Oregon Board of Tax Practitioners : Exam Requirements : State of Oregon

If you have the required number of years of technical experience in the IRS (see section 10.4(b) of Circular 230), you may apply for enrollment and request SEE waiver. For successful examination candidates, our goal is to have this enrolled agent license process completed within 60 days of receipt of your application. The IRS will conduct a “suitability check” that includes a criminal background check and tax compliance investigation to ensure that you have no outstanding tax liabilities.
How do I prepare for the examination? Are there any study materials? (reviewed Oct. 19,
- In answering questions, candidates should not take into account any legislation or court decisions in effect after Dec. 31, 2024.
- We’ve got the details on how to tackle each of those steps below.
- You must pay using a Visa, Mastercard, or American Express credit card, and a fee of $267 per section applies as of March 2025.
- Each exam part has 100 multiple-choice questions, split into two sections of 50 questions each.
- Tax return preparers who have PTINs but are not listed in the directory may provide quality return preparation services, but choose any return preparer wisely.
Some are effective at the beginning of the year, while others are effective on the date a particular bill or law is signed. Enrolled Agents are America’s tax experts, the only nationally licensed tax professionals. Your https://www.bookstime.com/ initial enrollment period can be anywhere from 3 to 38 months long–it is usually not the normal 3 year period. Earning the EA license demonstrates dedication and a commitment to provide the most knowledgeable service possible to clients.
More In Tax Pros
- EAs must complete 72 hours of qualifying CE during each three-year enrollment cycle.
- In addition to the privileges legally granted, having an Enrolled Agent credential also shows you have comprehensive and in-depth knowledge of U.S. taxation.
- You may also wish to search the internet for commercially available materials and preparation courses in preparing to take the SEE.
- To register for the EA Exam, you need to create an online account with Prometric, using your PTIN and personal details.
- Find and connect with your local chapter to enrich your career and become part of a network of other like minded individuals near you.
- You should also know that a PTIN expires at the end of the year, so you must renew it by December 31 for the following year.
The Enrolled Agent (EA) credential grants tax professionals the authority to represent taxpayers before the Internal Revenue Service (IRS). This federally authorized license provides unlimited rights of practice across all 50 states. Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.

Maintain your Enrolled Agent credential

One of Becker’s tips to pass the SEE Exam is learning to spend no longer than about 1.8 minutes answering each question. This will give you enough time to complete all 100 questions, with 30 minutes extra to review your answers. After completing the first question, consisting of 50 questions, you’ll be prompted to take a 15 minute break. You’ll be able to leave the testing room and access your locker, the restroom, etc.
- If you use the services of a paid tax preparer or facilitator, you are entitled to protection from unfair treatment.
- Promoting the EA credential will increase your business and who better than the tax experts to advocate for better tax laws with your local state and federal lawmakers.
- A person may be an EA and a CPA; however, one appointment does not necessarily qualify the person to serve as the other.
- Enrolled Agents are the only nationally licensed tax professionals, fully authorized to represent taxpayers before the Internal Revenue Service in all states.
- While an Enrolled Agent (EA) and a Certified Public Accountant (CPA) are skilled and authorized tax professionals.
Account

And we care deeply about hiring professionals who know their stuff and understand the world of private practice. Because Enrolled Agents aren’t as heavily marketed as CPAs, many practice owners don’t know what the credential is—or what it qualifies someone to do. You may electronically apply for enrollment and make secure payment of the $140 enrollment fee at Pay.gov. The scoring methodology was determined by the IRS following a scoring study. A panel of subject matter experts composed of Enrolled Agents and IRS representatives established a passing score for a candidate who meets the minimum qualifications to be an Enrolled Agent. Scheduling is now available for an exam Liability Accounts appointment for the May 1, 2025–Feb.
