2027 How to Become an Enrolled Agent: Education, Salary, and Job Outlook

Imed Bouchrika, PhD

by Imed Bouchrika, PhD

Co-Founder and Chief Data Scientist

What credentials do you need to become an enrolled agent?

To become an enrolled agent, you must meet IRS enrollment standards. The EA credential is federal, not state-based, which means enrolled agents can represent taxpayers before the IRS nationwide once approved. The most common route is passing the IRS Special Enrollment Examination, but some former IRS employees may qualify through experience.

  • Preparer Tax Identification Number (PTIN): Before applying for enrollment, candidates must obtain a PTIN. This is required for paid tax return preparers and is part of the IRS credentialing process.
  • IRS Special Enrollment Examination (SEE): Most candidates qualify by passing this three-part exam. It covers individual tax, business tax, and representation, practices, and procedures. Passing the exam shows that you understand federal tax rules and the IRS processes used in taxpayer representation.
  • Technical IRS experience: Some candidates can qualify without taking the exam if they have at least five years of relevant IRS service involving interpretation and application of the Internal Revenue Code.
  • Application and suitability review: After meeting the exam or experience requirement, candidates submit Form 23 to the IRS. The IRS also reviews federal tax compliance and criminal background information before approving enrollment.
  • Education background: A college degree is not mandatory. However, coursework in accounting, taxation, business, or finance can make exam preparation and client work easier. If you want a faster route to a degree while working, compare options such as the best accelerated online bachelor degree programs for working adults.
  • Continuing education: To maintain the credential, enrolled agents must complete at least 72 hours of IRS-approved continuing education every three years. This requirement helps EAs stay current as tax laws, IRS procedures, and professional standards change.

The key decision is whether you are prepared to study federal tax in depth and maintain the credential over time. The EA path is accessible, but it is not casual; the IRS expects technical competence, compliance, and ongoing professional education.

Table of contents

What skills do you need to have as an enrolled agent?

An enrolled agent needs more than tax knowledge. The role combines research, judgment, accuracy, client communication, and professional ethics. You may be preparing returns one day and helping a taxpayer respond to an IRS notice the next, so both technical and interpersonal skills matter.

  • Federal tax knowledge: You need a strong command of federal income tax rules, business tax issues, deductions, credits, filing obligations, penalties, and IRS procedures. Because tax law changes regularly, this skill must be maintained, not just learned once for the exam.
  • Research ability: EAs often need to interpret IRS publications, instructions, notices, revenue procedures, and other tax guidance. Good research skills help you avoid relying on assumptions or outdated information.
  • Attention to detail: Small errors in names, identification numbers, income reporting, deadlines, or documentation can create delays, penalties, or client disputes. Precision is central to the job.
  • Analytical judgment: Tax situations are not always straightforward. You must identify the relevant facts, determine which rules apply, recognize risk, and explain realistic options to the client.
  • Clear communication: Clients rarely want a lecture on tax code sections. They need plain-language explanations of what happened, what must be filed, what they owe, what records are needed, and what the IRS may do next.
  • Client management: Enrolled agents often work with people who are anxious, disorganized, or facing financial stress. Patience, professionalism, and strong follow-up habits are essential.
  • Organization and deadline control: Tax season, IRS response deadlines, extension dates, and client document requests can overlap quickly. Reliable systems for tracking work are necessary.
  • Ethics and confidentiality: Clients share sensitive financial and personal information. An EA must protect confidentiality, avoid conflicts of interest, and follow professional conduct rules.
  • Technology comfort: Tax software, secure portals, e-signature tools, document management systems, and client relationship platforms are common in modern tax practices. Technology will not replace judgment, but it will shape daily workflows.

The best enrolled agents are not just accurate preparers. They are trusted translators between the taxpayer and the tax system.

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What is the typical career progression for an enrolled agent?

The career path for an enrolled agent is flexible because the credential can support tax preparation, IRS representation, advisory work, management, or self-employment. Progression usually depends on experience, specialization, client trust, and the complexity of work you can handle.

Early career: tax preparation and client support

Entry-level roles often include Tax Preparer, Tax Associate, or Junior Tax Advisor. In these positions, EAs and EA candidates typically focus on individual returns, small business filings, basic client interviews, document review, and routine IRS correspondence. Entry-level professionals often spend up to two years building foundational skills and earning around $52,000 annually.

Mid-level career: complex returns and representation

After building experience, many EAs move into roles such as Senior Tax Consultant, Tax Analyst, or Tax Resolution Specialist. This stage often involves more complex individual and business returns, audit support, tax notice responses, installment agreements, penalty issues, and client planning conversations. It is usually reached after two to five years of experience.

Advanced career: leadership, specialization, or ownership

Experienced EAs may become Tax Manager, Director of Tax Services, or Partner. They may supervise teams, review complex work, develop firm procedures, manage higher-value clients, or negotiate with the IRS in more serious matters. Some EAs open their own practices and build client bases around tax preparation, resolution, or advisory services.

Specialization paths

Many enrolled agents grow by developing a niche. Common specialization areas include IRS representation, international tax, estate and trust taxation, nonprofit compliance, small business tax, payroll tax, and tax controversy. Others move into corporate tax departments, government agencies, law firms, or consulting roles where federal tax knowledge is valuable.

What Professionals Who Work as an enrolled agent Say About Their Careers

  • Teo: "Becoming an enrolled agent has truly changed my career trajectory. The demand for tax experts remains consistently high, ensuring job stability even in fluctuating markets. Plus, the salary potential is very competitive compared to other finance roles, which makes the effort to earn the credential well worth it."
  • Hugo: "The challenge of mastering diverse tax codes and representing clients before the IRS keeps every day interesting. This career pushes you to continuously learn and adapt, and the remote work opportunities within this field have allowed me to balance my professional and personal life better than ever."
  • Niko: "Advancing as an enrolled agent opens doors to specialized training and leadership roles within accounting firms. The professional growth opportunities are immense, and I appreciate how this credential is respected across the financial services industry, providing a solid foundation for long-term career development."

Other Things You Should Know About Becoming an Enrolled Agent

Are there continuing education requirements for enrolled agents?

Yes. Enrolled agents must complete 72 hours of continuing education every three years, including a minimum of 16 hours per year and 2 hours of ethics. These requirements ensure that enrolled agents stay current with tax laws and maintain professional standards set by the IRS.

What is the projected job growth for Enrolled Agents in 2027?

In 2027, the job outlook for Enrolled Agents remains positive due to ongoing demand for tax professionals. As tax laws evolve, their expertise continues to be valued. The Bureau of Labor Statistics forecasts steady growth in employment for tax preparers and advisors.

What are the steps to schedule the Special Enrollment Examination in 2027?

To schedule the Special Enrollment Examination in 2027, candidates must register with Prometric and select an exam date, paying a fee for each part. The exam consists of three parts and is available throughout the year at various testing centers.