Published by
www.prometric.com/irs
Copyright © 2010 Prometric Inc., a Delaware corporation. All Rights Reserved.
REVISED 20100120
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Enrolled Agent
Special Enrollment Examination
Licensing Information Bulletin
For Examination period May 1, 2009 to February 28, 2010
Register online at www.prometric.com/irs
Contents
Introduction 1
A message from the IRS.............................. 1
At a glance ................................................ 1
Registering and scheduling your
examination appointment 2
Test dates ................................................. 2
Registration process.................................... 2
1. Online—a one-step process................... 2
2. By fax to 800.347.9242........................ 2
3. By mail .............................................. 2
Scheduling your examination ....................... 3
Examination locations.................................. 3
Testing fees ............................................... 3
Rescheduling your appointment.................... 3
If absent or late for your appointment........ 4
Emergency closings................................. 4
Special test considerations........................... 4
Preparing for your exam 4
Study materials .......................................... 4
Examination topics overview ........................ 4
Taking your examination 5
Testing center procedures............................ 5
Testing regulations...................................... 6
Question types ........................................... 7
Your examination results.............................. 7
Rescheduling failed examination parts ........... 8
Carryover policy.......................................... 8
Feedback ................................................... 9
Applying for enrollment 9
Exam content outlines 10
Part 1 – Individuals ................................... 10
Part 2 - Businesses ................................... 11
Part 3 - Representation, Practices and
Procedures ........................................... 12
Application form and instructions 14
Form 2587 - Application for Special Enrollment
Examination ......................................... 15
Instructions for Form 2587......................... 16
1
Introduction
An enrolled agent is a person who has demonstrated competence in tax matters,
allowing that individual to represent taxpayers before the Internal Revenue Service.
A person wishing to become an enrolled agent must pass a three-part Special
Enrollment Examination (SEE) as well as a background check. Prometric has been
selected to develop and administer the SEE. The information contained in this
bulletin will help explain the steps needed to take the SEE and to become an
enrolled agent. We wish you well in preparing for your examination.
Follow these steps if you are interested in becoming an enrolled agent.
To become an enrolled agent
1 Review this bulletin thoroughly to understand examination registration.
2 Contact Prometric to register for your examination, and to schedule an
appointment and pay to take the examination. (See Page 2.)
The quickest way to register is online at www.prometric.com/irs.
Fax and mail options are also available.
3 Prepare for your examination. (See Page 4.)
The examination topics listed in this bulletin on Page 10 are the basis for the
examination.
4 Bring the required identification to the test center and take the scheduled
examination. (See Page 5.)
You will receive your results immediately after the examination.
5 Upon successfully passing all three parts of the examination, complete the IRS
Application For Enrollment to Practice Before the Internal Revenue Service
(Form 23) available online at www.irs.gov.
As part of the processing of your application, the Internal Revenue Service will
conduct a background check that will include a review of any tax compliance
issues that you may have.
To get answers not provided in this bulletin
Direct all questions and requests for information about registering and scheduling
exams to:
Prometric
Web site: www.prometric.com/irs
Registration Fax: 800.347.9242
Scheduling: 800.306.3926
Or send mail to:
Prometric
Attn: IRS Special Enrollment Examination
1260 Energy Lane
St. Paul, MN 55108
A message
from the IRS
At a glance ¬¬
¬¬
R E G I S T E R I N G A N D S C H E D U L I N G Y O U R E X A M I N A T I O N A P P O I N T M E N T
2
Direct questions about applying for enrollment to:
Internal Revenue Service
Office of Professional Responsibility
Phone: 313.234.1280
Fax: 313.234.1293
E-mail: EPP@irs.gov
Answers to many questions can be found at www.irs.gov. Click on “tax
professionals” and then click on “enrolled agents.”
Registering and scheduling your
examination appointment
The Internal Revenue Service has contracted with Prometric to conduct its
examination program. Prometric provides computerized testing at test centers
throughout the world. The IRS and Prometric are working together closely to ensure
that examinations meet federal requirements as well as professional examination
development standards.
The examination will be offered during the following time periods:
• May 1, 2009 to February 28, 2010.
• May 1, 2010 to February 28, 2011.
To register for an examination, you must complete Form 2587 by using one of the
three following options:
1. Online—a one-step process
Completing Form 2587 online is considered an “express registration.” This is the
only way to register and schedule an examination in the same day.
To register and schedule an examination online, follow these steps:
• Access www.prometric.com/irs and click Register for your test.
• If it’s your first time, click Create Account to set up your user ID and password.
• Complete the registration process by clicking on Scheduling.
2. By fax to 800.347.9242
• Fax your completed Form 2587 to Prometric at 800.347.9242.
• Wait one full calendar day before scheduling an examination appointment.
3. By mail
• Mail your completed Form 2587 to:
Prometric
Attn: IRS Special Enrollment Examination
1260 Energy Lane
St. Paul, MN 55108
• Wait six to 10 calendar days for delivery and processing before scheduling an
examination appointment.
Test dates
Registration
process
S C H E D U L I N G Y O U R E X A M I N A T I O N
3
Note For security and tracking purposes, candidates who wish to register for the
examination must first have a Preparer Tax Identification Number (PTIN).
