The short answer
Enrolled Agents, CPAs and tax attorneys all have unlimited representation rights before the IRS, so any of them can prepare your return and speak for you if questions come up. Enrolled Agents specialize in taxes and are licensed by the IRS. A preparer without one of these credentials can prepare returns but has limited or no rights to represent you.
What is an Enrolled Agent?
An Enrolled Agent (EA) has earned the right to represent taxpayers before the IRS, either by passing a comprehensive three-part IRS exam covering individual and business tax returns, or through experience as a former IRS employee. EAs must complete 72 hours of continuing education every three years to keep their status.
How the credentials compare
| Enrolled Agent | CPA | Tax preparer without a credential | |
|---|---|---|---|
| Licensed by | Enrolled AgentThe IRS | CPAA state licensing board | Tax preparer without a credentialNeeds only an IRS preparer tax identification number (PTIN) to prepare returns |
| Focus | Enrolled AgentTaxes | CPAAccounting broadly; some specialize in tax | Tax preparer without a credentialReturn preparation |
| Can prepare federal returns | Enrolled AgentYes | CPAYes | Tax preparer without a credentialYes |
| Can represent you before the IRS | Enrolled AgentUnlimited | CPAUnlimited | Tax preparer without a credentialLimited (Annual Filing Season Program participants) or none |
Want a licensed professional on your return? Mark Patty has been an Enrolled Agent since 2013.
Related service: Work with Mark Patty, Enrolled Agent
Which one do you need?
- Individual and small business tax returns, IRS letters, back taxes: an Enrolled Agent is built for this.
- Audited financial statements or complex corporate accounting: look for a CPA firm that offers them.
- A simple return: a free IRS-sponsored program may be enough.
Questions to ask any tax professional
- 1.What credential do you hold, and can you represent me before the IRS?
- 2.Will you be here after April if I get a letter?
- 3.How do you set your fees, and will I know the price before you start?
- 4.Who will actually prepare my return?
About Mark
Mark Patty is an Enrolled Agent, licensed by the IRS since 2013, and has served Shelby clients since 2001. He prepares returns, keeps books and, when needed, represents clients before the IRS. Link: Meet Mark →
Official sources
This guide is general information, not advice for your situation. Tax rules change; check with us or the official source before acting.