How do I become an enrolled agent (EA)?

As the 2027 filing season approaches, your tax practice may already be running well. You may also be wondering how to grow beyond return preparation. Becoming an enrolled agent (EA) is one way to do that. The EA is the highest designation the IRS awards, and it gives you unlimited rights to represent taxpayers before the IRS.

The path starts with a preparer tax identification number (PTIN). From there, you pass the three parts of the Special Enrollment Examination (SEE), apply for enrollment using Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, and finally, clear an IRS suitability check. Here’s how to move through each step and receive your designation.

The five steps to becoming an EA

1. Get or renew your PTIN. Apply through the IRS PTIN system if you do not already have one. Most first-time applicants can obtain one online in about 15 minutes; the 2026 fee is $18.75. Paid federal return preparers need a valid PTIN for that work. Keep yours current throughout the EA process and renew it annually after enrollment.
2. Plan and pass the SEE. The three-part exam covers Individuals, Businesses, and Representation, Practices and Procedures. Start at the IRS’s become-an-EA page for its link to the testing vendor PSI and review the Candidate Information Bulletin before scheduling your SEE. You may take the parts in any order. Passing scores generally remain valid for three years from the date you pass each part; the current fee is $317 per part. Certain former IRS employees may qualify for an exam waiver under a separate IRS process. NATP’s 2026 EA Exam Guide, provided by Gleim, takes you further into exam preparation.
3. Submit Form 23 within one year of your final pass. Once you have passed all three parts, use the IRS’s Pay.gov Form 23 link to apply for enrollment and pay the $140 fee. You may also mail Form 23 with payment. Save your submission information and make sure the mailing address on your application is current.
4. Be ready for the suitability check. The IRS reviews your personal tax compliance and criminal background before approving enrollment. Check that required returns have been filed and address outstanding tax liabilities; acceptable payment arrangements can factor into the review. You do not submit a separate suitability-check application.
5. Track your application and receive your designation. The IRS aims to process Form 23 for successful exam candidates within 60 days of receipt. If you have not received a response after 60 days, use the Office of Enrollment webform and select the application-status option. The webform handles questions but does not replace Form 23. Wait for approval before presenting yourself as an EA. You’ll receive your official designation paperwork through the mail, congratulations, EA!

Questions to consider before becoming an EA

For your practice, is becoming an EA worth the time and effort?

An EA can represent taxpayers before the IRS in audits, collections and appeals, even when someone else prepared the return. A PTIN alone does not grant those representation rights.

The 2026 base fees total $1,109.75 for a PTIN, three first-attempt exam parts and Form 23, before study materials or retakes. As you consider the cost and study time, think about where you want to take your practice and whether the EA designation supports that direction.

How long does it take to become an EA?

Your study and testing schedule determines much of the total time. Keep two deadlines separate: passing scores generally carry over for three years, and you must apply for enrollment within one year after passing your final exam part. Then allow for the IRS’s approximately 60-day Form 23 processing goal, which is not a guarantee. Applications from former IRS employees generally take longer.

What happens after you become an EA?

After approval, you’ll need to keep up with continuing education to renew your EA status every three years. Your PTIN renewal remains an annual task.

What study materials should I use for the EA exam?

Choose materials designed for the SEE and updated for the current testing cycle. NATP membership includes access to Gleim’s EA Test Bank and Digital Book for Part 1, along with significant discounts on Gleim’s Part 2 and Part 3 review courses. If you’re considering becoming an NATP member, these exam-prep benefits can help reduce your study costs. Current members can access the materials and discounts through their NATP dashboard.

Where can I find more information?

Find more answers and NATP support on the Enrolled Agent Designation page.

When you’re ready to plan for the SEE, download the 2026 EA Exam Guide, provided by our preferred EA review partner, Gleim.