United States · Licensing examWhat are the steps to become an enrolled agent?
- Get a PTIN (preparer tax identification number) at irs.gov/ptin. Most first-time applicants get one online in about 15 minutes, and you need it before you can book the exam.
- Pass all three SEE parts within three years. You book each part with PSI and can take them in any order.
- Apply for enrollment on Form 23 within one year of passing your third part. File and pay the $140 fee online at Pay.gov, or mail the form with a check. You don’t send your score reports.
- Pass the suitability check. The IRS reviews your own tax compliance, meaning all required returns filed and no tax left unpaid, and runs a criminal background check.
What can count against you
The IRS says unfiled returns or unpaid taxes can hurt your application unless you’ve made payment arrangements. So can a felony conviction under federal tax law, or a felony involving dishonesty or breach of trust, that’s less than ten years old. Sort out your own filings before you apply.
Enrolled agent requirements for former IRS employees
Some former IRS employees can become enrolled agents without the exam, based on their past technical work. Form 23 says you ask for the waiver within three years of leaving the IRS, and your practice rights may be limited to your work experience. These applications take about 90 to 120 days.
How long does it take to become an enrolled agent?
The IRS doesn’t give a typical time. It sets limits for each step instead:
| Step | Time |
|---|---|
| Get a PTIN | About 15 minutes online |
| Pass all three parts | Within 3 years of each pass |
| File Form 23 | Within 1 year of your third pass |
| IRS processing | About 60 days |
There’s no testing in March and April, so plan your parts around that gap.
To check on your application, wait 60 days after you apply. Then use the IRS’s Contact the Office of Enrollment form, or call 855-472-5540, Monday to Friday, 7 a.m. to 5 p.m. Central time.
Is it different in California or another state?
No. The IRS licenses enrolled agents, not the states, so these steps are the same wherever you live.
Sources: IRS and 4 more. Checked October 2026.
- IRS: Become an enrolled agent ↗
- IRS: Enrolled agents frequently asked questions ↗
- IRS: Form 23, Application for Enrollment (Rev. 11-2022, PDF) ↗
- IRS: Understanding tax return preparer credentials and qualifications ↗
- IRS: PTIN requirements for tax return preparers ↗
Rules and fees can change, so check the official site before your test.