Enrolled Agent (EA) 

An Enrolled Agent (EA) is a tax professional authorized by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS). This designation is awarded by the IRS to individuals who successfully pass the Special Enrollment Examination (SEE), a rigorous three-part exam, and undergo a suitability check, including a review of personal tax compliance. The qualification is highly valuable for tax professionals as it demonstrates specialized expertise in tax matters and the right to represent clients in audits, collections, and appeals. Anyone can apply to become an Enrolled Agent, and there are no specific educational prerequisites, making it accessible to individuals with or without prior tax knowledge or experience. However, applicants must obtain a Preparer Tax Identification Number (PTIN) and prepare thoroughly for the SEE to qualify​

Becoming an EA

To become an Enrolled Agent (EA), candidates must first obtain a Preparer Tax Identification Number (PTIN) from the IRS. They then schedule and pass the three-part Special Enrollment Examination (SEE), covering individual taxes, business taxes, and representation practices. Each part of the exam can be taken separately, and candidates can attempt each part up to four times per testing window. After passing all sections, candidates complete IRS Form 23, submit it with an application fee, and undergo a suitability check, including a review of tax compliance. Successful applicants are granted EA status to represent taxpayers before the IRS

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Exam structure

The Enrolled Agent (EA) exam consists of three parts, each covering critical tax-related topics.
  • Part 1 focuses on individuals, addressing taxpayer data, income, deductions, credits, and specialized returns.
  • Part 2 covers businesses, including business entities, tax preparation, and specialized business returns.
  • Part 3 examines representation, practices, and procedures, covering areas such as IRS representation, legal practices, and taxpayer rights.


Each part consists of 100 multiple-choice questions, with 85 scored and 15 unscored experimental questions. Candidates have 3.5 hours per section, and all parts must be passed within a three-year window to qualify for EA enrollment​

Exam Preparation

Preparing for the Enrolled Agent (EA) exam requires focus, planning, and access to quality resources. While the IRS does not provide official classes, candidates can explore external study options. In 2025, MojiTax will launch EA preparation courses, offering flexible learning solutions to suit different schedules. These include self-paced courses available through affordable subscription plans, as well as live classes for interactive learning with experienced instructors. With a proven track record in tax education, MojiTax is committed to supporting EA candidates in achieving exam success.


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  • contact us at: admin@mojitax.com

Have you obtained your PTIN and scheduled your exams?

Start your journey with one of our flexible learning options today!
If you’re still uncertain about the next step, contact us at admin@mojitax.com, and we’ll arrange a 15-minute meeting with a Tax consultant to explore your options.
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