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EA

Enrolled Agent - EA

Master tax representation with the Enrolled Agent license

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Enrolled Agent - EA

All about EA

The Enrolled Agent (EA) is the highest credential recognized by the US Internal Revenue Service (IRS). EAs are tax specialists who can advise, prepare, and handle all tax matters for individuals, corporations, partnerships, estates, and trusts.

Syllabus
  • Part 1- Individuals
  • Part 2- Business
  • Part 3- Representations, Practices, & Procedures
Eligibility
  • +2 qualification (any stream)
  • 18 years or above
Exam Pattern
  • 100 Multiple Choice Questions (MCQs)
  • Duration: 3.5 hours
  • Exam window- May 1 – Feb 28
EA —Enrolled Agent

EA USA Syllabus

The Enrolled Agent (EA) USA syllabus is a comprehensive curriculum designed to provide students with a thorough understanding of U.S. tax laws, IRS procedures, and ethical practices. In a few months, candidates will be prepared to become federally authorized tax practitioners recognized throughout the United States.

Part 1 – Individuals

Covers gathering and reviewing client information and verifying filing status, dependents, and income sources to ensure accurate tax preparation.

Focuses on recognizing various income types like wages, interest, dividends, rental  income, and capital gains, and handling asset transactions like property sales or  investments. 

Explains allowable deductions and tax credits available to individuals, helping reduce  taxable income and maximize refunds legally. 

Applying IRS rules to determine total tax owed, including tax rates, penalties, additional taxes, and final tax calculation.

Teaches how to prepare accurate individual tax returns, guide taxpayers on deductions,  credits, and planning, and represent them before the IRS. 

Deals with unique individual situations such as nonresident returns, deceased  taxpayers, and amended returns 

Part 2- Businesses

Explains types of business structures and their tax implications. Like sole  proprietorships, partnerships, corporations, and LLCs 

Covers how businesses report income, expenses, assets, and liabilities, and teaches  students to analyze and interpret financial data for tax purposes. 

Focuses on handling complex tax filings for specific types of taxpayers, including trusts,  estates, partnerships, and non-profit organizations, ensuring accurate compliance with  IRS rules.

Part 3- Representation, Practices & Procedures

Covers the structure of the IRS, audit selection, collection processes, and taxpayer  rights throughout the examination process.

Teaches how to represent clients effectively before the IRS in audits, appeals, and  collection matters.

Handling specialized IRS issues such as liens, levies, offers in compromise, penalty abatement, and dispute resolution.

Covers e-filing, payment options, refund processing, and ensuring accurate, timely  return submissions. 

Virtual Chanakya, where dreams become achievements

  • IRS Aligned Curriculum
  • Fast-Track Program
  • Global Career Guidance
  • Unlimited Access to Recording
  • 24/7 Mentor Support
  • 12+ Year Experienced Mentors
  • Advanced Training Program (ATP)
  • Highest Number of Class Hours
  • 3-Week Intense Foundation
  • Coaching Fee Refund if Failed

Alumni Testimonial

Explore The World Of Opportunities With Top Salary & High Standards

Tax Consultant
Corporate Tax Analyst
Finance & Accounts Executive
Accounting Process Specialist (BPO/KPO)
IRS-Authorised Tax Representative
Tax Manager
Tax Preparer
Entrepreneur / Independant Practitioner
International Tax Advisor
Audit Assistant / Associate
Tax Research Analyst
Tax Faculty / Trainer

Frequently Asked Questions

Explore our FAQs to find quick and clear answers about EA courses, enrollment, study materials, and more. If you need further assistance, feel free to reach out!

The Enrolled Agent (EA) is a prestigious US government credential granted by the IRS. It authorizes professionals to represent taxpayers in all cases before the Internal Revenue Service

Anyone who has completed plus two (in any stream) can enroll. To become certified,  candidates must be at least 18 years old and have a valid passport for identification.

The EA course can usually be completed in 9 months, depending on your preparation  pace and exam schedule.

Fresh EAs can earn ₹4.5 to ₹8 LPA, while experienced professionals and those working  with US clients can earn ₹10-20 LPA or more, depending on role and location.

Global demand for EAs is high. You can work as a Tax Consultant, International Tax  Advisor, IRS Representative, or for top accounting firms and KPOs that handle US  taxation.

At Virtual Chanakya, we see your goal not as just passing an exam but launching a  rewarding career. You learn from seasoned mentors who bring over 13 years of real world experience into every class. With our 100% placement support, we walk with you,  guiding your first steps as a certified professional.

Prometric administers the Special Enrolment Examination (SEE) on behalf of the IRS. It  is conducted in three parts.

Part 1 deals with individual taxation. 
Part 2 deals with business taxation. 
Part 3 deals with Representations, Practices, and Procedures. 
Each part consists of 100 multiple-choice questions (MCQs) that must be completed in  3.5 hours. Candidates may take the exam in any order that best suits their preparation.  Once one part is completed, the candidate has three years to complete the remaining  two parts. 
 

No. You can take each part separately in any order.

Each part is scored on a scale of 40–130, and a score of 105 or higher is required to  pass.

EAs must complete 72 hours of continuing education every three years (at least 16  hours per year) and adhere to the IRS's strict ethical standards.

Yes! Many candidates study part-time and pass the exam in under a year.

No, the exam is focused on tax law and IRS procedures, not accounting or auditing.

Yes. You can retake any part up to four times during the testing window (May 1–February  28).

Yes. You can reschedule your exam within 5-30 days of its scheduled date for a small  fee.