There are many reasons a tax preparer would choose to earn a designation – it can add to their professional reputation, allow them to increase their client offerings and increase revenue. One of the common designations tax preparers choose to earn is the enrolled agent (EA) designation, which allows tax preparers to represent their clients before the IRS on any number of matters and before any IRS office. EAs can even talk with the collections officer and handle appeals (read: charge more for time and expertise!)
In order to earn your EA designation, you need to pass a three-part test – the Special Enrollment Exam (SEE):
- Part 1 – Individual Taxation
- Part 2 – Business Income Tax Returns, Estate and Trust Income Tax Returns, Retirement Plans and Exempt Organizations
- Part 3 – Representation, Practice and Procedures
There were changes made to the EA exam that those taking the exam in 2021 should be aware of, including new content to match the updated tax laws. This new content is included on the test that started May 1, 2021. For part one, changes were made to the following domains:
- Preliminary Work and Taxpayer Data
- Income and Assets
- Deductions and Credits
- Taxation
- Advising the Individual taxpayer
- Specialized returns for Individuals
For part two, changes were made to the following domains:
- Business Entities and Considerations
- Business Tax Preparation
- Specialized Returns and Taxpayers
For part three, changes were made to the following domains:
- Practices and Procedures
- Representation Before the IRS
- Specific Areas of Representation
- Filing Process
To learn about the specific changes made to the exam, NATP’s trusted partner and expert in preparing for the EA exam, Gleim, hosted a webinar recently that covers the specific changes and even what was updated for COVID-19. This webinar is completely free!
NATP members looking to earn their EA designation should note that membership includes access to Gleim’s study materials for part one of the exam, and members can take advantage of a deep discount when purchasing the study system for all three parts.
About NATP ResearchNATP Federal Tax Researchers
Our on-site team of tax professionals answers more than 20,000 questions each year on a variety of federal tax issues affecting your clients. Several of our tax researchers are CPAs and enrolled agents with broad tax knowledge and access to the most diverse research library in the industry.
For research help, contact us at 800-558-3402, ext. 2 or submit your question on our online form.
Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing. All taxpayer circumstances are different, and NATP recommends contacting research services if you have specific questions about your clients’ tax situations.