Form 23 facts
Deadline
1 year
after final pass
Fee
$140
Processing
About 60 days
90-120 for former IRS employees
Check
Suitability
tax compliance + background
Prep course - emailed to you
EnrolledAgentKit All 3 Parts Prep Course
$39 one-time, 12 months
- 902 original questions, all 3 SEE parts
- Cited explanations + a study plan
- 12 months + free extension, emailed after purchase
Get the prep course - $39
Your course access is emailed to you after purchase. 14-day money-back guarantee. Refund policy
Before you file
- File and pay all your own federal returns; the IRS checks personal and business compliance.
- Have your PTIN and exam pass dates ready.
- Denied? You can appeal in writing within 30 days of the denial notice.
Still need to pass?
Form 23 comes last. Start with the free part tests and the $39 kit.
Your course access is emailed to you after purchase. 14-day money-back guarantee. Refund policy
Frequently asked questions
What happens if I miss the 1-year Form 23 deadline?
You generally must retake the exam.
Can I practice while Form 23 is pending?
No. You are not an enrolled agent until the IRS approves the application and issues your enrollment.
Sources
- IRS - Applying for enrollment to practice before the IRS (Form 23) (accessed 2026-09-23)
- IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
- Treasury Department Circular No. 230 (31 CFR Part 10) (accessed 2026-09-23)