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INTRODUCTION AND Q&A's
The Internal Revenue Service (IRS) Special Enrollment Examination is offered Once each year for individuals who wish to be enrolled to practice before the Internal Revenue Service (Enrolled Agents). It is comprised of four parts. Candidates must take all four parts of the examination in the first year. Those who pass at least one part of the examination in the first year may take the failed parts in the following three years with these provisions:
Candidates must achieve the minimum retention score on EACH part failed in the first year. The minimum retention score is 90 percent of the passing score set for the part(s) failed.
Candidates MUST take ALL failed parts of the examination in the second year, all remaining parts the third year, and all remaining parts the fourth year.
Candidates must achieve a score no less than 90 percent of the passing score for any parts taken in the second and third years in order to remain eligible to try again. That is to say that if you score below the minimum retention score on any part taken in the second or third year, you would be required to retake the examination in its entirety should you wish to continue.
Candidates who do not pass all four parts of the examination by the end of the fourth year must start over again.
Candidates who pass three of the four parts the first year do NOT have to achieve the minimum retention score on the part failed. Therefore, they would be required to take only the part failed the following year.
IMPORTANT DATES
Exam Applications available from IRS call 800-829-3676 June 1
Deadline to submit exam applications to IRS July 31
TIPS TO PASS THE EA EXAM
Because the tax information is enormous, so we have extracted the key points relating to the examination together with "exercises" to form a four-part WORKBOOK. We recommend you study the WORKBOOK and the PAST IRS EXAMINATIONS AND QUESTIONS we supplied to you. You do not need to study all the IRS publications. You should use them as the indispensable references.
Study the important Review-Cards we prepared for you. These cards contain the key information on topics relating to the IRS EA exam.
You are not allowed to bring a calculator into the exam, so practice those computation questions by hand.
Pay more attentions to the computational questions in Section C first. These questions are worth 3 points each and it is important you finish them first. Answer the TRUE/FALSE questions (Section A)) last, because they are worth one point each and you have a 50% chance of picking the right answer.
Many of the questions on Part 4 can be answered using common sense. The IRS likes to ask a few esoteric questions that will not be familiar to you. Read the questions carefully, if the question sounds like it makes sense, mark true.
Most of the true questions in Section A are statements right out of the IRS publications, IRC code, or regulations. Make sure you memorize all those true questions. On the last five year's exams if you had answered true to every questions on Section A, you would have passed that section of the exam.
Do NOT attempt to learn every specific details of the tax law. You cannot. We have designed this course to give you "enough" tax information to pass all four parts of the exam the first time. The passing grade for last five years exams were between 50% to 58%.
We have prepared you to pass the IRS EA Exam. The rest is in your hands.
GOOD LUCK TO YOUR EXAM & BEST WISHES TO YOUR CARRIER AS AN EA.
| General Information |
Eligibility for Enrollment |
No specific experience or educational requirements are required.
IRS's Director of Practice grants enrollment to any applicant:
1. Who is not an attorney or certified public accountant; (Attorneys and CPAs are eligible to practice without enrollment).
2. Whose conduct would not justify suspension or disbarment under provisions of Circular 230;
3. Who is technically competent in tax matters. This must be demonstrated by a written examination.
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Special Enrollment Examination |
The written examination covers Federal taxation and tax accounting and the use of tax forms for individuals, partnerships, corporations, trusts, estates and gifts. It also covers ethical considerations and procedural requirements.
The exam consists of four parts which will take two days to complete. Parts 1 and 2 are given in the morning and afternoon on the first day and Parts 3 and 4 in the morning and afternoon on the second day.
The questions are directed toward the tasks which enrolled agents must perform to complete and file forms and tax returns, and to represent taxpayers before the Internal Revenue Service. The examination will include true or false, multiple choices and problem type questions and will cover the following tax areas:
Part 1: Individuals
Part 2: Sole Proprietorship and Partnerships
Part 3: Corporations (including S Corporations), Fiduciaries, Estate and Gift Tax and Trusts
Part 4: Ethics, Recordkeeping Procedures, Appeal Procedures, Exempt Organizations, Retirement Plans, Practitioner Penalty Provisions, Research Materials, and Collection Procedures. |
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The exams will be held once a year on Thursday and Friday of the last week of September.
Part 1: Thursday 9:00 am - 12:00 noon
Part 2: Thursday 1:30 pm - 4:30 pm
Part 3: Friday 9:00 am - 12:00 noon
Part 4: Friday: 1:30 pm - 4:00 pm
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The examination fee is $55 if taking all four parts of the examination, or $45 if taking less than four parts. The fee is not refundable. If you cannot take the examination when scheduled because of illness, accident, or other emergency, you may be credited towards next year's examination fee. |
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Please contact school for the exam Application Form. Application must be mailed by July 31.
You will not receive an acknowledgment of receipt of your application. IRS will send you written notification as to the location of the examination and time to appear for registration. If you do not receive your notification 20 days before the examination, notify your IRS district office. |
Grading Examinations and Notifying Candidates |
District Directors will send the completed examination answer sheets to the Office of Director of Practice for grading. After the passing grade is determined for each of the four parts, the scores on the answer sheets are compared with the passing grade.
Candidates will receive formal notification of their examination results on or about December 31. The grading of the answer sheets and the formal notification of the examination results are computer processed. |
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Successful candidates will receive forms and instructions for applying for enrollment with their examination results. Eligibility to apply for enrollment continues for 1 year from the date of the notification letter.
Within one year from the date of the notification letter, those eligible who wish to be enrolled to practice before the Service must complete and submit the application, Form 23, with a $25 application fee, in accordance with instructions on the form. All questions on the application must be completely answered. Each application is investigated to determine whether the statements made are correct and whether facts or circumstances exist which reflect unfavorably on the candidate. The procedure takes from 4 to 6 months. An incomplete application will take longer to process.
If the investigation raises a question about an applicant's eligibility for enrollment, the applicant will be informed, permitted to submit additional information, and given an opportunity to be heard.
Each applicant whose investigation is satisfactory will be enrolled to practice before the Internal Revenue Service, and an enrollment card will be issued. In addition, a certificate of enrollment is issued to each enrolled agent within six months of date of enrollment. |
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