The IRS Special Enrollment Examination (EA Exam) is considered moderately difficult, with pass rates typically ranging between 60% and 80%, making it generally more accessible than the CPA exam. It requires significant preparation, as it covers complex, detailed tax law across three parts: individuals (Part 1), businesses (Part 2), and representation/procedures (Part 3).
A panel of subject matter experts composed of Enrolled Agents and IRS representatives established a passing score for a candidate who meets the minimum qualifications to be an Enrolled Agent. The scaled passing score is 105.
Enrolled Agent Exam Part 2: Businesses
Part 2 of the Enrolled Agent Exam is the hardest. It covers many business tax topics. This part tests your knowledge of small business tax issues and complex corporate tax rules.
How hard is it to become an IRS-enrolled agent? Becoming an EA is generally considered quite challenging. You must command comprehensive knowledge of the technical tax laws codified in the Internal Revenue Code to become an IRS-certified EA.
The IRS 7-year rule primarily applies to keeping records for claiming a deduction for bad debts or losses from worthless securities, allowing a longer period to file for a credit or refund, but it's not a universal audit limit; it's often a recommended safe buffer for general record-keeping, with the standard IRS audit period usually being 3 years, extending to 6 years for substantial income omission (over 25%) or foreign income issues, and indefinitely for fraud.
While ZipRecruiter is seeing annual salaries as high as $130,000 and as low as $20,000, the majority of Irs Agent salaries currently range between $37,500 (25th percentile) to $70,500 (75th percentile) with top earners (90th percentile) making $100,000 annually across the United States.
At Intuit Academy, we offer a free pathway for people interested in a career as a financial services professional to learn about federal tax returns and become eligible to apply to an entry-level Tax Specialist role. This pathway requires no prior professional experience in tax preparation.
While candidates have up to three years to pass all parts of the EA Exam, you likely won't need all that time. Many candidates pass within one year; however, with proper preparation, the certification process could take as little as a few months.
You are not allowed to access notes, books, reference materials, or electronic devices - including Smart glasses such as Meta AI glasses - at any time during the test or during breaks.
Is becoming an EA worth it? If you're a tax preparer looking for career growth, increased earnings and a broader service portfolio, earning an EA credential is one of the best steps you can take.
You can take the EA one of two ways: you can complete it at a local test center or you can take it online from the comfort of your own home. Regardless of where you take the test, you will start by creating an account at www.mba.com and registering for the EA, selecting your testing location of choice.
The IRS $600 rule refers to a change in reporting requirements for third-party payment apps (like Venmo, PayPal) for taxable income from goods and services, where platforms must send a Form 1099-K if you receive over $600 in a year, intended to capture gig economy/side hustle income, though delays and phased implementation have adjusted the timeline, with current rules for 2024 using a higher threshold ($5,000) before fully phasing to $600 for future years, but remember all taxable income, regardless of form, must always be reported.
The IRS has lost about 25% of its workforce so far this year, largely through voluntary incentives, including early retirements and the deferred resignation program.
Yes, the IRS generally has a 10-year statute of limitations (Collection Statute Expiration Date or CSED) from the tax assessment date to collect unpaid taxes, meaning the debt usually goes away then; however, this clock can be paused or extended by certain events like filing for bankruptcy, entering installment agreements, or living abroad, and there's no time limit for fraud, says the IRS and tax professionals https://www.irs.gov/newsroom/taxpayer-bill-of-rights-6,.
Not reporting all of your income is an easy-to-avoid red flag that can lead to an audit. Taking excessive business tax deductions and mixing business and personal expenses can lead to an audit. The IRS mostly audits tax returns of those earning more than $200,000 and corporations with more than $10 million in assets.
At What Age Can You Stop Filing Taxes? Taxes aren't determined by age, so you will never age out of paying taxes. People who are 65 or older at the end of 2025 have to file a return for that tax year (which is due in 2026) if their gross income is $16,550 or higher.