Agent: Complete 2026 Career & Exam Guide

Enrolled Agent: How to Become an IRS‑Certified Tax Professional in 2026

An Enrolled Agent is a federally licensed U.S. tax expert with the highest credential awarded by the IRS for tax practitioners. EAs have unlimited rights to represent any taxpayer, for any tax issue, before any IRS office, which makesthem one of the most powerful profiles in the global tax industry.

In 2026, demand for Enrolled Agents is rising worldwide—especially in outsourcing hubs like India and the Middle East—thanks to complex U.S. tax rules, remote work, crypto, and global mobility. This guide explains what an Enrolled Agent is, how to become one, exam structure, costs, salary, and why EA is a fast, high‑ROI route into international tax careers.

What Is an Enrolled Agent?

An Enrolled Agent (EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the IRS in all tax matters.

Key points:

• Licensed directly by the IRS, not by state boards like CPAs.
• Enjoy unlimited representation rights: individuals, businesses, estates, trusts, audits, collections, and appeals.
• Recognised across all 50 U.S. states and highly valued by U.S. tax firms and outsourcing companies.

For Indian and Middle East professionals, the Enrolled Agent credential is a direct entry ticket into U.S. tax preparation, advisory, and IRS representation without needing a U.S. degree or CPA licence.

Why Become an Enrolled Agent in 2026?

Strong global demand

Recent guides highlight a sharp rise in demand for EAs because:

• U.S. tax law keeps changing, creating a need for specialists.
• Cross‑border work, remote workers, and expats create complex U.S. filing issues.
• US tax outsourcing to India is expanding, so firms actively hire EA‑qualified staff.

High earning potential

Surveys and salary data show:

• Entry‑level Enrolled Agents in the U.S. often start around USD 40,000–55,000 per year.
• Experienced EAs commonly earn USD 60,000–80,000, with six‑figure incomes possible in specialised or independent practices.
• In India, EA‑qualified professionals working on U.S. tax portfolios can reach premium pay bands versus generic accounting roles.

Flexible, future‑proof career

EAs can:

• Work in Big 4/large firms, boutique tax practices, or set up a remote solo practice.
• Specialise in niches like crypto, expat, international, or high‑net‑worth taxes.
• Leverage AI tools for preparation while still owning complex judgement and representation work.

How to Become an Enrolled Agent: Step‑by‑Step

The EA certification path is simpler and faster than many other finance credentials, especially for candidates outside the U.S.i

Step 1: Obtain a PTIN (1-2 weeks)

Before applying for the Special Enrollment Exam (SEE), you must acquire a Preparer Tax Identification Number (PTIN) from the IRS. This is mandatory for anyone who prepares federal tax returns for compensation

• Apply online via the IRS PTIN system.
• Pay the applicable PTIN fee (recently in the USD 30–50 range; always confirm latest on IRS site).
• Use the exact legal name that appears on your ID and exam booking.

Step 2: Pass the Special Enrollment Examination (SEE)

The SEE is a three‑part computer‑based exam administered by Prometric.

Structure and parts:

• Part 1 – Individuals
• Part 2 – Businesses
• Part 3 – Representation, Practices, and Procedures

Recent exam guides describe the format as

• Three separate exams, each with 100 multiple‑choice questions.
• 3.5 hours per part, plus tutorial and survey time.
• Scaled scoring with a minimum passing score of 105.

You can take the parts in any order and retake failed sections up to four times per testing window.

If you're based in India or planning to take the exam there, check out our guide on Exam Centers for the Enrolled Agent Exam in India to find the nearest testing locations and more information on scheduling your exam.

Step 3: Submit Form 23 and Undergo Background Check

After passing all three parts of the SEE, you must submit Form 23, the official application for enrollment with the IRS. This also involves a background check to ensure you’ve met all tax obligations.

• Submit Form 23 (Application for Enrollment to Practice Before the IRS).
• Undergo a suitability/background check, including your own tax‑filing history.
• Approval typically takes several weeks to a few months, after which you receive your EA license.

Timeframe: 60-90 days

Step 4: Maintain EA status (CE + renewals)

To stay active as an Enrolled Agent, you must:

• Complete 72 hours of continuing education every three years, with a minimum of 16 hours per year and at least 2 hours of ethics annually.
• Renew your PTIN each year.

Enrolled Agent Exam Syllabus: What You Need to Study

The SEE syllabus is defined by the IRS and updated annually to reflect current tax law.

Part 1 – Individuals

Covers topics such as:

• Filing status, residency, gross income, and exclusions.
• Deductions, credits, AMT, and tax computation.
• Retirement plans, Social Security, and other individual‑level items.

Part 2 – Businesses

Focuses on:

• Income and deductions for sole proprietors, partnerships, corporations, and fiduciaries.
• Depreciation, amortization, and property transactions.
• Payroll taxes, information reporting, and specialty business topics.

Part 3 – Representation, Practices, and Procedures

Tests your ability to represent clients before the IRS:

• IRS collection and examination processes.
• Penalties, appeals, and audit strategies.
• Circular 230 ethics, due diligence, and professional conduct.

