Enrolled agents: Frequently asked questions

Registered scouts are those who have been given the interests of taxpayers in tax issues. Registered scouts, such as lawyers and certified public accountants (CPA), are generally purchased at which tax authorities, which may be on behalf of which taxpayers and what tax projects may be dragged. There is no restriction on whether there is a possibility of substituting the interests of the person.

2. How do you become an enrolled agent? (updated Oct. 27, 2022)

To freeze your advisor, give appropriate influence:

1. Space} Acquires a taxpayer number (creator number);
2. Space} Submit approval for passing special exams (see);
3. Dial Pass-Points to all three parts of See.
4. Space｝ Submit admission approval.
5. Space｝ Confirm that aptitude test and tax law compliance tests are linked to make sure that all necessary declarations are performed and that there is no tax payment.

*Persons of the National Tax Agency may be exempt from passing the test by taking advantage of the strengths of past technical skills.

3. How much does it cost to take the special enrollment examination? (updated March 1, 2024)

The exam fee is $ 259 per share, and inputting it when taking the exam. The exam fee will not be returned and will not be carried over.

4. What types of tax issues could negatively impact consideration of an application for enrollment? (reviewed March 1, 2024)

In a general case, if no submitted delinquent tax return or the corresponding payment status is not provided, all kinds of tax will be paid.

See Circular 230 segments 10. 5 (D) (1) and 10. 51.

5. What types of criminal convictions would negatively impact consideration of an application for enrollment? (reviewed Oct. 19, 2023)

In principle, it is a criminal crime, including a critical sin in collaboration with the Federal Tax Law, or a claim for difficult crimes associated with misconduct and the abuse of credit, and its statute of limitations exceeds at least 10 years.

See Circular 230 segments 10. 5 (D) (1) and 10. 51.

6. Do enrolled agents have any continuing education requirements? (reviewed Oct. 19, 2023)

As a general rule, registered agents must take a minimum of 72 hours in the registration cycle (every three years). In the year, at least 16 hours and 2 hours need to spend ethics. The registration agent must use proposals from the provider approved by IRS. Check out detailed information about endless training for certified agents.

SEE content/scoring

1. What is covered on the SEE? (updated March 1, 2023)

The SEE contains three parts:

• Part 1-physiological face PDF
• Part 2-PD F-Company
• Part 3-Consulate, practice and PDF procedures

2. How many questions are on each part of the examination? (reviewed Oct. 19, 2023)

Each of the exams is 100 questions.

3. What is the time limit for each part of the examination? (reviewed Oct. 19, 2023)

The test time for each part is 3, 5 hours. The actual test time is 4 hours in consideration of text, selectio n-type survey, and 15 minutes break.

4. How do I prepare for the examination? Are there any study materials? (reviewed Oct. 19, 2023)

As a test preparation, see Tax Code, Circular 230 Minister 230 Ministry of Money, IRS publications, IRS tax forms, and related attached instructions. Circular 230, IRS publishing, forms, and the latest and past versions of the IRS. Gov website on the Internet are available. Teaching materials and spare courses for exam preparation are still resold. IRS has a list of suppliers approved by the CE-proposal, of which some provide a SEE-TEST preparation course. IRS has not disclosed the agreement to select a specific provider.

Visit a Prometric website, say what you go to footprints to wait for a test center to wait for a test center to wait for a test center to get a helping information on how to prepare for the exam, to get a computer test-to go to footprints to wait for a test center. Rules and test "test drive". The test drive is "free and you can pass through an absolute test cycle: You sign up for the method, arrive in the middle of the test, take security and registration tests As a 1 5-minute trial test, you can get the best preparation for the exam that you may have in the exam. You can overcome what other.

5. What tax law is the examination based on? (updated March 1, 2024)

All links during the exam are related to valid tax law, format, and corrected publications until December 31, 2023. Apart from this, if the others are not stipulated, all problems are up to 2023. In addition, the question that includes the term "Current Year" will be questioned until 2023. At the time of the answer, there is no need to stick to the laws and court conclusions that have been enforced after December 31, 2023.

6. Do you have to take each part of the examination in order (Part 1 first; then Part 2; then Part 3)? (reviewed Oct. 19, 2023)

The exam can be taken in any order.

7. How many times within a testing window can you take each part? (reviewed Oct. 19, 2023)

Each part of the test can be passed four times in one test period from May 1 to the end of February.

