Steps to becoming an enrolled agent:

  1. Obtain a Preparer Tax Identification Number (PTIN).
     
  2. Visit Prometric’s Special Enrollment Examination (SEE) web page to schedule your test appointments, review the SEE Candidate Information Bulletin, sample test questions, and other test preparation resources. Achieve passing scores on all three parts of the SEE* within two years.
     
  3. Apply for enrollment and pay enrollment fee electronically at Pay.gov or by downloading Form 23 and mailing the completed form and a check to the IRS.
     
  4. Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities; and criminal background.

*Certain IRS employees, by virtue of past technical experience, are exempt from the exam requirement.

Once you become an enrolled agent you must: