IRS Enrolled Agent Exam: Complete guide on eligibility, 3-part exam structure, passing score & preparation tips for Indian candidates. No degree required. This article is written by Rohit Arora, Senior Associate at LawSikho.

The IRS Enrolled Agent (EA) exam has quickly become one of the most attractive global certification pathways for Indian professionals aiming to build a career in U.S. taxation. 

What makes it stand out is its accessibility, meaning the IRS does not impose any educational prerequisites, degree requirements, or U.S. work experience to sit for the exam. 

Whether you’re a B.Com graduate exploring international options, a CA student looking for a parallel career path, or a working professional seeking dollar-earning roles, the EA credential offers a direct and achievable route into the U.S. tax system.

Unlike the CPA—known for its 150-credit-hour rule —the EA exam is uniform across the world and open to candidates from any academic background. 

That simplicity has made it particularly appealing in India, where thousands of professionals each year prepare for the three-part Special Enrollment Examination (SEE) from home, without relocating to the U.S. or navigating complex state boards.

What truly elevates the EA credential is the authority it carries: once certified, you receive unlimited practice rights before the IRS, allowing you to represent any individual or business on any U.S. federal tax matter. 

This privilege is otherwise reserved only for CPAs and attorneys. For Indian candidates, this translates into strong placement opportunities with U.S. accounting firms, Big 4 tax practices, global capability centres (GCCs), and specialized tax outsourcing firms — many of which actively hire EAs for roles ranging from compliance to advisory.

In this article, we will break down exactly who is eligible, how the exam is structured, and the most effective preparation strategies to help Indian candidates plan their EA journey with clarity and confidence. 

Eligibility criteria for the Enrolled Agent Exam

PTIN requirement and application process

Before scheduling any part of the enrolled agent exam, you must obtain a Preparer Tax Identification Number (PTIN) from the IRS. The PTIN is free and serves as your unique identifier for all tax preparation and representation activities. You can apply through the IRS website at irs.gov/ptin, where you’ll create an account and provide personal information.

The process typically takes 15-20 minutes, and your PTIN is issued immediately online. Even if you’re applying from India without a US Social Security Number, you can still obtain a PTIN using alternative identification methods through the supplementary form for foreign applicants. Keep your PTIN active through annual renewal, as an expired PTIN won’t validate during exam registration.

Educational requirements and open enrollment

The enrolled agent exam has zero educational requirements, making it uniquely accessible compared to virtually every other professional accounting designation. You don’t need a degree in accounting, finance, or any related field. You don’t need specific coursework in taxation or even a bachelor’s degree. This open enrollment policy recognizes that tax expertise comes from study and practice, not necessarily from formal degrees.

Commerce graduates—whether B.Com, M.Com, or BBA Finance—are perfectly positioned to pursue this credential. Your foundational knowledge of accounting principles provides a helpful starting point. 

CA dropouts represent another ideal candidate pool, as you’ve already demonstrated strong accounting fundamentals and the discipline to study complex material. The EA path requires less time investment than completing CA—typically 3-6 months of focused preparation—and leads to international opportunities.

Factors that can disqualify candidates

While the exam itself has minimal eligibility requirements, the IRS enrollment process includes a suitability check. Tax compliance is the first area examined—any overdue tax return that has not been filed or unpaid taxes without acceptable payment arrangements will disqualify you. Criminal background considerations also matter, particularly tax-related felonies or crimes involving dishonesty within the past ten years.

For most Indian candidates applying for the first time with no US tax history, the suitability check is straightforward and shouldn’t present issues. The background check takes 60-90 days to complete after you submit your enrollment application.

If you want the complete roadmap from India to becoming an EA, see this detailed guide: How to Become a US Enrolled Agent from India.

Understanding the three-part Enrolled Agent Exam structure

Part 1: Individual taxation

Part 1 focuses entirely on individual taxation, covering income from various sources, deductions and credits, and specialized items such as estate and gift tax. The exam contains 100 multiple-choice questions, with 85 scored and 15 experimental questions used by the IRS to test new content. You have 3.5 hours (210 minutes) of testing time, with a mandatory 15-minute break option after the first 50 questions.

The key domains include 

• Preliminary Work with Taxpayer Data (16%), 
• Income and Assets (20%), 
• Deductions and Credits (20%), 
• Taxation (17%), 
• Advising the Individual Taxpayer (13%), and 
• Specialized Returns (14%). 

Recent pass rates hover around 58%, partly because candidates underestimate the depth of knowledge required for complex areas like basis calculations, passive activity loss limitations, and alternative minimum tax.

Part 2: Business taxation

Part 2 shifts focus to business taxation and is often considered the most challenging part. 

This exam tests your understanding of partnerships, corporations, S corporations, and other business entities. The same 100-question format applies, with 85 scored questions + 15 unscored questions and 3.5 hours of testing time.

