An EA is someone who has passed the EA exam and earned the highest credential awarded by the IRS. Enrolled Agents are tax professionals who have demonstrated special competence in tax matters and are granted unlimited rights to practice before the IRS as the agents or legal representatives of taxpayers. In this context, “practice before the IRS” means EAs can work and communicate with the IRS on all matters regarding a client’s rights, privileges, and liabilities under laws and regulations administered by the IRS. The prestige associated with the IRS credential can help tax preparers increase their income, and EAs are listed on the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, increasing their exposure essentially for free. The EA also greatly expands the number of services a tax preparer can offer to potential clients.

The privileges granted by the EA license open doors for Enrolled Agents to work at accounting firms, tax offices, and other businesses, plus earn more for the same work they were already doing as a tax preparer. EAs are valuable to firms because they can practice in all 50 states and prepare taxes for international clients filing in the US, and a massive number of international companies have a US presence.

The IRS EA exam is a comprehensive three-part test that tax preparers must pass in order to become an IRS Enrolled Agent. After tax preparers pass all three Enrolled Agent exams and complete the other requirements (there aren’t many!), the IRS distinguishes them with the EA designation. It signals a high level of expertise and allows them to practice before the IRS.

What’s tested on the EA exam?

The three EA exams test the tax law of the previous year, which is why it’s beneficial to study for the EA exam after tax season when the most recent tax law is fresh in your mind and try to pass in one year (so you only have to thoroughly study one year’s tax law). If you pass a part, you won’t have to re-take it when the latest tax law becomes testable unless you aren’t able to pass all three parts within the two-year carryover period. You can take the Enrolled Agent exam from May 1 through the end of February of the following year. The intervening months, March and April, are used to update the Enrolled Agent exam content. Each exam part covers major topics the IRS calls “domains.” The IRS releases Exam Content Outlines Opens in new window detailing these domains and the content tested in them. We’ve broken down the domains tested per part, the approximate number of questions per domain, and percent of the exam covered by each domain.

How hard is the EA exam?

The IRS Enrolled Agent exam pass rate fluctuates from 70% to 74%. This is a high pass rate compared to other professional accounting exams, like the CPA, which has an average pass rate of 45-50%. The IRS sets a scaled passing score at 105 out of the available 130 points.

Which part of the EA exam should I take first?

We recommend sitting for Part 1 or 2 first because some of the content tested in Part 3 builds off of content tested in Parts 1 and 2. Take a look at the topics tested on Parts 1 and 2 and decide which topics you feel more comfortable with. Sit for Parts 1 and 2 in order of your familiarity level and then take Part 3 last. Testing according to these considerations will help you master the topics so you can pass each part on your first try and become an EA faster.

How to Maintain Your Enrolled Agent Credential

You already put in the hours to become an Enrolled Agent. Now, it’s important to maintain your credential by meeting the IRS’s requirements. EAs maintain their status by renewing their PTIN annually, completing Enrolled Agent continuing education requirements, and applying for enrollment renewal. We’ve outlined everything you need to do to keep your Enrolled Agent credential up to date.

Table of Contents

EA PTIN renewal
Enrolled Agent Continuing Education
Enrolled Agent renewal

EA PTIN renewal

Enrolled Agents need to renew their PTIN with the IRS every year. The renewal window runs from mid-October to December 31. You can renew your PTIN either online or by mail.

How to renew your PTIN online

1. Head to the IRS’s website
2. Log into your online PTIN account
3. Fill out the renewal application
4. Pay the $30.75 renewal fee

It should only take you 15 minutes, and once you complete these steps your PTIN will be renewed.

How to renew your PTIN by mail

1. Fill out Form W-12
2. Mail the completed form and a payment of $30.75 to the IRS

This is the slower method and will take up to 4-6 weeks to complete, so be sure to plan ahead and give yourself some buffer time if you choose this method. If you’re able to renew online, we recommend choosing that method.

Enrolled Agent Continuing Education (CE) requirements

To remain active, you also need to keep up with the EA Continuing Education requirements. The IRS sets three-year Renewal Cycles based on the last digit of your SSN. EAs need to complete 72 hours of Continuing Education every three-year Renewal Cycle.

These Renewal Cycle charts make it easy to track (EAs without an SSN are also included in the charts).

