How Long Does It Take to Become an Enrolled Agent?
How Long Does It Take to Become an Enrolled Agent?
How long does it take to become an enrolled agent? The timeline varies based on background, study pace, and how quickly you complete the IRS certification process. Becoming an Enrolled Agent (EA) involves passing the Special Enrollment Examination (SEE), meeting IRS requirements, and submitting Form 23. Whether you are starting with no tax experience or are already a tax professional, the process typically takes 3 to 9 months.
In this blog, we'll explain the steps, study time, and certification process so you can plan your journey efficiently.
Overview: What Is an Enrolled Agent?
An Enrolled Agent (EA) is a federally licensed tax practitioner authorized by the IRS to represent taxpayers in all tax matters. Becoming an EA requires passing the Special Enrollment Examination (SEE), consisting of three parts: Individuals, Businesses, Representation, Practices, and Procedures.
Once you pass the SEE, you must apply for certification by submitting Form 23 to the IRS. The timeline to becoming an EA depends on how much time you dedicate to studying the EA syllabus, your prior tax knowledge, and the IRS’s processing time.
How Long Does It Take to Become an Enrolled Agent?
Becoming an enrolled agent typically takes 6 to 12 months. This timeline can be shorter for those with tax experience, who may complete the process in 3 to 6 months, while beginners might take longer, around 9 to 12 months. The key factors influencing this timeline are:
- How much time do you dedicate to studying for the SEE?
- Your familiarity with tax laws and procedures.
- The time it takes the IRS to review and approve your application after passing the exams.
Step-by-Step Timeline Breakdown: Becoming an Enrolled Agent
Here’s a step-by-step breakdown of the entire Enrolled Agent process, from initial preparation to receiving your certification.
Step 1: PTIN Application Process (1-2 Weeks)
Before you can sit for the Special Enrollment Exam (SEE), you must apply for a Preparer Tax Identification Number (PTIN). This step is straightforward and typically takes 1 to 2 weeks to complete. The PTIN application can be done online through the IRS website and is a requirement for all paid tax preparers.
Key Actions:
- Apply for your PTIN online at the IRS website.
- Wait for your PTIN approval, which can take a few days to two weeks during peak periods (e.g., tax season).
2. Study and Preparation
The time required for preparation varies depending on your level of tax knowledge. Below is a breakdown based on your experience:
No Tax Experience (Beginner Leve)l:
If you start with little to no tax knowledge, expect to invest 300-400 hours of study time. This includes learning tax basics, reviewing material, and taking practice exams. A study plan may look like this:
- Initial Learning: 150-200 hours to learn basic tax concepts and regulations.
- Review Course: 50-80 hours of structured reviews and quizzes.
- Revision (Weak Areas): 40-60 hours focusing on challenging sections.
- Mock Exams: 50-60 hours of full-length practice exams to build confidence and time management.
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Timeline Options:
- 6-Month Plan: Study 12-15 hours per week.
- 12-Month Plan: Study 6-8 hours per week.
No Tax Experience (Beginner Level): reasoning
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Study Materials (Initial Learning): 150 - 200 hours
- Includes learning basic tax concepts, IRS procedures, tax forms, and regulations. You will spend significant time reading textbooks or online courses, watching video lessons, and learning the structure of the tax code.
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Review Course (Structured Review): 50 - 80 hours
- You consolidate your learning using an EA prep course or review guide. Review courses provide a structured outline, focusing on the most tested topics. They often include quizzes or short assessments.
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Revision (Focused Study on Weak Areas): 40 - 60 hours
- After covering the primary study materials, you will need to identify and reinforce weak areas. This involves reviewing notes, revisiting problem areas, and honing in on specific sections where you need more confidence.
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Exam Practice (Mock Tests and Simulations): 50 - 60 hours
- Take practice exams to simulate the testing environment and improve your time management. Reviewing incorrect answers in these sessions is crucial for understanding common mistakes and improving your score.
Some Tax Experience (Intermediate Level)
With some tax background, you may need 150-250 hours of study time, focusing on areas outside your expertise.
- Study Knowledge Gaps: 60-100 hours to cover unfamiliar topics.
- Review Course: 40-60 hours to focus on the most frequently tested areas.
- Revision (Weak Areas): 20-40 hours to reinforce weaker sections.
- Mock Exams: 30-50 hours of practice tests.
- Timeline Options:
- 3-Month Plan: Study 12-20 hours per week.
- 6-Month Plan: Study 6-10 hours per week.
