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How Much Can An Enrolled Agent Ea Make In Salary?

October 29, 2021
Bill Kimball
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" alt="enrolled agent salary" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="381" height="286" /></p> <p>CPAs generally earn more than EAs, but that could vary depending on where you fall on the career ladder. An EA with many years of experience could earn more than a CPA who is only in their first year or two in practice. However, if you are a CPA, your income will certainly outpace that of an EA. In order to become an EA, you must pass an IRS-administered test commonly referred to as the EA exam.</p> </p> <p><img 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" alt="enrolled agent salary" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="387" height="290" /></p> <p>This means if a company or an individual needs to file in more than one state and eventually needs representation before that state in an audit or resolution case, an EA can do both. The other way to become an enrolled agent is by having enough IRS experience. According to the Treasury Department guidelines, you must have at least 5 years of active, continuous service in order to become an EA. In order to become an enrolled agent, you must satisfy the EA requirements of Treasury Department Circular 230. This document explains that you can obtain an Enrolled Agent designation in 1 of 2 ways. The first is by passing the Special Enrollment Examination , which has 3 parts.</p> </p> <p><h2>Enrolled Agent Salary By Employer Type</h2> </p> <p>Prepare client financial information (Forms 433-A &#038; B), Offers in Compromise, and audit materials to be submitted to the IRS. It is advisable to first find a place you want to live or a firm you want to work for and then allow the adjustments in the table below to inform your salary expectations. As their experience increases, these agents have the opportunity to move up the pay scale. Amy is a professional finance and accounting writer <a href="https://www.bookstime.com/articles/enrolled-agent-salary">enrolled agent salary</a> who has a passion for all things data driven. When this San Diego local isn&rsquo;t writing, she can be found walking her dogs by the beach or sailing on a sunny day in the bay. Certified public accountants do generally have more job opportunities due to the fact that they can work for private individuals, in the private sector, or for the government. Guide the tax decisions of management by discussing potential tax consequences.</p> </p> <p>Mid-level enrolled agents who have 1-2 years of experience typically earn between $37,000 and $50,000 and upward (hourly pay ranging between $12-$55). There are three salary levels for enrolled agents.</p> </p> <div itemScope itemProp="mainEntity" itemType="https://schema.org/Question"> <div itemProp="name"> <h3>Is it hard to become an Enrolled Agent?</h3> </div> <div itemScope itemProp="acceptedAnswer" itemType="https://schema.org/Answer"> <div itemProp="text"> <p>Absolutely! There are three exams you must pass – individuals, businesses &amp; entities, representation &amp; ethics. They vary greatly in difficulty. About 70% of EA candidates pass rates Part 1 (Individuals) and over 80% pass Part 3 (Representation, Practices and Procedures,).</p> </div></div> </div> <p>Enrolled Agents do not provide legal representation; signed Power of Attorney required. Online AL, DC and TN do not support nonresident forms for state e-file. Software DE, HI, LA, ND and VT do not support part-year or nonresident forms.</p> </p> <p><h2>See The Top Cpa Review Courses</h2> </p> <p>Enrolled agent salary numbers in Los Angeles show that about half of the jobs available pay in the six-figure range. And finally, salary numbers for enrolled agent jobs in San Diego range from $80,000 to over $100,000. Chicago&rsquo;s median salary for enrolled agents is actually lower than that of the rest of the country, according to Payscale&rsquo;s data.</p> </p> <ul> <li>The benefits of becoming an EA make it clear–getting your credential is one of the best career decisions you can make as a tax preparer.</li> <li>Transferring funds from another bank account to your Emerald Card may not be available to all cardholders and other terms and conditions apply.</li> <li>Price for Federal 1040EZ may vary at certain locations.</li> <li>Without the EA you may find yourself referring customers over to individuals that do not always have your clients in as high a regard as you might.</li> <li>The length of time required to become an enrolled agent is much less than the amount of time required to become a CPA.</li> </ul> <p>So, use our comparisons of the best EA review courses to find the right EA course for you, and use our EA discounts to save on your preferred exam prep. If you&rsquo;re planning to start your own book of business, then earning the enrolled agent designation is a great way to differentiate yourself from the bulk of your competitors. As an enrolled agent, you can provide services to your clients that other CPAs, bookkeepers, and finance professionals can&rsquo;t. The IRS designates EAs, but because they represent taxpayers before the IRS, enrolled agents cannot work there. In most cases, enrolled agents compete with other tax professionals. Many EAs chose to work for large agencies, accounting or otherwise.