enrolled agent definition

And of course, Enrolled Agents are bound by the Department of the Treasury’s regulations . NAEA members adhere to their own Code of Ethics and Rules, in addition. To become a CPA, candidates must pass a four-part exam and comply with education and experience requirements. The exam is the same no matter which state it’s taken in, but every state has its own education and experience requirements. Most require at least a bachelor’s degree and at least two years of public accounting experience.

What does EA mean in business?

An EA (executive assistant) has a slightly different role. EAs are almost like a business assistant for a CEO or other high-profile individual. They're required to think more strategically than a PA, offering more in-depth project support as opposed to admin work and general office tasks.

NAEA members must complete 30 hours of IRS-approved continuing education hours each year (which would lead to a total of 90 hours for each three-year EA enrollment cycle period). Because of the expertise necessary to become an enrolled agent and the requirements to maintain the license, there are only about 53,700 practicing enrolled agents. In the 1880s, there were inadequate attorney standards, and Ccertified public accountants were not in existence. The enrolled agent profession began after fraudulent claims were submitted for Civil War losses. Congress took action to regulate EAs to prepare Civil War claims and represent citizens in their interactions with the Treasury Department. In 1884, the Horse Act was signed into law by President Chester Arthur to establish and standardize enrolled agents.

Corporation Tax

Prospective enrolled agents must either pass the Special Enrollment Examination or meet minimum IRS experience requirements. Technology can help EAs work more efficiently and effectively. There are many software programs available that can help with tax preparation, and EAs should take advantage of them. Additionally, EAs can use social media to connect with clients and promote their services.

enrolled agent definition

The offers that appear in this table are from partnerships from which Investopedia receives compensation. Investopedia does not include all offers available in the marketplace. Is a Maryland State Registered Tax Preparer, State Certified Notary Public, Certified VITA Tax Preparer, IRS Annual Filing Season Program Participant, and Tax Writer.


Most taxpayers do not have the time or the research tools to read the volumes of material that are added to or deleted from the tax code each year. Our TurboTax Live Full Service Guarantee means your tax expert will find every dollar you deserve. Your expert will only sign and file your return if they believe it’s 100% correct and you are getting your best outcome possible. If you get a larger refund or smaller tax due from another tax preparer, we’ll refund the applicable TurboTax Live Full Service federal and/or state purchase price paid. If you pay an IRS or state penalty because of an error that a TurboTax tax expert or CPA made while acting as a signed preparer for your return, we’ll pay you the penalty and interest.

The attorneys at Silver Tax Group offer comprehensive services, such as accounting and tax consulting, audit defense, criminal tax defense, IRS defense, and handling unfiled tax returns. Contact us to speak to a tax expert today and find out how we can help solve your tax problems. An enrolled agent is a tax advisor federally licensed enrolled agent definition to represent you before the IRS or a state tax agency. They help solve issues like IRS audits, appeals, and collections. These experts can file tax returns for individuals, corporations, partnerships, trusts, estates, and other entities. Enrolled agents must have passed a comprehensive tax exam administered by the IRS.

Benefits of Using an Enrolled Agent

When making your decision about whom to work with, you may wonder about the differences between an enrolled agent and a certified public accountant . While professionals with both certifications have significant expertise, the choice between them will come down to your personal needs. The National Association of Enrolled Agents describes agents as being able to represent any taxpayer who has an issue with the IRS.

enrolled agent definition

How many enrolled agents are in the US?

EA Population: The National Association of Enrolled Agents states that approximately 10,000 EAs are currently practicing in the United States.