Some Tax Experience (Intermediate Level): reasoning
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Study Materials (Knowledge Gaps and Filling in): 60 - 100 hours
- Since you already have some knowledge, you’ll focus on unfamiliar areas such as corporate taxes, trust, estate taxes, or IRS procedures. Reading study materials, watching video lessons, and answering short quizzes will help fill these gaps.
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Review Course (Exam-Centric Study): 40 - 60 hours
- You can use this time to review the most frequently tested topics. An EA review course will help you focus on critical areas and provide summaries or cheat sheets to expedite learning.
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Revision (Focus on Weaker Sections): 20 - 40 hours
- Reviewing and reinforcing weaker areas ensures you understand more challenging concepts, such as business entities or tax resolution, especially if these are outside your day-to-day work.
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Exam Practice (Mock Exams and Timing): 30 - 50 hours
- Practice tests simulate the real EA exam experience. Taking full-length exams under timed conditions will help build confidence, improve pacing, and ensure familiarity with question formats.
Tax Professionals (Advanced Level) 75-150 hours
If you already have significant tax experience, you can reduce your study time to 75-150 hours. This involves:
- Targeted Study: 30-50 hours on unfamiliar topics like advanced IRS procedures or corporate taxes.
- Review Course: 20-30 hours for a refresher on critical areas.
- Minimal Revision: 10-20 hours for quick reviews.
- Mock Exams: 15-30 hours to simulate exam conditions.
- Timeline Options:
- 1-Month Plan: Study 20-25 hours per week.
- 3-Month Plan: Study 6-10 hours per week
Tax Professionals (Advanced Level) : Reasoning
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Study Materials (Targeted Study): 30 - 50 hours
- Since you’re already familiar with much of the tax content, you’ll mainly focus on the areas you haven’t worked in, such as advanced tax resolution or areas outside your regular practice. Reading select chapters or watching specific lessons would help here.
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Review Course (Refresher): 20 - 30 hours
- A review course can provide quick refreshers on more advanced topics, ensuring you cover all necessary content. It will also help you identify areas that still need a deeper review.
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Revision (Minimal Reinforcement): 10 - 20 hours
- Quick reviews of areas where you feel less confident, mainly focusing on new regulations or IRS procedures you don’t deal with regularly.
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Exam Practice (Full-Length Practice Exams): 15 - 30 hours
- Taking a couple of full-length practice tests will help ensure you’re comfortable with the exam format. Since you have experience, fewer practice tests may be needed, but they will still be helpful for refreshing concepts and pacing..
Reasoning Behind Study Hours:
- EA Exam Difficulty: Each of the three parts of the EA exam is comprehensive and tests in-depth knowledge of tax law, IRS regulations, and tax return procedures. Without sufficient study time, the complexity of the material could overwhelm even experienced tax professionals.
- IRS Regulations and Procedures: The EA exam focuses heavily on IRS rules and procedures, which change regularly. Even experienced tax professionals need time to study areas outside their usual practice scope, like estates or corporate taxes.
- Exam Pass Rates: The EA exam has a challenging pass rate, and adequate preparation is critical to success. It takes a significant amount of time to understand and apply the knowledge on the exam.
- Practice Exams Are Key: Studies show that doing full-length practice exams significantly increases the chances of passing by familiarizing candidates with the exam format, types of questions, and timing issues.
Step 3: Taking the Special Enrollment Exam (SEE) – Approx. 1-3 Months
The SEE consists of three parts, each taking about 3.5 hours to complete. Depending on your preference and preparation, you can schedule the exams individually or take them back-to-back.
Exam Structure:
- Part 1: Individuals
- Part 2: Businesses
- Part 3: Representation, Practices, and Procedures
Key Tips:
- Schedule exams based on your study plan. Many candidates space the exams over 1 to 3 months to allow for focused study on each section.
- After completing each part, you’ll receive your results immediately at the Prometric testing center.
Step 4: Certification Process (Form 23 Submission and IRS Review) – 60 to 90 Days
After passing all three parts of the SEE, the next step is to apply for your EA certification by submitting Form 23 to the IRS. The form can be submitted online via Pay.gov or by mail.
Key Points:
- IRS Background Check: The IRS will review your application to ensure you comply with federal tax laws and have a clean tax history.
- Processing Time: The IRS typically takes 60 to 90 days to process the application and send out your Enrolled Agent certificate.