For a more detailed breakdown of each part of the exam, visit our complete guide on the Enrolled Agent Exam Syllabus. This guide provides a complete list of topics for each section and study tips to help you prepare effectively.

Enrolled Agent Exam Costs and Timeframe

EA exam fees

Current published ranges show:

• Exam fee per part sits in the mid‑USD 200s (frequently USD 267 per part in recent years; always check currentPrometric fee).
• Total exam‑only cost for all three parts is around USD 800 before retakes.

Other key costs:

• Study materials / review courses: roughly USD 300–1,000, depending on provider and package.
• PTIN fee: around USD 30–50 per year.

Eduyush positions Surgent’s EA review with adaptive AI tech as a mid‑priced, high‑value option that compresses study time while keeping pass rates high.

For a more comprehensive breakdown of the costs of becoming an Enrolled Agent, visit our detailed blog on Enrolled Agent Exam Costs. This article includes the costs for study materials, retake fees, and ongoing expenses like continuing education.

How long does it take to become an EA?

Recent guides estimate:

• Focused candidates: 3–6 months to clear all three parts.
• Working professionals or those new to U.S. tax: 6–12 months, including revision and scheduling gaps.

 If you're curious about a more detailed timeline and preparation strategies, check out our blog on How Long It Takes to Become an Enrolled Agent.

Once you've passed the exam, you’ll need to apply for enrollment by submitting Form 23 to the IRS. Need help with this step? Don't worry; we've got you covered with a step-by-step guide on How to Fill out Form 23. 

Enrolled Agent Renewal Process: Staying Certified

Once you become an Enrolled Agent, you must maintain your certification through continuing education and renewals. The IRS requires:

• 72 hours of continuing education every three years, with a minimum of 16 hours annually. These hours must include two hours of ethics training each year.
• Annual PTIN renewal: You must renew your PTIN yearly to continue preparing taxes or representing clients before the IRS.

Please meet these requirements to avoid suspending or revoking your EA certification. We recommend setting up reminders to track your continuing education credits to avoid penalties and stay compliant.

For detailed information on the renewal process, visit our guide on Enrolled Agent Renewals. It covers how to submit renewal forms, where to find approved continuing education courses, and tips on maintaining your credentials. 

How to Maintain Your EA Status

After becoming an EA, you must renew your enrollment by filing Form 8554 every three years. For detailed instructions, visit our blog on How to Fill Form 8554, which walks you through reporting your continuing education credits and staying compliant with IRS regulations.

Enrolled Agent vs CPA: Which Is Better for Tax?

Competitor and Eduyush comparison pages highlight key differences:

• Focus
  • Enrolled Agent: 100% tax and IRS practice.
  • CPA: Broader accounting, audit, reporting, and tax.
• Licensing
  • EA: Federal (IRS) licence, practice rights in all states.
  • CPA: State‑level licence with additional education and experience requirements.
• Entry barriers
  • EA: No degree required; pass SEE or qualify via IRS experience.
  • CPA: Requires a bachelor’s degree plus 150 hours, CPA exam, and supervised experience.

If your goal is to specialise in U.S. tax, representation, and cross‑border work (especially from India or the Middle East), the Enrolled Agent path is faster, cheaper and more targeted than a CPA licence.

Career Opportunities and Salary for Enrolled Agents

Where Enrolled Agents work

Typical EA roles include:

• U.S. and India‑based tax firms handling U.S. individual and business returns.
• IRS representation specialists for audits, appeals, and collections.
• Remote / freelance U.S. tax consultants serving global clients.
• In‑house tax teams in multinational companies with U.S. entities.

Salary outlook

Recent pay guides show:

• Average Enrolled Agent salaries in the U.S. cluster around the mid‑USD 40,000s, with wide variation by city and experience.
• Big coastal markets and specialised practices often offer six‑figure potential for senior EAs.

Enrolled Agent Salary in India

If you're based in India or plan to work with US clients, you might wonder what salary an Enrolled Agent can expect. Our blog on Enrolled Agent Salary in India has broken down the earning potential and career opportunities for EAs in India.

FAQs About Becoming an Enrolled Agent

What is the Special Enrollment Examination (SEE)?

• The SEE is a three-part exam administered by the IRS that covers tax law for individuals and businesses and representation procedures.

How long does it take to become an Enrolled Agent?

• The process can take  3 to 9 months, depending on your preparation for the SEE and the IRS's application review.

Do Enrolled Agents need a degree?

• No, there is no degree requirement to become an EA. Passing the SEE or having prior IRS experience is sufficient for certification.

What is the salary of an Enrolled Agent?

• The average salary for EA's ranges between $50,000 to $90,000 annually, depending on location and experience.

Is continuing education required for Enrolled Agents?

• EAs must complete 72 hours of continuing education every three years to maintain their certification.

Conclusion

Becoming an Enrolled Agent is a rewarding career path that provides you with IRS representation rights and offers high earning potential. Whether you’re just starting in the tax industry or looking to expand your services as a tax professional, earning your EA certification can open doors to new opportunities and increase your professional credibility.

By following the steps outlined here and understanding the benefits of being an EA, you can advance your tax career and gain the skills to serve clients more effectively.