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EA exam news can come at any time. Stay up-to-date on all the latest updates for the EA exam, and learn what the headlines mean for EA candidates.
Prometric has released their SEE Candidate Information Bulletin for the 2024-2025 testing window. Here are the biggest changes we found:
The IRS and Prometric have opened international testing centers for the Enrolled Agent exam. To test at an international location, candidates must sit for their exams between the available dates. Exam appointments can be made either onlineOpens in new window or over the phone.
The following cities are available for international testing:
International testing is available on the following dates and locations:
The IRS has announced Opens in new window some upcoming EA exam (also known as the Special Enrollment Exam) appointments may be impacted due to staff vacancies at certain test center locations. PrometricOpens in new window, who administers the EA exam, has been impacted by personnel deficiencies due to the COVID-19 pandemic. As a result, some EA candidates’ appointments may be rescheduled on short notice to an alternate test center location, date, and time. If a candidate’s appointment is affected, they will be notified via email with new appointment details and instructions.
Prometric and the IRS have released an updated Candidate Information Bulletin. In addition to the previously announced content changes coming to the Examination Content Outlines, two changes are coming to the administration of the exam.
Fee Change
The Enrolled Agent examination fee is increasing from $182 USD to $185 USD per part.
Score Release Change
Between May 1, 2021, and August 1, 2021, Enrolled Agent candidates will not receive their score immediately after completing their exam. During this period, Prometric and the IRS will collect and analyze test results to establish the passing score. Scores will then be released by email starting August 5, 2021.
Beginning August 2, 2021, scores will be released normally. That is, upon completion of the exam, a pass/fail message will appear on your computer screen, and you will later receive an email from Prometric containing your score report.
COVID-19 Information
Prometric and the IRS have added information regarding taking the exam during the COVID-19 global pandemic. Many of these changes have been in effect but are now reflected in the bulletin.
The carryover period for exam part credit remains extended to three years. This extension applies to credit for any parts that had not expired as of February 29, 2020, and to any parts passed on or after June 1, 2020.
International Testing
The IRS and Prometric intend to open up international testing this year, but the dates have not yet been determined. We will keep you posted as updates are made.
New and updated EA exam content will become testable on May 1, 2021. Candidates will continue to be tested on 2019 tax law until February 28, 2021.
Why is the EA exam changing?
The IRS commissioned Prometric to perform a job analysis to obtain descriptive information about the tasks performed as an Enrolled Agent and the knowledge needed to adequately perform those tasks. As a result, content changes are being made to the Enrolled Agent exam (or Special Enrollment Examination) to accurately reflect the skills and knowledge required of an Enrolled Agent.
What are the EA exam changes?
EA Part 1: Domain 4, “Taxation and Advice,” is being split into two separate domains: “Taxation” and “Advising the Individual Taxpayer.” The topics themselves changed only slightly, but breaking them into distinct domains should help candidates better prepare for these different types of questions. The weights of the remaining domains have also been adjusted to account for the new domain and to give more significance to the “Taxation” domain.
EA Part 2: A few topics were added, and Domains 1 and 2 have been renamed for clarification. Domain 1 (now “Business Entities and Considerations”) was given slightly more weight over Domain 2 (now “Business Tax Preparation”).
EA Part 3: A few topics were added, and the domain weights were adjusted slightly to better reflect the duties of Enrolled Agents.
We will keep you updated as we analyze the new Exam Content Outlines. Check back frequently for news and visit our Enrolled Agent exam changes resource page.
As always, Gleim will update our materials to keep our EA candidates prepared no matter when they take the exam. Join us on Tuesday, February 2, at 1pm EST for a special webinar with Nate Wadlinger, EA, CPA and Melissa Leonard, our EA Product Manager as they discuss the exam changes.
The IRS has released the new Enrolled Agent Special Enrollment Examination Candidate Information Bulletin. While not much of the exam itself has changed, the IRS has made a few updates to the Bulletin and exam administration details that all candidates should be aware of.
Prometric and the IRS have implemented an optional 15-minute break in the middle of the Enrolled Agent (EA) exam. Once you have answered half of the questions (questions 1-50), reviewed your answers, and acknowledged you have completed the first half of the exam, the test timer will stop for up to 15 minutes.
NOTE: Once you acknowledge completing the first 50 questions, you will not be able to return to the first half whether or not you actually take the 15 minute break. Be sure you are ready to move on before submitting these questions.
During your break if you take it, you will leave the testing room. You may go to the restroom, eat or drink any snacks you brought, or just relax in the lobby. You will still need to adhere to all security protocols during this break, including not using any electronic devices or phones. You will also have to sign in again and show identification to be readmitted.
After 15 minutes, the exam timer will restart. If you do not return to take the second half (questions 51-100) before the 15 minute break expires, you will lose valuable testing time.
Any unscheduled breaks are still allowed, but, just as before, the exam timer will not be paused if you choose to take one.
