IRS Test Requirements for Becoming a Paid Tax Professional
Certified Public Accountants and Attorneys may prepare federal individual income tax returns and represent clients before the IRS without passing an IRS test. (But they must obtain a Preparer Tax Identification Number and renew it annually.)
Other individuals who want to prepare federal individual income tax returns (Form 1040 series) for compensation and/or represent clients before the IRS must pass one of two IRS tests and become either an Enrolled Agent or Registered Tax Return Preparer:
|
Representation Rights |
Test |
Test Topics |
Number of Questions |
Length of Test |
Fees |
|
| Enrolled Agents | Unlimited* | Special Enrollment Exam |
- Individual Taxation
|
3 parts, 100 questions for each part | 3 parts: 3.5 hours per part | $105 for each part |
| Registered Tax Return Preparers |
Limited to representation before certain IRS officers and employees and only in connection with returns they signed
|
Registered Tax Return Preparer Competency Test | - Form 1040 series - Ethics |
120 questions | 1 test: 2.5 hours | $116 |
*Former IRS employees who become Enrolled Agents without taking the Special Enrollment Examination may be granted limited or unlimited representation rights.
Learn about becoming an Enrolled Actuary or Enrolled Retirement Plan Agent.
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