The Preparer Tax Identification Number (PTIN) serves as a distinctive identification mandated by the Internal Revenue Service (IRS) since 1999. It became a requirement in 2010 for all paid federal tax return preparers to register with the federal government and acquire a unique number. This identifier distinguishes tax professionals and enables compliance with federal regulations.

Schedule and Prepare for the Special Enrollment Examination (SEE)

To embark on the path toward becoming an Enrolled Agent, aspiring candidates must visit Prometric’s Special Enrollment Examination (SEE) webpage. There, they can schedule test appointments, access the SEE Candidate Information Bulletin, and utilize sample test questions and other test preparation resources. Within a three-year period, candidates must secure passing scores on all three parts of the SEE to progress further in the enrollment process.

Apply for Enrollment and Submission Process

Upon successfully passing the SEE, candidates move forward by applying for enrollment. This involves electronically submitting the enrollment fee using Pay.gov Form 23 or alternatively, by downloading Form 23, titled Application for Enrollment to Practice Before the Internal Revenue Service. Candidates can complete the form and dispatch it along with a check to the IRS through mail to proceed with their enrollment process.

Undergo Suitability Checks

As part of the enrollment procedure, applicants undergo a meticulous suitability check. This involves a thorough review of tax compliance to ensure all necessary tax returns are filed, without any outstanding tax liabilities. Additionally, a criminal background check is conducted to ascertain the candidate's suitability for practice as an Enrolled Agent before the Internal Revenue Service.