How to Become an Enrolled Agent in 2026: The Complete Guide
Last reviewed: July 16, 2026.
An Enrolled Agent is federally authorized to represent taxpayers before the IRS. The IRS examination route does not list a degree or employer-sponsorship requirement. EAs, CPAs, and attorneys generally have unlimited IRS representation rights.
Here's the path, with real costs and timelines from people who've done it.
Step 1: Get Your PTIN
Before anything else, you need a Preparer Tax Identification Number from the IRS. A 2026 PTIN costs $18.75, and most first-time online applications take about 15 minutes.
Apply at irs.gov/ptin.
Step 2: Pass the Special Enrollment Exam (SEE)
This is the main event. Three parts, each taken separately:
| Part | Topics | Questions | Time |
|---|---|---|---|
| Part 1. Individuals | Filing status, income, deductions, credits, AMT, estate tax | 100 | 3.5 hrs |
| Part 2. Businesses | Entities, basis, depreciation, retirement plans | 100 | 3.5 hrs |
| Part 3. Representation | Circular 230, penalties, appeals, collections | 100 | 3.5 hrs |
Each part costs $317 for the 2026 cycle. PSI administers the exam at domestic testing centers and through eligible remote appointments. International testing begins September 1, 2026 and is remote-only for the current cycle. Pass all three within three years of the date each passing score was earned. IRS EA FAQ
Study time varies with prior tax experience, reading speed, and the depth of review needed. The IRS does not publish current pass rates by part, so do not treat provider estimates as official probabilities.
Free practice: eadojo.org has 566 primary-source-verified SEE exam practice questions with instant grading. No account needed. Flashcards and MCQ mode both available.
Step 3: Apply for Enrollment
After passing all three parts, file Form 23 (Application for Enrollment to Practice Before the IRS). There's a $140 application fee. The IRS runs a tax compliance check — they verify you've filed and paid your own returns. If you have unfiled returns or outstanding balances, resolve those before applying. The IRS won't enroll you with tax debt.
Processing takes 60-90 days. Once approved, you get your enrollment card and EA number. You're now authorized to represent any taxpayer before the IRS.
Step 4: Maintain Your EA Status
Every three years, complete the applicable 72-hour continuing-education requirement, including annual minimums and ethics hours. Renew your PTIN every year at the fee then in effect.
How Long Does It Take?
There is no official typical completion time. Your schedule depends on prior knowledge, available study time, appointment availability, and retakes. Passing scores can generally be carried for three years.
How Much Does It Cost?
| Expense | Cost |
|---|---|
| SEE exams (3 × $317) | $951 |
| Study materials | $0–$2,000 |
| Form 23 application | $140 |
| PTIN (2026) | $18.75 |
| Total (without paid prep) | $1,109.75 |
Free study resources can keep preparation costs down, but the three examination appointments, PTIN, and enrollment application alone total $1,109.75 at current 2026 fees. Retakes and optional courses increase that amount.
What You Get
Once enrolled, you have unlimited representation rights before the IRS. You can represent any taxpayer, on any tax matter, before any IRS office. This is the same authority CPAs and tax attorneys hold. But without the degree requirement.
Need to look up a specific IRS form? Check the IRS Form Lookup — search by number or name. Purpose, filing rules, key sections, and EA exam relevance for 19 common forms.
Start practicing: eadojo.org. 566 free, primary-source-verified SEE practice questions, flashcard mode, and gamified EA prep.
Related: PTIN → AFSP → EA: The Credential Ladder Nobody Explains · Enrolled Agent Exam Cost: The Real Price of Becoming an EA in 2026 · Enrolled Agent Exam Guide: Everything You Need to Pass the SEE