Become an enrolled agent

Important update: Testing Vendor Transition in Progress

Beginning March 1, 2026, the IRS Enrolled Agent Special Enrollment Exam (EA-SEE) will no longer be developed and administered by Prometric, LLC. A new vendor, PSI Services, has been selected to develop and administer the exam.

Registration and scheduling for the 2026 EA-SEE test cycle will open on May 1, 2026. 

Please note: Some links and references below may reflect prior testing processes and are temporarily provided for general exam information only. Updated information about PSI Services, including how to register and schedule appointments will be posted when the next registration period begins. Please check this page regularly for updates. 

Steps to becoming an enrolled agent:

1. Obtain a preparer tax identification number (PTIN).
2. Schedule your test appointments when the testing window opens, review sample test questions, and other test preparation resources. Achieve passing scores on all three parts of the SEE within three years.
3. Apply for enrollment and pay enrollment fee electronically using Pay.gov Form 23 or by downloading Form 23, Application for Enrollment to Practice Before the Internal Revenue Service PDF 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:

• Renew your status as an enrolled agent every three years
• Obtain continuing education
• Renew your PTIN annually