Know everything about US Enrolled Agent exam?

 An Enrolled Agent  is a federally authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the US Department of the Treasury to represent taxpayers before the IRS (Internal Revenue Service).As an enrolled agent you will be able to prepare tax returns, represent clients before IRS, have unlimited representation rights, appeal for clients in front of IRS and advice clients on tax implications based on their business transactions.  

The EA Exam is made up of three parts - focusing on Individuals, Businesses and Representation, Practices and Procedures. Each section of the Exam is 3.5 hours long, and covers a range of question types.

The Enrolled Agent examination consists of 3 separate exams:


EA PART 1 - INDIVIDUALS

Preliminary Work with Taxpayer Data - 17 questions

Income and Assets - 21 questions

Deductions and Credits - 21 questions

Taxation and Advice - 14 questions

Specialized Returns for Individuals - 12 questions

EA PART 2 - BUSINESSES

Business Entities – 28 questions

Business Financial Information – 39 questions

Specialized Returns and Taxpayers – 18 questions

EA PART 3 - REPRESENTATION

Practices and Procedures – 25 questions

Representation before the IRS – 24 questions

Specific Types of Representation – 19 questions

Completion of the Filing Process – 17 questions 

Despite popular opinion, the EA exam will never ask  you to fill out a tax form. Instead, you will put your mastery of tax law to the test as you apply it to a variety of circumstances. 

There are three types of multiple-choice questions on the exam : 

1) Direct Questions 

2) Incomplete Sentences 

3) All the following Except

 

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