Total Time to Become an Enrolled Agent
Here’s a summary of the entire timeline based on your experience and study pace:
- Application Process (PTIN): 1-2 weeks
- Study Preparation: 3-12 months (depending on experience level)
- Exam Completion: 1-3 months
- Form 23 Processing: 60-90 days
Estimated Total Time: 6 to 12 months
With prior tax experience and a consistent study plan, you could become an enrolled agent in as little as 3 to 6 months. For beginners or those studying part-time, it could take closer to 9 to 12 months.
FAQs: How Long Does It Take to Become an Enrolled Agent?
How long should I study for each part of the SEE?
- Study time varies depending on experience, but most candidates dedicate 100-150 hours per section if they have limited tax knowledge. Experienced tax professionals may need 40-75 hours per section.
Can I take all three parts of the SEE at once?
- Yes, you can schedule all three parts back-to-back, but focusing on one section at a time is often recommended to avoid burnout.
What happens if I fail one part of the SEE?
- If you fail a part of the SEE, you can retake it. No limits exist on how many times you can retake the exam within the testing year.
How long does it take for the IRS to process my Enrolled Agent application?
- The IRS typically takes 60 to 90 days to process your application and complete the necessary background checks.
Can I become an enrolled agent without tax experience?
- Yes! Many people become EAs without tax experience, but the preparation time will be longer—usually around 9-12 months of study and exam prep.
Final Thoughts: Is the Time Investment Worth It?
Becoming an enrolled agent can take anywhere from 6 to 12 months, depending on your experience and study pace. While the process requires significant time and effort, the benefits of earning the Enrolled Agent designation are well worth the investment. EAs enjoy prestige, unlimited IRS representation rights, and diverse career opportunities in tax firms, government, and private practice.
By planning your study schedule, understanding each step of the certification process, and preparing adequately for the exams, you can become an enrolled agent and advance your tax career.
Questions? Answers.
To become an Enrolled Agent, you must:
- Pass the Special Enrollment Examination (SEE), which is a three-part exam covering:
- Alternatively, if you have experience working for the IRS (at least five years in a relevant tax position), you may qualify without the exam.
- Apply for enrollment by submitting Form 23, “Application for Enrollment to Practice Before the IRS,” and undergo a background check to ensure you comply with tax laws.
The SEE is a three-part exam that tests your knowledge of tax laws and your ability to represent taxpayers before the IRS. Each part of the exam focuses on different aspects of U.S. tax law:
- Part 1: Individual Taxation
- Part 2: Business Taxation
- Part 3: Representation, Practices, and Procedures
You must pass all three parts within a two-year period. The exam is administered by Prometric and is available year-round.
To renew your EA status, you need to:
- Complete Form 8554, “Application for Renewal of Enrollment to Practice Before the IRS,” and submit it before the expiration of your current enrollment cycle.
- Confirm you have met your CPE requirements for the three-year period.
- Pay the renewal fee (currently $140 as of 2024).
Your renewal period is based on the last digit of your Social Security Number:
- 0, 1, 2, 3: Renew by January 31 of years divisible by 3 (e.g., 2026, 2029).
- 4, 5, 6: Renew by January 31 of the year following those divisible by 3.
- 7, 8, 9: Renew by January 31 two years after the year divisible by 3.
Yes, an EA can lose their status for various reasons, including:
- Failure to meet CPE requirements.
- Failure to renew your enrollment by submitting Form 8554.
- Unethical behavior or violations of IRS regulations (e.g., tax fraud, negligence).
If you lose your status, you will need to reapply and, in some cases, retake the SEE to regain your credentials.
It’s important to track your CPE hours to ensure you meet the requirements. Many IRS-approved providersautomatically track your hours and issue certificates for each course. You should:
- Keep a record of completion certificates from each CPE course.
- Use a spreadsheet or online tracking tool to log your hours and ensure you meet the yearly 16-hour minimum.
Some CPE providers offer dashboards that allow you to track your completed courses and hours in real time.
While both EAs and CPAs can represent clients before the IRS, there are key differences:
- EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters.
- CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services.
EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.
Form 23 is the “Application for Enrollment to Practice Before the IRS.” You file this form:
- After you pass all three parts of the SEE, or
- If you qualify based on prior IRS work experience (at least five years in a relevant position).
Filing Form 23 is the final step in becoming an Enrolled Agent. You must also pass a background check and pay the initial enrollment fee.
- After passing the SEE, you must submit Form 23.
- The IRS will conduct a background check to ensure you have complied with U.S. tax laws.
- The approval process typically takes 60-90 days, depending on the completeness of your application and the IRS's review workload.
We have addressed most of the EA questions in our blogs. Refer to these blogs
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