EA — Enrolled Agent
The premier US federal tax credential, granted by the Internal Revenue Service (IRS). Enrolled Agents earn unlimited rights to represent taxpayers before the IRS on any tax matter. MojiTax offers 3 Professional Practice courses covering all parts of the Special Enrollment Examination (SEE).
How the EA qualification works
The Special Enrollment Examination (SEE) has 3 parts, each with 100 multiple-choice questions over 3.5 hours. You can sit the parts in any order and must pass all 3 within a rolling 3-year window.
- Filing status & dependents
- Income & adjustments
- Deductions & credits
- Taxation of special entities
- Tax compliance & penalties
- Entity types & formation
- Business income & deductions
- Partnerships & S-corporations
- C-corporation taxation
- Accounting methods & periods
- Circular 230 & practice standards
- IRS procedures & authority
- Representation before IRS
- Penalties & appeals
- Completion of the filing process
What’s included in EA Professional Practice
Every EA course is Professional Practice — designed for real-world US tax practice, no prior knowledge required.
Practice-focused eBook that gives you the feel of working in a US tax practice. Learn how professionals handle individual returns, business filings, and IRS representation through realistic case studies and scenarios.
- Comprehensive eBook with practice-focused content
- Professional-setting case studies and scenarios
- Hands-on practice via MojiTax Tools
- Downloadable Skills Matrix with QR validation
- 20-minute MCQ assessment
- 12 months access
EA Questions
An Enrolled Agent (EA) is a federally authorised tax practitioner who has earned the privilege of representing taxpayers before the Internal Revenue Service. EAs are granted unlimited representation rights — they can represent any taxpayer on any tax matter. To earn the credential, you must pass all 3 parts of the Special Enrollment Examination (SEE) and pass a suitability check conducted by the IRS.
No — you can sit the 3 parts of the SEE in any order. You must pass all 3 within a rolling 3-year window (measured from the date you pass your first part). Most candidates start with Part 1 (Individuals) as it covers foundational concepts, but this is not a requirement.
The testing window runs from May through February each year, with a March–April blackout period while exam content is updated. Exams are administered at Prometric test centres. Each part costs $267 to sit and lasts 3.5 hours with 100 multiple-choice questions.
The SEE is 100% multiple-choice — there are no written-answer questions, so there’s no exam technique to train for in the way our CheatBook format addresses. Our Professional Practice approach gives you both the knowledge to pass the exam and the practical skills to actually work as an Enrolled Agent, handling real-world tax situations.
Part 1 (Individuals) is available now. Parts 2 (Businesses) and 3 (Representation) are in development. Contact us to pre-order at a 30% discount and be notified when they launch.