A detailed description on obtaining a PTIN number can be found online at
www.prometric.com/irs.
Candidates may take each part of the examination at their convenience.
Consequently, parts do not have to be taken on the same day, or on consecutive
days.
Candidates may take examination parts:
• Up to four times each during May 1, 2009 to February 28, 2010.
• Up to four times each during May 1, 2010 to February 28, 2011.
Once your registration has been processed, you can schedule an examination
appointment at any time online at www.prometric.com/irs or by calling
800.306.3926 between 8 a.m. and 8 p.m. (Eastern time), Monday through Friday.
You will be provided a number confirming your appointment. Record and keep this
confirmation number for your records—you will need it to reschedule, cancel or
change your appointment in any way.
Note You must schedule your exam within one year from the date your
registration form has been processed by Prometric. Testing is not available in the
months of March and April.
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.
A complete list of these testing centers, addresses and driving directions is located
at www.prometric.com/irs. In the box titled Do More, click on “Continue” and
select your preferred test location. Most locations are open on Saturdays and some
locations are open on Sundays and evenings.
The testing fee is $101 for each part of the examination. This fee is paid at the time
you schedule your examination. Accepted forms of payment include: MasterCard,
Visa, American Express, Discover, Diner’s Club cards bearing the MasterCard symbol
and JCB. Electronic checks are also accepted when scheduling by phone. Money
orders, paper checks and cash are not accepted.
Examination testing fees are not refundable or transferable.
If you need to reschedule an examination for another date, time or location, you
must contact Prometric.
Rescheduling fees will apply as follows:
• No fee if you reschedule at least 30 calendar days prior to your appointment
date.
• $35 fee if you reschedule five to 29 calendar days before your appointment
date.
• Another $101 full examination fee if you reschedule less than five calendar
days before your appointment date.
99
Scheduling
your
examination
99
Examination
locations
Testing fees
Rescheduling
your
appointment
P R E P A R I N G F O R Y O U R E X A M
4
Note Rescheduling an exam must be done online at www.prometric.com/irs or
by calling 800.306.3926. You cannot reschedule an examination by fax, e-mail or
voicemail.
If absent or late for your appointment
If you miss your appointment or arrive late and are not allowed to test, your entire
examination fee will be forfeited and you must pay $101 to schedule a new
appointment.
Emergency closings
Severe weather or an emergency could require canceling scheduled examinations.
If this occurs, Prometric will attempt to contact you by phone or e-mail; however,
you may check for testing site closures at www.prometric.com/sitestatus. If the site
is closed, your examination will be rescheduled without a rescheduling fee.
If a testing center is open for testing and you choose not to appear for your
appointment, your fee will be forfeited. You must then reschedule your examination
and pay another full examination fee.
ADA accommodation. If you require testing accommodations under the Americans
with Disabilities Act (ADA), please call Prometric at 888.226.9406 to obtain an
accommodation request form.
ESL note. If English is your second language, please note that a language barrier is
not considered a disability.
Preparing for your exam
In studying for the examination, you may wish to refer to the Internal Revenue
Code, Circular 230, IRS publications, as well as IRS tax forms and accompanying
instructions. Circular 230, IRS publications, as well as tax forms and accompanying
instructions can be found online at www.irs.gov, clicking on Tax Professionals
and then Enrolled Agents. This material may also be ordered from the IRS as a
CD-ROM. You may order the Federal Tax Products CD-ROM (Publication 1796) by
calling 877.233.6767. The CD cost is $25. There is an additional $5 handling fee if
ordered by phone. To avoid the handling fee, the CD can be ordered via the Web at
www.ntis.gov.
Important From May 1, 2009 - February 28, 2010, all references on the
examination are to the Internal Revenue Code, as amended through December 31,
2008. Also, unless otherwise stated, all questions relate to the calendar year 2008.
The examination contains three parts. The length of each part is 3.5 hours (not
including the pre-examination tutorial and post-examination survey). The parts of
the examination are:
• SEE1 Part 1 – Individuals
• SEE2 Part 2 - Businesses
• SEE3 Part 3 - Representation, Practices and Procedures
Detailed content outlines for each exam part appear in this bulletin beginning on
Page 10.
99
Special test
considerations
Study materials
99
Examination
topics
overview
T E S T I N G C E N T E R P R O C E D U R E S
5
Prometric conducted a survey of enrolled agents to determine the tasks that they
perform and the knowledge needed to perform those tasks. Based on the survey, a
test blueprint was developed as well as test questions. As a result of the findings of
the survey, there may be some changes from prior examinations in terms of
emphasis or de-emphasis of certain areas tested.
Note You can view copies of prior Special Enrollment Examination questions and
answers by going www.irs.gov, click on Tax Professionals, Enrolled Agents,
and then click on Special Enrollment Examination.
Taking your examination
Your examination will be given by computer at a Prometric testing center. You do
not need any computer experience or typing skill to take your examination. Before
you start the examination, you will receive a personalized introduction to the testing
system. You can also take a pre-examination tutorial if you wish.
