Special Enrollment Examination
Encyclopedia
The Special Enrollment Examination (or SEE) is a test that individuals can take to become an Enrolled Agent
. This two day test on taxes is a three-part exam that includes :
All of the questions are weighted equally and the IRS grades the test on a bell curve so the number of students that pass is limited. Exam results can be seen right after completing the exam.
Each exam is weighted by section according to the following:
Part 1 - Individuals
Part 2 - Businesses
Part 3 - Representation, Practices and Procedures
All candidates who wish to schedule an exam need a Preparer Tax Identification Number (PTIN) - To obtain a PTIN, you will need to complete a W-7P by mail, fax or online at irs.gov. Examinations are administered by computer at Prometric testing centers. Currently, the Special Enrollment Examination is given at nearly 300 Prometric testing centers located across the United States and internationally. Test centers are located in most major metropolitan areas. Once you have your PTIN, you may register for your exam online at www.prometric.com/irs.
After passing all three parts of the exam, testakers may apply for enrollment to practice before the IRS. To apply, Form 23, Application for Enrollment to practice before the IRS as well as a check for $125 needs to be submitted.
Enrolled Agent
An Enrolled Agent is a tax professional recognized by the United States federal government to represent taxpayers in dealings with the Internal Revenue Service...
. This two day test on taxes is a three-part exam that includes :
- Part 1 - Individual
- Part 2 - Business
- Part 3 - Representation, Practice and Procedures
All of the questions are weighted equally and the IRS grades the test on a bell curve so the number of students that pass is limited. Exam results can be seen right after completing the exam.
Each exam is weighted by section according to the following:
Part 1 - Individuals
- 15% Section 1: Preliminary Work and Tax Payer Data
- 25% Section 2: Income and Assets
- 25% Section 3: Deductions and Credits
- 20% Section 4: Taxation and Advice
- 15% Section 5: Specialized Returns for Individuals
Part 2 - Businesses
- 45% Section 1: Businesses
- 40% Section 2: Business Financial Information
- 15% Section 3: Specialized Returns and Tax Payers
Part 3 - Representation, Practices and Procedures
- 33% Section 1: Practices and Procedures
- 25% Section 2: Representation before the IRS
- 25% Section 3: Specific Types of Representation
- 17% Section 4: Completion of the Filing Process
All candidates who wish to schedule an exam need a Preparer Tax Identification Number (PTIN) - To obtain a PTIN, you will need to complete a W-7P by mail, fax or online at irs.gov. Examinations are administered by computer at Prometric testing centers. Currently, the Special Enrollment Examination is given at nearly 300 Prometric testing centers located across the United States and internationally. Test centers are located in most major metropolitan areas. Once you have your PTIN, you may register for your exam online at www.prometric.com/irs.
After passing all three parts of the exam, testakers may apply for enrollment to practice before the IRS. To apply, Form 23, Application for Enrollment to practice before the IRS as well as a check for $125 needs to be submitted.