EA

Course Overview

The Enrolled Agent (EA) is a prestigious credential offered by the Internal Revenue Service (IRS) in the United States. It recognizes professionals who are qualified to represent taxpayers before the IRS for tax-related matters, including audits, collections, and appeals.

Key Highlights:

• The EA designation is the highest credential awarded by the IRS.
• Specializes in U.S. tax laws and regulations.
• Flexible exam schedule and no annual renewal of the certification.

Eligibility

The EA certification has no formal educational requirements. However, candidates must meet one of the following:

1. Special Enrollment Examination (SEE):
   • Successfully pass all three parts of the SEE, which covers various aspects of U.S. tax law.
2. IRS Work Experience:
   • Individuals with 5+ years of experience working in a relevant IRS role may be exempt from the SEE.

Exam Details

The SEE consists of three parts:

1. Part 1: Individuals
   • Covers individual taxation topics, including income, deductions, credits, and retirement accounts.
2. Part 2: Businesses
   • Focuses on taxation for businesses, including corporations, partnerships, and other entities.
3. Part 3: Representation, Practices, and Procedures
   • Deals with IRS procedures, ethics, representation, and tax preparer responsibilities.

Exam Format:

• Multiple-choice questions.
• Each part has 100 questions, and candidates are given 3.5 hours per part.
• Passing score: Minimum scaled score of 105 out of 130.
• The exam testing cycle runs from May to February end of the following year.

Registration Fees

•  PTIN registration or renewal – 19.75$ (2024)
• Examination – 259$ Per Part
• Enrollment to practice before IRS application – 140$

Registration Process

1. Create a PTIN:
   • Obtain a Preparer Tax Identification Number (PTIN) from the IRS website.
2. Schedule the Exam:
   • Register for the SEE through Prometric’s website and choose a test center or online option.
3. Take the Exam:
   • You can take the three parts in any order.

Job Opportunities

The EA credential opens doors to specialized U.S. tax-related roles globally, including in India.

Key Roles:

• Tax Consultant
• U.S. Tax Advisor
• Tax Accountant
• Compliance Specialist
• IRS Representation Expert

Industries:

• Tax Consulting Firms
• Big Four Accounting Firms (Deloitte, PwC, EY, KPMG)
• Global Business Process Outsourcing (BPO) firms
• Multinational Corporations

Salary in India

Enrolled Agents with expertise in U.S. taxation are highly sought after in India.

Entry-Level: ₹7–10 LPA
Mid-Level (5+ years): ₹10–18 LPA
Senior-Level: ₹20+ LPA

Professionals employed in global tax consulting firms or as independent advisors can earn significantly more, depending on their clientele.

At  AP Academy we want you to succeed in your qualification, and will support you every step of the way, but we need you to put in the effort too. Practice makes perfect, so make sure to leave as much time as possible for exam preparation and practice questions.