How Many Enrolled Agents Are There in the US?
Get a comprehensive look at the number of Enrolled Agents in the US and their significance in the federal tax landscape.
Enrolled Agents (EAs) represent a distinct group of tax professionals in the United States, playing an important role in assisting taxpayers with their federal tax obligations. These individuals are authorized to practice before the Internal Revenue Service (IRS), a privilege that underscores their expertise in tax law and procedures. Understanding the function and presence of Enrolled Agents provides insight into the broader landscape of tax services available to the public.
The Current Number of Enrolled Agents
As of July 3, 2025, there are 63,221 Enrolled Agents in the United States. This figure is part of the federal tax return preparer statistics maintained by the IRS Return Preparer Office. The number of EAs reflects a stable segment of tax professionals.
Understanding the Enrolled Agent Role
An Enrolled Agent is a federally authorized tax practitioner who possesses unlimited rights to represent taxpayers before the Internal Revenue Service. This means they can represent any taxpayer, including individuals, corporations, partnerships, and other entities, on any tax matter, including audits, collections, and appeals, in all IRS offices. Their authority is derived directly from the U.S. Department of the Treasury, setting them apart from other tax professionals who are typically licensed at the state level.
Enrolled Agents provide a range of services beyond just tax preparation, such as tax planning, advising on complex tax rules, and assisting with various tax issues. They are tax specialists, with their expertise focused solely on federal taxation. This contrasts with Certified Public Accountants (CPAs) or attorneys, whose practices may encompass broader accounting, financial, or legal matters, though some may specialize in tax.
To become an Enrolled Agent, individuals typically must pass the Special Enrollment Examination (SEE), a comprehensive three-part IRS test. The SEE covers individual taxation, business taxation, and representation, practices, and procedures before the IRS. After passing the exam, candidates must apply for enrollment, which includes a suitability check involving a review of their personal tax compliance and a criminal background check. Certain former IRS employees may be exempt from the exam requirement based on their technical experience. Once enrolled, EAs must adhere to ethical standards and complete 72 hours of continuing education every three years to maintain their credential.
How Enrolled Agent Numbers are Tracked
The Internal Revenue Service, specifically through its Office of Enrollment, is responsible for monitoring and maintaining the official roster of Enrolled Agents. This office manages the application process for new EAs and oversees the renewal of existing credentials. The IRS updates its statistics on tax preparers, including Enrolled Agents, periodically to reflect the current numbers.
The total number of Enrolled Agents is dynamic and can change due to several factors. New individuals become EAs each year by successfully passing the Special Enrollment Examination and completing the application process. Conversely, the number can decrease due to retirements, non-renewal of credentials, or disciplinary actions. Failure to meet these requirements, or violations of ethical standards outlined in Treasury Department Circular 230, can lead to suspension or revocation of their enrollment privilege.