EnrolledAgentKit

How to become an enrolled agent

To become an enrolled agent, get a PTIN, pass all three parts of the IRS Special Enrollment Examination within three years, apply for enrollment on Form 23 within one year of your last pass, and pass the IRS suitability check.

Updated 2026-09-23 · 6 sources · By the EnrolledAgentKit team

The 4 steps

  1. 1. Get a PTIN

    Apply online with the IRS. You will also need it to prepare returns for pay. See PTIN requirements.

  2. 2. Pass the SEE

    Three parts, $317 each, scheduled with PSI. See the exam.

  3. 3. Apply on Form 23

    Within 1 year of passing the last part; $140 fee. See Form 23.

  4. 4. Pass the suitability check

    The IRS reviews your tax compliance and background. Processing takes about 60 days (90-120 for former IRS employees).

Time and money

Fees from the IRS EA FAQ and Federal Register; study time is our estimate, not an IRS figure.
ItemTypical
Exam fees$951 (3 x $317)
Form 23$140
Prep$149 (EnrolledAgentKit) to $799+
Study timeAbout 150-230 hours across all parts (editorial estimate)
Calendar time3-9 months for most self-studiers

The other route: IRS experience

Former IRS employees with qualifying technical experience can apply for enrollment without the exam (Form 23 processing takes longer, 90-120 days). Everyone else takes the SEE.

After you are enrolled

Complete 72 hours of CE every 3 years (16 per year including 2 of ethics) and renew your PTIN annually. See EA continuing education.

Get the 3-part study roadmap

Tell us where you are and we will show the fastest part order and a weekly plan.

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Thanks. Start here: take the free practice test for your first part, then build your plan with the study plan generator.

All 3 parts, 900 questions, $149 once

Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.

Get all 3 parts - $149

Frequently asked questions

Do you need a degree to become an enrolled agent?

No. There is no education or experience requirement for the exam route.

How long does it take to become an enrolled agent?

Most self-studiers take 3-9 months to pass all three parts, plus about 60 days for Form 23 processing.

Is there a background check?

Yes, a suitability check covering tax compliance and criminal background.

Sources

  1. IRS - Become an enrolled agent (accessed 2026-09-23)
  2. IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
  3. IRS - Applying for enrollment to practice before the IRS (Form 23) (accessed 2026-09-23)
  4. IRS - PTIN requirements for tax return preparers (accessed 2026-09-23)
  5. IRS Publication 5279 - How do I become an enrolled agent? (Rev. 6-2026) (accessed 2026-09-23)
  6. Federal Register - Special Enrollment Examination user fee ($317), doc. 2026-07681 (Apr 20, 2026) (accessed 2026-09-23)
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