8. Is the examination offered year-round? (reviewed Oct. 19, 2023)

The exam period is from May 1st to the end of February of the following year. Analysis in the direction of the "Black Day" period in March and April is not proposed. The analysis is currently being updated according to the latest tax law. As a

SEE availability/scheduling

1. How do I schedule an appointment to take the examination? (updated March 1, 2024)

You can apply by phone at 800-306-3926 (toll free) or 443-751-4193 (toll free). Fridays from 8:00 to 21:00 (Eastern Time) or by Fed Form 2587. Payment is made at the time of withdrawal of the method. MasterCard, Visa, and American Express are accepted for payment. The online registration process is a pain, as you are asked to make your user profile the same as your prescription and pay the test fee. For account creation instructions, see the Work Management Manual in the What new section of the Prometric website.

Once your method is assigned, you will be issued a certification number. Please keep this number safe as it will be required if you move, cancel, or change your method. If you apply online, you will receive a method certification by email with the date, time, space, exam name, and certification number. Please review the message immediately for any errors and report any errors by calling Prometric's Mon's Phone at 800-306-3926 (toll free) or 443-751-4193 (toll free). Fridays from 8:00am to 9:00pm Eastern Time. You may take any part of the exam in any order and at any time. Some parts of the exam do not need to be taken immediately, but on the same day or in sequence over a number of days. You may not take the exam more than four times during the exam period. The current exam period is from May 1, 2024 to February 28, 2025. The test will not be accessible in March and April during the test renewal.

The cost of delivery of the SEE is $259 for any part. Currently, you can apply for the stage test from May 1, 2024 to February 28, 2025.

If you have not passed any part of the exam, you must wait 24 hours for that part before applying for redelivery. However, you may apply for another part without waiting 24 hours.

2. What is the appointment cancellation and rescheduling policy? (reviewed Oct. 19, 2023)

You can reschedule by internet conference or phone. You will need your verification number.

As a rule, no cancellation fee will be credited. Payment for rescheduling will be charged in the following ways:

• If you transfer the payment 30 days before the reservation date, you will not be charged.
• space}$35, if you postpone the meeting 5-29 calendar days before the agreed date
• space}If you transfer from the minimum 5 days before, you will have to pay another perfect fee.

Candidates may defer their appointment Monday through Friday from 8:00am to 9:00pm Eastern Time on the Prometric website or by calling 800-306-3926 (toll free) or 443-751-4193 (toll free). Missed appointments or being more than 30 minutes late will result in the full loss of the exam fee.

3. How can I get more information or schedule an appointment by phone if I live overseas? (updated July 24, 2024)

International exams under Special Entrance Examinations (reference) are available on the following dates and locations. Candidates may apply online or call the Information Center (Monday through Friday 8:00am to 9:00pm Eastern Time) at 800-306-3926 (toll free) or 443-751-4193 (toll free).

Note: All information regarding international exams is subject to change to ensure the health, safety, and well-being of candidates and Prometric test center employees.

London (UK) Hyderabad (India) New Delhi (India

Hyderabad (India) New Delhi (India

Additional dates to follow.

4. I previously passed parts of the exam; how long can I carry over those scores? (updated March 1, 2024)

Candidates who have passed any part of the exam can exercise their pass marks for three years from the date of passing. For example, a candidate passes Part 1 on November 15, 2021. The candidate then takes Part 2 on February 15, 2022. The candidate must pass the remaining parts by November 15, 2024, otherwise the candidate will be disqualified from Part 1. The candidate will be disqualified on February 15, 2025. You must pass all other parts by the date of the exam.

Test center environment

1. Will the examination be open book or resource assisted? (reviewed Oct. 19, 2023)

The exam is held in a closed format. The use of records, books, reference materials, and electronic devices is prohibited during the exam and during breaks. Unauthorized access to records, books, reference materials, and electronic devices may result in the cancellation of your exam results by the tax authorities. You will be provided with paper and pencil for recording at the exam center, but you may not leave the exam center with any records you make during the exam.

2. What should I bring to the testing center? (reviewed Oct. 19, 2023)

Bring an original, unaffiliated photo ID with your name, photo, and signature. Your first and last names must match the first and last names used in your records. Failure to provide proper identification during the exam will result in your being considered a successful candidate. This may result in you being unable to take the exam and losing your exam fees.

Paper, pencils, and calculators will be provided at the exam center. Personal items are not permitted in the exam center and may be kept in a cupboard. No person other than the person scheduled to receive the dough should be allowed in the exam center. A list of test center rules can be found on the Prometric Candidate Information Ballot.

