US EA: pattern, syllabus and eligibility
The US federal tax credential, popular with Indian professionals in US tax outsourcing.
An Enrolled Agent is a tax practitioner authorised by the US Internal Revenue Service (IRS) to represent taxpayers. Candidates qualify by passing the three-part Special Enrollment Examination (SEE) and a tax compliance check. No degree is required, and the exam is offered at Prometric centres in India.
US EA mock tests & question bank
Coming soon
We're building US EA practice on PrepClever. Until it launches, this page has the pattern, syllabus and eligibility.
Eligibility Criteria
schoolEducation
No educational qualification is required. Candidates need a US Preparer Tax Identification Number (PTIN).
cakeAge Limit
No age limit.
flagNationality
Open worldwide, including Indian candidates at Prometric centres in India.
Exam Pattern
Each of the three parts has 100 multiple-choice questions (85 scored, 15 experimental) in 3.5 hours. Scores are scaled from 40 to 130 and 105 is the pass mark. Parts can be taken in any order, and all three must be passed within 3 years of passing the first.
Part 1: Individuals
Computer-based MCQ210 min| Section | Questions | Marks |
|---|---|---|
| Individual taxation | 100 | 85 |
Part 2: Businesses
Computer-based MCQ210 min| Section | Questions | Marks |
|---|---|---|
| Business taxation | 100 | 85 |
Part 3: Representation, Practices and Procedures
Computer-based MCQ210 min| Section | Questions | Marks |
|---|---|---|
| Practice before the IRS | 100 | 85 |
Key Topics & Syllabus
Part 1: Individuals
- check_circleFiling status, income and deductions
- check_circleCredits and taxes
- check_circleRetirement income and gift/estate basics
Part 2: Businesses
- check_circleBusiness entities and income
- check_circlePartnerships and corporations
- check_circleTrusts, estates and exempt organisations
Part 3: Representation
- check_circleCircular 230 and practitioner duties
- check_circleRepresentation before the IRS
- check_circleExaminations, collections and appeals
Career Roles & Salary
US Tax Associate / Analyst
₹4-8 LPA early career
Prepares and reviews US individual and business returns in tax outsourcing firms.
US Tax Senior / Manager
₹10-25 LPA
Leads US tax engagements and represents clients before the IRS.
How to Prepare
Get a PTIN
Apply for a Preparer Tax Identification Number on the IRS website.
Book each part with Prometric
Schedule parts in any order during the testing window.
Pass all three parts
Score 105 or more on each, within 3 years of passing the first.
Apply for enrolment
File the enrolment application and clear the IRS tax compliance check.
Important Dates (Tentative)
| Event | Expected Date |
|---|---|
| Testing window | 1 May to the end of February each year |
| Blackout | March and April (exam updated for the new tax year) |
* Dates are indicative based on historical patterns. Check the official website for confirmed dates.
Prepare for US EA the smarter way
US EA practice is coming soon. Use the pattern and syllabus on this page to plan your study.
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US EA FAQ
Do I need a commerce degree for EA?
No. There is no educational requirement, only a PTIN and passing the three-part SEE.
Can I take the EA exam in India?
Yes. Prometric offers the SEE at centres in India.
What is the pass score?
105 on a scaled score of 40 to 130 for each part.
Does PrepClever have US EA mock tests?
Not yet. US EA practice is coming soon. Until then, this page covers the pattern, syllabus and eligibility.
Ready to crack US EA?
US EA practice is coming soon. Until then, this page covers the pattern, syllabus and eligibility.