How Much Does the Enrolled Agent Exam Cost?
Explore the comprehensive costs involved in achieving Enrolled Agent status, covering every financial step to your professional credential.
The Enrolled Agent (EA) designation is a credential for tax professionals, administered by the Internal Revenue Service (IRS). Earning this status grants individuals the privilege to represent taxpayers before the IRS. This article provides an overview of the financial commitments involved in pursuing the EA credential, including examination fees, application costs, and other expenses.
The Cost of the Examination Parts
The Special Enrollment Examination (SEE) is divided into three parts, each requiring a separate fee. As of March 1, 2025, the fee for each part of the examination is $267. This fee is paid directly to Prometric when a candidate schedules their appointment.
Candidates must successfully pass all three parts of the SEE to qualify for enrollment as an Enrolled Agent. The total cost for the examination, assuming a candidate passes each part on the first attempt, would be $801.
Investment in Study Materials and Courses
While not formally mandated, most individuals seeking the Enrolled Agent credential invest in study materials to prepare for the examination. These resources help candidates understand federal tax law and procedures. Options for preparation vary widely, encompassing self-study guides, comprehensive online courses, and even live review classes.
The cost associated with these study materials can range from a few hundred dollars to over a thousand dollars. For instance, basic study materials might cost around $300, while comprehensive programs offering extensive support and interactive features could exceed $1,000. The investment often includes access to practice exams, which are important for understanding the exam format and identifying areas for review.
Application Fees for Enrollment
After successfully passing all three parts of the Special Enrollment Examination, candidates must formally apply for enrollment with the IRS. This step requires the submission of Form 23, the Application for Enrollment to Practice Before the IRS. An application fee of $140 is required with this application.
This fee is paid to the IRS as part of the enrollment process. The application confirms that the candidate meets all suitability requirements, including a background check. The payment of this fee is a prerequisite for the IRS to process the application and grant the Enrolled Agent status.
Additional Associated Expenses
Beyond the primary examination and application fees, other costs can arise during the journey to becoming an Enrolled Agent. One additional expense involves retake fees. If a candidate does not pass any part of the examination, the full $267 examination fee must be paid again to retake that specific section. This can increase the overall cost, particularly if multiple retakes are necessary.
Candidates may also incur travel and accommodation expenses, depending on the proximity of a testing center. Costs such as transportation, parking fees, or even lodging might be necessary for individuals residing far from a Prometric testing facility. Miscellaneous expenses, such as printing study materials or ensuring reliable internet access for online courses, can also add to the total investment.