Last year, the cost to sit for each part of the EA exam was $184.97 USD. This fee has been reduced to $182 USD per part.
International testing locations and dates have been specified for the May 1, 2020, through February 28, 2021, testing window. Testing is available at the following locations and dates:
| February 2021 |
|---|
| February 1 – 5 |
| February 8 – 12 |
| February 15 |
Starting May 1, 2020, Prometric will no longer print your score reports. A pass/fail message will appear on your computer screen after the exam, and Prometric will email you your score report.
If you want a printout of your score report, follow these steps:
Test scores are still confidential and will only be revealed to you and the IRS.
The IRS has also made some edits for clarification such as adding the toll phone number to call for scheduling exam appointments for international candidates. The previous number is now labeled as toll-free for US based candidates.
There was also additional information on requirements for identification. The bulletin now has information for candidates whose ID does not match their ID and for Amish and Mennonite examinees who do not have picture IDs. To see the complete changes check out the new Candidate Information Bulletin on the Prometric website.
In March, Prometric waived all cancellation and rescheduling fees for the EA exam due to the COVID-19 pandemic. Beginning August 1, 2020, these fees will be reinstated.
Prometric is still working to assist candidates in areas impacted by the pandemic.
Candidates who have appointments canceled or rescheduled as a result of continued test site closures or regional restrictions will not be penalized. If your exam appointment is impacted due to site closures or regional restrictions, you will receive an email notification informing you that your appointment has either been
Candidates who are unable to test due to COVID-19 illness or impact after August 1 should contact Prometric using their “Contact Us” form and choose “Request a Refund.” Prometric will respond to you individually. Because of the high volume of inquiries they are receiving, they estimate it will take between 5 and 7 days for you to receive a response.
Tax preparers are familiar with needing a preparer tax identification number (PTIN) to complete tax returns. Enrolled Agents and EA candidates also need a PTIN to earn and maintain their certification.
In 2017, the IRS was barred from charging a fee for applications and renewals of PTINs following a district court decision. However, that decision has since been appealed, and the IRS has determined a new cost to apply for and renew PTINs. Additional background information regarding this fee reinstatement is described in TD 9903.
For 2021 PTINs, the cost will be $21 plus a $14.95 fee paid directly to a third party for processing applications and renewals. These fees are in USD. PTINs for the 2020 year are unaffected.
PTINs are generally renewed starting mid-October for the following tax filing season. According to the IRS PTIN renewal page, EA candidates can still get a free 2020 PTIN to sit for their exams, but will need to pay the fee to renew for the 2021 tax year. The regulations are effective August 17, 2020.
To apply for a PTIN now, go to www.irs.gov/ptin. There is both an online option (fastest) and a paper option, which requires filling out and mailing Form W-12.
Due to the global pandemic and the closure of Prometric testing centers U.S. and Canada testing centers through May 31, the IRS has announced that EA exam appointments currently scheduled through May 31 will be canceled. If you have an exam scheduled for a date in May, a Prometric representative will contact you by phone to attempt to reschedule. If you are unable to be reached, your appointment will be rescheduled automatically and you will receive an email containing the details of your new appointment. If you need to reschedule this appointment, you must contact Prometric. Rescheduling fees will be waived.
Gleim will provide tips for EA candidates to prepare during this delay.
The IRS has also extended the carryover period by one year for candidates who passed exams for which credit had not expired as of February 29, 2020. Candidates who passed a part of the EA exam on February 29, 2020, or earlier will now have three years from the date they passed their first part to pass the remaining part(s). Normally, candidates only have two years to pass all three exams. For example, if a candidate passed Part 1 on November 15, 2019, they now have until November 15, 2022, to pass Parts 2 and 3.
Scheduling is now open for domestic exam appointments beginning June 1. The June window for international testing has been canceled. International candidates can still sit for the exam in August and November of 2020 and February of 2021. You can view available dates for international testing on Prometric’s page.
EA candidates looking to schedule their exam should be aware Prometric is continuing to watch the impact COVID-19 is having on their testing centers as new information becomes available. Prometric has monitored, and will continue to monitor, information provided by global health organizations, local governmental policies, corporate policies, and input from testing partners and candidates.
The IRS has delayed reopening the 2020 window to June 1, 2020. Prometric will contact candidates who had scheduled appointments in May to reschedule. Rescheduling fees will be waived.
Test centers will be evaluated for closure on a case-by-case basis.
Prometric has reviewed and reinforced policies to mitigate the risk of spreading the virus at test centers. This includes ensuring surfaces and devices that are commonly touched by customers (such as keyboards, computer mice, biometric touch chip devices) are regularly cleaned and sanitized.
Prometric will also provide disposable wipes and allow candidates to use medical masks and gloves while testing. If you do choose to use a mask or gloves, note that test center staff may need to visually inspect these items.
Regardless of your current exam schedule, you will want to make sure you protect yourself and those around you from the virus.
