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Enrolled Agent

What is an enrolled agent?

An enrolled agent is an individual who has taken courses in three main tax areas. The three areas are:

  1. Individual taxes.
  2. Business taxes.
  3. Representation, practice, and procedures.
     

An enrolled agent must complete a written test in each area after the completion of each area. Once they've completed the three courses, they are issued an enrollment card. This entitles them to the rights and privileges of an EA, and to have the ability to represent to the IRS. Enrolled agents are not C.P.A.s, although they are both recognized by the IRS. Tax attorneys are also recognized by the IRS. All three entities-an enrolled agent, a C.P.A., and a tax attorney-could work as a tax preparer. However,  it is not necessary for a tax preparer to have any of those credentials to prepare taxes.


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