EA US COURSES

Enrolled Agent (EA US)

The Enrolled Agent qualification is regulated by the Internal Revenue Service (IRS), USA, representing the highest credential awarded by the IRS.

EAs are authorized to represent taxpayers before the IRS, specializing in US Individual and Business Taxation, Tax Planning, and Compliance.

US Tax Expertise

IRS Authorization

Short Duration (3 Exams)

Global Opportunities

1. Introduction

A premier qualification for tax professionals seeking unrestricted representation rights before the IRS.

EA: Enrolled Agent is a federally-authorized tax practitioner who has technical expertise in the field of US Taxation and is empowered by the U.S. Department of the Treasury.

2. Why Choose EA?

Direct IRS Authorization
Authority to represent clients

High Demand
US tax outsourcing roles

Fast Certification
Complete in 3–8 months

High ROI
Roles in BIG 4 & MNCs

3. Syllabus Structure

Part 1: Individuals

Filing status & dependents
Gross Income & adjustments
Deductions & credits
Capital gains & retirement
AMT & tax calculations

Part 2: Businesses

Schedule C & depreciation
Partnerships & Corporations
Payroll & employment taxes
Business deductions
Accounting methods

Part 3: Representation

IRS audits & appeals
Taxpayer rights
Penalties & compliance
Ethics & responsibilities
Professional procedures

4. Exam Pattern & Windows

Format: Computer-Based Test (Objective)

Windows: Jan–Mar and May–Nov

Location: Global Prometric centers

5. Passing Criteria

105 / 150 Points per part

Scaled score requirement for certification.

6. Other Regulations & Practice

PTIN (Preparer Tax Identification Number) is mandatory
CPE: 72 hours every 3 years (min 16 hours/year)
Includes mandatory Ethics CPE (2 hours/year)
Authority to practice globally from anywhere

7. Fee Structure (Approximate)

Fee Details	Amount (Approx.)
Exam fee (per part)	USD 256 / part
PTIN (Annual)	USD 30 – 35 / year
EA Enrolment Fee	USD 67
Renewal Fee (Every 3 years)	USD 67

Note: Fees are paid to Prometric/IRS and subject to updates.

8. Career Opportunities

High-paying roles in US tax firms, Big 4, MNCs, and KPOs.

US Tax Consultant

IRS Representation

Tax Return Preparer

US Tax Analyst

Tax Manager

Compliance Specialist