IRS Form 1277: Application for the Enrolled Agent Exam

To become an Enrolled Agent (EA), an individual must pass the Special Enrollment Examination (SEE). This exam is the pathway to earning the EA designation, a credential granted by the U.S. Department of the Treasury. EAs are tax professionals with demonstrated technical competence in tax matters who are empowered to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS).

Eligibility to Apply

The primary requirement to sit for the exam is securing a valid Preparer Tax Identification Number (PTIN) from the IRS. A PTIN is a nine-digit number that all paid tax return preparers must use on federal tax returns they prepare for clients.

This PTIN must be obtained before initiating the exam application. Prospective applicants can apply for or renew their PTIN online through the IRS website. The online application takes about 15 minutes to complete and involves an annual user fee of $19.75. While a paper application, Form W-12, is available, it can take four to six weeks to process.

Registering for the Special Enrollment Examination

Once a valid PTIN is secured, the candidate can register for the Special Enrollment Examination (SEE). Registration is handled online through Prometric, the IRS’s third-party exam administrator.

Applicants must provide their full legal name as it appears on their government-issued identification, as this will be verified at the testing center. The form also requires a current mailing address, email address, and phone number. A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is also required, along with the previously obtained PTIN. The candidate must select which part or parts of the three-part exam they are registering for.

The Examination and Final Application Process

The fee for each part of the Special Enrollment Examination is $267 and is non-refundable. Payment is made via credit card on the Prometric portal.

After payment, the candidate receives an Authorization to Test (ATT) letter. This document confirms eligibility and is required to schedule the actual testing dates and times at a Prometric testing center. Candidates use the information on their ATT to log into the Prometric website to find and book available exam slots.

After passing all three parts of the SEE, the final step is to apply for enrollment. Candidates must submit Form 23, Application for Enrollment to Practice Before the IRS, within one year of passing the final exam part. This application requires a $140 enrollment fee paid to the IRS.