Enrolled agents are one of the most useful, and least understood, professionals in US tax. If your main need is tax rather than audit or broader accounting, an EA may be exactly who you’re looking for.
What is an enrolled agent?
An enrolled agent (EA) is a tax professional licensed by the IRS itself. The credential is the highest the IRS awards. “Enrolled” means they’re authorized to practice before the IRS, and “agent” means they can act on a taxpayer’s behalf.
How someone becomes an EA
- Pass the Special Enrollment Examination (SEE), a three-part exam covering individual taxation, business taxation, and representation, practices and procedures, or qualify through specific technical experience working at the IRS
- Pass a tax compliance check and background check
- Complete 72 hours of continuing education every three years, including ethics
- Follow the IRS rules of practice in Treasury Circular 230
What EAs can do
EAs have unlimited practice rights before the IRS, the same as CPAs and tax attorneys. They can represent any taxpayer on any tax matter, at any level of the IRS. That includes:
- Preparing individual, business, trust and estate tax returns
- Tax planning for individuals and small businesses
- Responding to IRS notices and letters
- Representing you in audits and appeals
- Negotiating payment plans and offers in compromise
- Requesting penalty relief
- Resolving back taxes and unfiled returns
What EAs don’t do
EAs are tax specialists. They don’t perform audits of financial statements or issue audit opinions, which only licensed CPAs can do. Many EAs don’t offer broader accounting services, though some do bookkeeping and payroll too.
EA vs CPA
| Enrolled agent | CPA | |
|---|---|---|
| Licensed by | IRS (federal) | State board of accountancy |
| Focus | Tax only | Broad: tax, audit, accounting, advisory |
| IRS representation | Unlimited | Unlimited |
| Can sign audit opinions | No | Yes |
| Where they can practice | Nationwide for federal tax | Licensed state, with mobility rules |
Neither is “better”. For a tax problem or return, an EA’s tax focus can be a real advantage. For financial statements, audits or broader business advice, a CPA is usually the right call. Our guide to CPAs, accountants, bookkeepers and EAs compares all four.
When to hire an enrolled agent
- You’ve received an IRS notice, audit letter or collections letter
- You have unfiled returns or back taxes
- You’re self-employed and want tax planning alongside your return
- Your return has moved beyond what software handles comfortably
- You want a tax specialist at a lower cost than a large CPA firm
How to check an EA’s status
You can confirm credentials using the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications. The National Association of Enrolled Agents (NAEA) also has a member directory.
Find an enrolled agent
Search enrolled agents and tax specialists on My Accounting Hub and contact them directly, free.
This guide is general information, not tax, legal or financial advice. Rules and thresholds change and depend on where you live - speak to a qualified professional about your own situation.