ENROLLED AGENTS: EXAM STRUCTURE

The Enrolled Agent (EA) exam is a comprehensive test of knowledge of federal tax laws and regulations administered by the Internal Revenue Service (IRS). Becoming an Enrolled Agent is a great way to demonstrate expertise in tax law and representation before the IRS. Here is a detailed breakdown of the EA exam structure.?

The EA exam consists of three parts: Individuals, Businesses, and Representation, Practice, and Procedures. Each part has 100 multiple-choice questions, and candidates have 3.5 hours to complete each part. The exam is computer-based and is administered at Prometric testing centers across the United States.?

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Part 1: Individuals:?

The first part of the EA exam covers 5 sections:?

• Preliminary Work and Taxpayer Data (15%)?
• Specialized Returns for Individuals (15%)?
• Taxation and Advice (20%)?
• Deduction and Credits (25%)?
• Income and Assets (25%)?

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Part: 2 – Business:?

The second part includes 3 topics:?

• Specialized Returns and Taxpayers (15%)?
• Business Financial Information (40%)?
• Businesses (45%)?

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Part: 3 – Representation:?

The third part is broken down into 4 sections:?

• Completion of the Filing Process (17%)?
• Specific Types of Registration (25%)?
• Representation before the IRS (25%)?
• Practices and Procedures (33%)?

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Exam content and format:?

The EA exam consists of multiple-choice questions that are designed to test the candidate's knowledge of federal tax laws and regulations. Each question has four possible answers, and the candidate must choose the best answer. The exam is computer-based, and candidates receive their scores immediately after completing each part of the exam.?

These questions are categorized into three different types:?

• Incomplete Sentence?
• Direct Question?
• All of the Following Except?

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Exam scoring and passing requirements:?

The IRS sets the scaled passing score at 105, which corresponds to the minimum level of knowledge deemed acceptable by professionals practising before the IRS. Exam scores are confidential, and they are only revealed to the candidate. Candidates may take each part of the exam separately and in any order. They have two years from the date of the first passing part to complete all three parts of the exam.?

In conclusion, the Enrolled Agent exam is a comprehensive test of knowledge of federal tax laws and regulations. Becoming an Enrolled Agent is a great way to demonstrate expertise in tax law and representation before the IRS. Candidates must pass all three parts of the exam to become an Enrolled Agent, and they have two years from the date of the first passing part to complete all three parts.?

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To know more about the Enrolled Agent course and exams read our informative blog:?Step by Step Process of Enrolled Agent (EA) Course 2022-2023?

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Or watch our video:?https://youtu.be/qGA-o7zdcW4?

Simandhar Education?provides end-to-end support to all its students starting from registration, exam preparation, placement, and even conversion.??

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