SSN Ends In	Renewal Cycle	Renewal Application Period	Renewal Cycle Expiration
7, 8, 9, or no SSN	2021-2024	November 1, 2023-January 31, 2024	March 31, 2024
0, 1, 2, 3	2022-2025	November 1, 2024-January 31, 2025	March 31, 2025
4, 5, 6	2023-2026	November 1, 2025-January 31, 2026	March 31, 2026

First Renewal Cycle CE Requirements
SSN Ends In	Year of Enrollment	Calendar Month Enrollment Granted												Renewal Cycle
SSN Ends In	Year of Enrollment	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Renewal Cycle
7, 8, 9, or no SSN	2021	72	70	68	66	64	62	60	58	56	54	52	50	2021-2024
	2022	48	46	44	42	40	38	36	34	32	30	28	26
	2023	24	22	20	18	16	14	12	10	8	6	4	2
0, 1, 2, 3	2022	72	70	68	66	64	62	60	58	56	54	52	50	2022-2025
	2023	48	46	44	42	40	38	36	34	32	30	28	26
	2024	24	22	20	18	16	14	12	10	8	6	4	2
4, 5, 6	2023	72	70	68	66	64	62	60	58	56	54	52	50	2023-2026
	2024	48	46	44	42	40	38	36	34	32	30	28	26
	2025	24	22	20	18	16	14	12	10	8	6	4	2

To help newly certified EAs complete their Enrolled Agent CE requirements, our Premium Enrolled Agent Review System comes with up to 72 free CE hours! You’ll get 72 hours if you buy the 3-part set and 16 hours if you purchase by individual part. These hours can be applied toward any tax course in our CE course catalog.

Your first Renewal Cycle

Use the chart above to determine the number of Enrolled Agent CE hours you need to complete for your first Renewal Cycle. Newly enrolled EAs won’t have to complete the full 72 hours of CE because they haven’t been enrolled for the full three-year cycle.

You need to complete two hours for each month you’ve had your Enrolled Agent credential by the end of the your first Renewal Cycle. Additionally, two of those CE hours must be in ethics for each year you are enrolled in your first Renewal Cycle. For example, let’s say your SSN ends in 4, 5, or 6, and you’re enrolled in December of this year for the 2023 cycle. That means you only have to complete two hours of CE and they must be in ethics.

While you must complete two hours of CE for each month you’re enrolled, you don’t need to complete two hours each month. The IRS gives you flexibility to complete your hours at any time during a given year. You can complete them all up front in the first month you’re enrolled or wait until December and complete them all before December 31.

We recommend getting your Enrolled Agent Continuing Education done earlier, if possible.

After your first Renewal Cycle

You’ll need to complete 72 hours of EA Continuing Education every Renewal Cycle. The IRS requires you to complete a minimum of 16 CE hours each year (2 of which must be in ethics). This CE can be done at any point during the year, but must be completed by December 31. We’ve outlined some example Enrolled Agent CE schedules to show you how you could break up your hours over the three-year period.

Example Continuing Education Schedule 1
Year 1	24
Year 2	24
Year 3	24

Example Continuing Education Schedule 2
Year 1	16
Year 2	16
Year 3	40

Example Continuing Education Schedule 3
Year 1	16
Year 2	28
Year 3	28

You can break up your hours however you like as long as you complete a minimum of 16 hours each year and 72 hours total over the 3-year period.

Enrolled Agent renewal

You’ll need to complete the IRS EA renewal requirement every three years. To do this, you’ll submit a form to apply for renewal of enrollment to practice before the IRS. You can either apply online or by mail, similar to when you first applied to become an Enrolled Agent.

How to apply to renew enrollment online

1. Go to pay.gov
2. Fill out Form 8554
3. Pay the $140 renewal fee
4. Submit your application

How to apply to renew enrollment by mail

1. Print and fill out Form 8554
2. Write a check or money order for $140 payable to the United States Treasury
3. Mail the completed form and your payment to the IRS

Once you’ve submitted your application by either method, the IRS will process your Enrolled Agent renewal application and do a tax compliance check. It’ll take around 90 days for the IRS to process your application. Once your application is approved, you’ll receive your new enrollment card and your status will be renewed.

Get started now!

Start chipping away at your CE hour requirements. Gleim is an IRS-approved EA Continuing Education Provider, and we offer two packages of Enrolled Agent CE! Our online courses give you flexibility to complete your CE requirements at home whenever works for you. Our CE course catalog includes topics that range from yearly tax updates to specific scenarios you may encounter as an Enrolled Agent. Plus, we’ll report to the IRS for you!