3. Are food or water allowed in the testing room? (updated March 1, 2023)

Drinking water is permitted in the exam center, but it must be in a clean or transparent container with a lid or file. All labels must be removed and the container must be checked for notes and other prohibited exam aids. Candidates must remove the lid or cap for visual inspection by exam center personnel. If the container does not meet the prescribed criteria, candidates must place it in a cabinet and it cannot be brought into the exam center.

No food or drink, other than water, is permitted in the exam center. This is to minimize the possibility of depreciation. In addition, food can distract other candidates. Candidates may take breaks to take food or drink from the cupboard.

4. Will anything I bring to the test center be inspected? (updated March 1, 2023)

If they wear glasses, they should remove them and perform a visual inspection to ensure there are no recording devices. Large jewelry should be kept in a cupboard as it may contain hidden recording devices. Place in a clean or transparent container, cover or file, remove all labels, and inspect the container itself for notes and other prohibited testing materials. Lids or caps must be removed for visual inspection by test center personnel. These inspections take only a few seconds, but are done at check-in and when returning from breaks before entering the testing center to ensure security protocols are not violated. No jewelry is permitted to be worn, except for engagement rings, engagement rings, and small earrings. No other jewelry should be worn in the testing center. Bands, butterflies, and hair accessories are to be checked. Remove decorative clips, tops, hairpins, rims, ties, cufflinks, and other accessories as they may be prohibited from wearing in the testing center and asked to place in your locker.

Test results

1. How do I obtain my SEE results? (reviewed Oct. 19, 2023)

After the exam, the exam will be passed or failed to the computer screen. The test results will be secret and will be published only to you and tax authorities. Apart from this, Prometric will send a report on the test results. You can print the result report according to the following steps:

1. Open the Prometric Score Report page.
2. Enter your personal absolute certificate number. It is configured with a 1 6-digit number, and it is necessary to connect the zero to the top as needed.
3. Enter your surname.
4. Click the "Chester The Results Report" button.
5. When the requested result report is displayed on the screen, press the green "Print Score Report" button.

If you need to support the certificate number or print the results report, call the tunnel 800-306-3926 (toll-free) or 443-751-4193 (paid). From 8:00 am to 9 pm on Friday (eastern United States). Note: You can get the report by entering the necessary information as described above for the results of the past test creation.

2. How do you determine if a person passes or fails? What is the passing score? (reviewed Oct. 19, 2023)

The calculation method of the score is determined by the NTA, and the NTA conducts a questionnaire. An expert group consisting of official agents and the NTA supporters has decided the passing score of candidates who meet the minimum claims to acquire new graduate agents. The passing score is 105 points.

3. What is a scaled score system? How can I determine my score? (reviewed Oct. 19, 2023)

The passing score is attached by counting the number of questions that are correct and transferred from 40 to 130 points. The National Tax Agency has set a passing score to 105 points. Applicants who are not analyzed will explain the meaning of the score and give the opportunity to understand how close you are. 104 applicants are quite close to passing. 45 people are far from passing. In addition, diagnostic information that will definitely be useful for subsequent exam preparations will be provided.

If you pass the test, you will be prescribed the actual passing protocol. The score is not displayed. The meaning of the score is all indicated that successful applicants are qualified, but does not show how they are qualified. You will also receive the diagnostic information that has the ability to continue studying for you.

Applying for enrollment

1. Once I have passed all three parts of the SEE how do I officially become an enrolled agent? (updated Oct. 27, 2022)

You will need to apply from the stage of passing the third exam to the first year.

On the pay. gov website, you can submit electricity approval for credit and $ 140 other than hair.

Please fill out the PDF form of Form 23 "Application for Registration with the IRS", attach a check for $140 and send it to the address listed on the form.

The process will take 60 days (90-120 days if you are considered a former IRS employee).

As part of the consideration of your application for registration with the IRS, a qualification test linked to your own tax law and criminal history test will be conducted.

2. How can I check on the status of my enrolled agent application? (updated 3/1/22)

Form 23 "Application for Registration with the IRS" - will be considered for 60 days as a rule (90-120 days if you were a former IRS employee). If you have not received a response after 60 days, send a message with your absolute name and address to the address EPP@irs. gov or call 855-472-5540 from the pond. Friday from 7 am to 5 pm Central American time.

Note: This mailbox is not specially for testing IRS employees. If you have actually received an unwanted visit, phone call, electronic message, etc., indicating that you are an employee of the IRS, and are trying to find out whether the person is really an employee of the IRS, please report the phishing on Webkite.