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What Is an Enrolled Agent?

By definition, 注册代理人(EA)是指获得黄金城电子娱乐网址国税局(Internal Revenue Service)提供的最高证书的税务专业人士. 税务助理是联邦政府授权在国税局和, like CPAs and attorneys, have unlimited representation rights. 这意味着ea可以代表任何纳税人，无论他们是否为纳税人准备纳税申报表. ea也可以代表任何税务问题，并向国税局的任何办事处提出上诉. Unlike the CPA credential, which falls under state boards for licensing, continuing education, and other compliance matters, the EA credential is valid in any state. 注册代理人是联邦认可的税务从业人员，可以代表纳税人在国税局面前. 税务助理被授予不受限制的权利，在任何国税局办公室代表任何纳税人处理任何税务问题.

 

Steps to Become an Enrolled Agent

  1. Obtain a Personal Tax Identification Number (PTIN)
    To obtain a PTIN, you will need your social security number, your personal information, your business information, your previous year’s individual tax return, an explanation for any felony convictions, an explanation for any issues with tax obligations, and any U.S. based professional certification information. 一旦你收集了所有的信息，你就可以在国税局网站上创建一个账户. Then you can apply for your PTIN. If approved, your PTIN will be provided to you electronically.
  2. Study for the Special Enrollment Examination (SEE)
    考试有三个部分:第一部分:个人，第二部分:企业，第三部分:代表, Practices, 所有有关考试的信息都可以通过黄金城电子娱乐网址国税局的网站公开获取. However, there is no set route of study on the website, 筛选所有的信息并决定哪些与考试相关是非常困难的. 相反，你可以考虑参加EA复习课程，帮助你更快、更有效地备考. Surgent EA Review features A.S.A.P. Technology, 一种专有的自适应学习解决方案，通过一种算法，帮助学生更有效地学习，根据个人知识和学习进度量身定制学习.
  3. Register for the SEE
    一旦你掌握了一些知识，就是时候报名参加考试的一个或多个部分了. You can take them in any order you choose. You can register for the SEE via Prometric’s Special Enrollment Examination webpage; be sure to schedule early as slots can sometimes fill up. It’s also a good idea to review the Candidate Information Bulletin.
  4. Take the SEE
    All three parts of the SEE must be passed within a two-year window. Each exam lasts 3.5 hours and contains 100 multiple choice questions. A minimum score of 105 is required to pass. 你需要在所有三个部分的考试中取得及格分数才能成为一名注册代理人.
  5. Apply for Enrollment
    Once you’ve passed all three parts of the Enrolled Agent Exam, 你可以通过填写表格23向国税局申请注册. The cost to apply is $30.
  6. Pass a Suitability Check
    Candidates who apply for enrollment must pass a suitability check, including a tax compliance check and background check.
  7. Start Your New Career
    从大型会计师事务所到小型会计公司，各种各样的组织都可以找到注册代理的工作. Enrolled agents can also start their own tax business. 随着注册代理人的身份，报税人的机会变得更加多样化, 候选人会发现，有了认证，职业之门就打开了.

FAQs

  1. 如果我不参加年度申报季计划，我还能在国税局代表客户吗?
    As a PTIN holder, 在12月31日之前，你将继续在国税局有限的办事处对你准备和签署的客户拥有有限的代理权, 2015. However, since 2016 only AFSP 对于那些在12月31日之后准备并签署了申报表的客户，获得完成记录的参与者将拥有在国税局面前有限的代理权, 2015. 没有AFSP -完成记录或没有其他专业证书的PTIN持有人将无法代表客户在国税局处理12月31日之后准备和签署的任何申报表, 2015. Attorneys, CPAs, 代理律师将继续拥有无限的代理权，可以在黄金城电子娱乐网址国税局的任何办事处代表客户.From the IRS website: http://www.irs.gov/tax-professionals/frequently-asked-questions-annual-filing-season-program一旦你收集了所有的信息，你就可以在国税局网站上创建一个账户. Then you can apply for your PTIN. If
    approved, your PTIN will be provided to you electronically.
  2. Should I Sit for the Enrolled Agent Exam if I’m already a CPA?
    It’s definitely recommended! Many CPAs have chosen to obtain sit for the Enrolled Agent Exam 并获得证书，因为它提供了与注册会计师相同的国税局代表权. But, unlike the CPA, an EA is recognized in all 50 states. 这消除了每次搬家时向每个州会计委员会申请的问题. 它还允许您有效地为处于任何状态的客户端提供服务. 这对即将退休的会计师来说是一个很大的好处，他们想要灵活的旅行.注册代理人不能像注册会计师那样对财务报表提供意见, so if your practice is both assurance and tax, 在你从事担保工作的任何州，你都需要注册会计师执照. However, 如果你的业务重点是税务，而你希望能够拥有来自黄金城电子娱乐网址任何地方的税务客户, EA选项是一个非常有效的选择，也非常经济.