You should arrive at the testing center at least 30 minutes before your scheduled
examination appointment. When you arrive, you will be required to sign a signature
log and have your photo taken electronically. You will also be asked to place a finger
on a scanner that will generate a temporary digital representation of your
fingerprint.
The date and time you enter and exit the exam room will be recorded and the
signature log will be verified against your electronic photo and the digital fingerprint.
The fingerprint template is permanently erased within 48 hours after your test is
completed.
Identification required. You must present a valid, nonexpired form of identification
before you can test. That identification document must:
• Be government-issued (e.g., driver’s license, passport, state-issued identification
card or military identification card)
• Contain both a current photo and your signature (if it does not, you must present
two identification cards: one with your photo and one with your signature)
• Have a name that exactly matches the name used to register for the examination
(including designations such as “Jr.” and “III”)
Important Failure to provide appropriate identification at the time of the
examination is considered a missed appointment. As a result, you forfeit your fees.
If you cannot provide the identification listed above, contact Prometric before
scheduling your appointment to arrange an alternative way to meet this
requirement.
99
Testing center
procedures
99
T A K I N G Y O U R E X A M I N A T I O N
6
To ensure that all candidates are tested under equally favorable conditions, the
following regulations and procedures will be observed at each testing center. Failure
to follow any of these security procedures may result in the disqualification of your
examination and forfeiture of testing fees. Prometric reserves the right to audiotape
and videotape any examination session.
• No reference materials, papers or study materials are allowed at the test center.
If you are found with these or any other aids, you will not be allowed to continue
the examination and your answers will not be scored. Candidates will not be able
to leave the testing room with a copy of any notes taken during the exam.
Some examination questions may contain excerpts from the Internal Revenue
Code or Income Tax Regulations.
• Candidates will be able to use an onscreen calculator during the exam. Prometric
will furnish each candidate with a handheld calculator that is silent, solar or
battery-operated and nonprogrammable (without paper tape-printing capabilities
or alphabetic keypads). Candidates are not allowed to bring their own
calculators.
Prometric is not responsible for items left in the reception area of the testing center.
While lockers are provided, it is recommended that personal items not be brought
into the testing center. Note the following:
• Electronic equipment—cameras, tape recorders, cell phones, PDAs, pagers, etc.—is
not permitted in the testing room and must be powered off while stored in a locker.
• Pocket items—keys, wallet, etc.—must remain in your pocket or be stored in a
locker during testing.
• Other personal items—digital watches, outerwear that is not being worn while
testing (sweater, jacket, etc.), briefcases, purses, etc.—are not permitted in the
testing room.
• Food and drink, including water, are not allowed in the testing room.
• If you leave the testing room while an examination is in progress, you must sign
out/in on the roster and you will lose examination time.
• You are not allowed to use any electronic devices or phones during breaks.
• No guests, visitors or family members are allowed at the testing center.
• Candidates who engage in any kind of misconduct or disruptive or offensive
behavior may be dismissed from the examination. Examples are: giving or
receiving help, taking part in an act of impersonation, removing test materials or
notes from the testing room, using rude or offensive language and behavior that
delays or interrupts testing.
• Weapons are not allowed at the testing center.
If questions arise. Test center administrators are not allowed to answer any
questions pertaining to the examination content. If you do not understand a
question on the examination, you should answer the question to the best of your
ability.
Testing
regulations
References
Calculators
Personal items
Breaks
Visitors
Misconduct or
disruptive behavior
Weapons
Q U E S T I O N T Y P E S
7
The questions in your licensing examination are multiple choice. Each provides four
options from which you choose your answer.
Question formats. Three different multiple-choice formats are used. Each format is
shown in the following examples.
Which of the following entities are required to file Form 709, United States Gift Tax
Return?
A. An individual
B. An estate or trust
C. A corporation
D. All of the above
Supplemental wages are compensation paid in addition to an employee’s regular
wages. They do not include payments for:
A. Accumulated sick leave
B. Nondeductible moving expenses
C. Vacation pay
D. Travel reimbursements paid at the Federal Government per diem rate
There are five tests which must be met for you to claim an exemption for a
dependent. Which of the following is not a requirement?
A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test
Experimental questions. Your examination may include some experimental
questions that will not be scored. If present, they are distributed throughout the
examination and will not be identified as such. These are used to gather statistical
information on the questions before they are added to the examination as scored
items. These experimental questions will not be counted for or against you in your
final examination score.
Scores will be shown on screen at the end of your examination and you will receive
a printed score report. Examination scores are confidential and will be revealed only
to you and the IRS.
Scaled scores are determined by calculating the number of questions answered
correctly from the total number of questions in the examination and converting to a
scale that ranges from 40 to 130. The IRS has set the scaled passing score at 105,
which corresponds to a minimum level of knowledge deemed acceptable by those
persons who will be practicing before the IRS.
Fail. If you fail, your score report will show a scaled score between 40 and 104.
You will also receive diagnostic information to assist you with future examination
preparation. Diagnostic information will show an indicator of 1, 2, or 3 meaning:
1 Considerably below the minimally acceptable score. It is important for you to
approach how y