What is an Enrolled Agent

WHAT IS AN ENROLLED AGENT?

An Enrolled Agent is a tax professional that is admitted to practice unrestricted before the Internal Revenue Service and can represent clients throughout the United States. Enrolled Agents help with tax related issues that includes audit, collections, and appeals.

BECOMING AN ENROLLED AGENT

* You must obtain a Preparer Tax Identification Number (PTIN) which you are required to use on all our clients’ filed tax returns to ensure maximum privacy as a tax preparer.

* You are required to take a Special Enrollment Examination (SEE) and achieve passing scores in all three parts. An alternative to this is if you've worked with the IRS for five consecutive years in a position which is usually involved in applying and interpreting the positions of the Internal Revenue Service code and regulations.

* A background check will be done by the IRS after you file form23 within one year of completing your exam, and also a review of your personal and business tax.

MAINTAINING AN ENROLLED AGENT STATUS

* To qualify for renewal as an active Enrolled Agent, you must complete 72 hours of Continuing Professional Education (CPE) every three years , and two hours of professional conduct in each of the three years.

* You must renew your PTIN annually between October 16 and December 31. You must file form 8854.

* Failure to file a renewal application will be considered as an inactive enrolled individual. The individual will be ineligible to practice before the IRS.