Become an enrolled agent

Important update: Testing Vendor Transition in Progress

Effective March 1, 2026, the IRS Enrolled Agent Special Enrollment Exam (EA-SEE) is no longer developed and administered by Prometric, LLC. A new vendor, PSI Services, has been selected to develop and administer the exam.

Registration and scheduling for the 2026 EA-SEE test cycle are now open. Candidates can register and schedule appointments through PSI Services.

Steps to becoming an enrolled agent:

1. Obtain a preparer tax identification number (PTIN).
2. Visit PSI’s Special Enrollment Examination (SEE) webpage to schedule your test appointments, review the SEE Candidate Information Bulletin, sample test questions, and other test preparation resources. Achieve passing scores on all three parts of the SEE within three years.
3. Apply for enrollment and pay enrollment fee electronically using Pay.gov Form 23 or by downloading Form 23, Application for Enrollment to Practice Before the Internal Revenue Service PDF and mailing the completed form and a check to the IRS.
4. Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities, and criminal background.

*Certain IRS employees, by virtue of past technical experience, are exempt from the exam requirement.

Once you become an enrolled agent you must:

• Renew your status as an enrolled agent every three years
• Obtain continuing education
• Renew your PTIN annually