EA — IRS Enrolled Agent
A US tax specialist licensed by the IRS — open to anyone, no degree required.
Who it's for
Anyone wanting to prepare and represent on US federal tax — from any country.
Structure
Pass the three-part Special Enrolment Examination (Individuals, Businesses, Representation), or qualify via IRS experience. A PTIN is required to prepare returns.
Time & cost
Often under a year — far cheaper and faster than the CPA.
Careers
US tax preparer, tax representation, and international tax for US-connected clients.
The skills you'll build
Many of these serve more than one path.
Best free resources for this path
Curated and vetted, with how to start.
The IRS's own free, self-paced courses that teach you to prepare US returns.
How to start: Create a free account at linklearncertification.com.
Free practice questions and short trials for CPA, CMA, CIA and EA from the big review providers.
How to start: Open their 'free' / 'free trial' pages; download the practice questions.
Free prep for CFA, CPA and CMA — 36,000+ practice questions with solutions.
How to start: Free account at freefellow.org — no trial, no card.
Free, self-paced Excel and Power BI training — essential analyst skills for any finance path.
How to start: Free with a Microsoft account; the optional PL-300 exam is paid.
Continuing professional development (CPD)
72 hours of CPE every three years (including ethics).
Get these hours for free →Become a US Tax Preparer
The free resources give you the theory; our course turns it into a paid, practical skill.
View the courseInformation is a guide and may change; always confirm details and requirements on the body's official site. Resources are independent third parties not affiliated with Fileminder.