The domain breakdown includes 

• Business Entities and Considerations (33%), 
• Business Tax Preparation (46%), and 
• Specialized Returns and Taxpayers (21%). 

You will face questions about partnership basis calculations, S corporation distributions, corporate tax rates, and depreciation methods, including MACRS, Section 179 expensing, and bonus depreciation. 

Interestingly, Part 2 has a higher pass rate (around 71%) than Part 1, likely because candidates who reach Part 2 have already proven they can pass EA exams.

Part 3: Representation, Practices, and Procedures

Part 3 focuses on how enrolled agents practice before the IRS rather than on tax calculation. You’ll need to master Treasury Department Circular 230 and IRS procedures for audits, appeals, collections, and penalties. This part is less calculation-intensive and more conceptual, with pass rates historically between 70-86%.

The domains cover 

• Practices and Procedures (31%), 
• Representation before the IRS (29%), 
• Specific Areas of Representation (24%), and 
• Filing Process (16%). 

Topics include power of attorney procedures, taxpayer rights, collection alternatives like offers in compromise, and ethical standards for tax practitioners.

Passing score and scoring system

The EA exam uses a scaled scoring system with scores ranging from 40 to 130. 

The IRS has set the passing threshold at 105, determined through a scoring study by subject matter experts. This scaled system ensures consistent passing standards across different exam versions, even when question difficulty varies slightly between test administrations.

In practical terms, you typically need to answer 60-65% of the scored questions correctly to achieve 105. This means you can miss 30-35 questions and still pass, providing some breathing room for difficult topics. Your goal should be to exceed 105 comfortably—candidates scoring 115+ on practice tests usually pass even if the exam is harder than expected.

Enrolled Agent Exam testing windows and registration

Important dates and scheduling

The EA exam is offered from May 1 to the end of February of the following year. March and April constitute an annual blackout period reserved for exam updates incorporating the previous year’s tax law changes. You can schedule your examination at Prometric’s website or by calling their support line, with international testing available in Bangalore, Hyderabad, and New Delhi.

The fee is $267 per part, totalling $801 for all three parts. 

 Each part may be taken up to 4 times per testing window. If you need to reschedule, there’s no fee if done 30+ days in advance, a $35 fee for 5-29 days before, and a full re-payment required for changes within 5 days. Missing your appointment forfeits the entire fee with no refunds.

Preparation strategy and study timeline

Recommended study hours and approach

The recommended preparation time varies by part: 

• Part 1 requires 70-90 hours, 
• Part 2 requires 80-100 hours, and 
• Part 3 requires 60-80 hours. 

This suggests a total preparation time of 210-270 hours if you have minimal prior US tax knowledge. Working professionals studying 10 hours weekly can complete everything in approximately 6-9 months.

Invest in a quality review course from providers like Gleim, Surgent, Skillarbitrage Becker, or PassKey. These courses typically cost ₹35,000 to ₹50,000 but organise material logically, explain concepts clearly, and provide thousands of practice questions. Work through at least 1,000-1,500 practice questions per exam part and take 5-8 full-length practice exams before testing.

Common mistakes to avoid

Preparation and exam day errors

Many candidates underestimate the difficulty of Part 1 because individual taxation feels relatable. 

However, the exam tests complex areas like alternative minimum tax, foreign income reporting, and detailed basis calculations. Similarly, skipping a quality review course to save money often backfires—the $400-800 investment provides structure and practice that free IRS publications cannot match.

On exam day, name mismatches between your Prometric registration and ID will prevent testing, forfeiting your fee. 

Arrive at least 45-60 minutes early, as Prometric requires 30-minute pre-exam check-in. Never leave questions blank—there’s no penalty for wrong answers, so even random guesses have a 25% chance of being correct. Finally, don’t neglect time management during the exam. Aim for 1.5 minutes per question on your first pass, marking difficult ones for review rather than spending excessive time on single questions.

Conclusion

The enrolled agent credential offers Indian professionals a clear, achievable pathway to international tax careers. With open enrollment, no degree requirements, and exam fees totalling just $801, the ROI is exceptional—entry-level remote EA salaries of ₹4.5-8 lakhs can scale to ₹15-25+ lakhs for experienced practitioners. Start by obtaining your PTIN, invest in a quality review course, dedicate 6-9 months to systematic preparation, and schedule your exams at an Indian testing centre. The US tax industry actively needs qualified enrolled agents who can work remotely, making this credential your gateway to a genuinely international career in taxation. 

If you’d like the full, in-depth version of this guide — covering eligibility, syllabus, Prometric registration, study strategy, and exam-day rules — you can read the complete article here: IRS Enrolled Agent Exam: The Comprehensive Guide.

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