Enrolled Agent (EA)

About this exam family

An Enrolled Agent needs to reach defensible tax answers and represent taxpayers through IRS procedures. That work starts by identifying the taxpayer, the tax year, and the character of each transaction. A payment can be income, a loan, a return of capital, or a gift; the label on an information return does not settle the question. Business problems add entity rules, accounting methods, basis, and limits on losses. Representation problems require you to match authority and evidence to the notice or collection action at hand. This guide develops those decisions across all three Special Enrollment Examination parts. Its examples use stated assumptions where an annual amount would otherwise be needed, so the calculation and its meaning stay clear.