</p> </p> <p><h2>Job Satisfaction For Enrolled Agent</h2> </p> <p>An ITIN is an identification number issued by the U.S. government for tax reporting only. Having an ITIN does not change your immigration status. You are required to meet government requirements to receive your ITIN. Terms and conditions apply; seeAccurate Calculations Guaranteefor details.</p> </p> <p><img 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" alt="enrolled agent salary" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="480" height="360" /></p> <p>For instance, the range for some posted jobs in these types of companies is between $60,000 and $85,000. One reason enrolled agent salaries across America are so widespread is because enrolled agents can hold various positions. Your education and experience level as well as any other certifications you hold also affect the size of your enrolled agent salary. And another factor that makes a significant difference is the type of employer for whom you choose to work. Unlike other non-enrolled tax professionals, an enrolled agent has special permissions to perform legal services that other tax professionals cannot. The main service that distinguishes an enrolled agent from the others is the ability to represent taxpayers. In addition to preparing taxes and providing advice, enrolled agents have permission to act on behalf of their clients in any and all dealings with the IRS.</p> </p> <p><h2>Certified Public Accountant Vs Enrolled Agent Salary</h2> </p> <p>They can work for the government, large and small companies/corporations, in not-for-profits or be self-employed. CPAs are licensed at the state level which limits their scope of practice to within those jurisdictions. However, CPAs can gain reciprocity in certain situations. Both the CPA and the EA are credentials that must uphold stringent ethics standards. But, the CPA is regulated on the state level and the EA is regulated on the federal level. Application for Enrollment to Practice Before the Internal Revenue Service and mailing the completed form and a check to the IRS.</p> </p> <p><img 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" alt="enrolled agent salary" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="378" height="378" /></p> <p>Among the differences between these two careers is that certified public accountants are regulated at the state level. By comparison, enrolled agents are regulated at the federal level. In order to become a certified public accountant, candidates are required to complete a minimum of 150 undergraduate hours. Additionally, it&rsquo;s necessary to pass a four-part examination. Self-employed enrolled agents who operate their own accounting agencies can expect more earnings than their counterparts at large brokerages and corporations. At a median of $58,000, the salary for an independent enrolled agent is not bad.</p> </p> <p>Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher. Considering becoming an Enrolled Agent, but curious about the kind of salary prospects you could be looking at? We don&rsquo;t blame you – take a look at our Enrolled Agent Salary Guide below, to get an idea of what salary range you could be looking at before diving in. CPAs on the other hand have many more job opportunities. You could work for the government, in the private-sector, or for individuals. CPAs have gone on to become CFOs, controllers, tax specialists or auditors.</p> </p> <p>It takes about 8-9 years to become a CPA because of all the requirements. You have to have 150 hours of college credit (bachelor&rsquo;s/master&rsquo;s degrees) before you can sit for the CPA exam.</p> </p> <p>The hearings that an EA will often take part in usually occur via telephone. As a result, EAs must possess excellent communication skills. Additionally, enrolled agents must possess a thorough understanding of IRS documentation, as the documentation must be filed with the IRS. For this reason, an enrolled agent must also be well organized and capable of meeting reporting and filing deadlines. The National Association of Enrolled Agents reports that there are more than 50,000 enrolled agents working in the United States as well as abroad. Before delving too deeply into this field as a career option, it&rsquo;s important to understand EA salaries to determine if this is the right career choice for you. We believe everybody should be able to make online purchases with confidence.</p> </p> <p><h2>Save $1,000 Surgent Cpa Review Premier Pass!</h2> </p> <p>See your Cardholder or Account Agreement for details. Personal state programs are $39.95 each (state e-file available for $19.95). Most personal state programs available in January; release dates vary by state. Small Business Small business tax prep File yourself or with a small business certified tax professional. I&#8217;m going to get my enrolled agent some time during grad school.</p> </p> <p>Both the time commitment and costs associated with this career choice are far less than those needed to become a CPA. Department of the Treasury to represent taxpayers before the IRS for audits, collections, and appeals, according to the National Association of Enrolled Agents . EAs require 72 hours of continuing education every two years. In order to become a certified Enrolled Agent through the IRS, you will need to complete all three parts of the IRS exam, which is not part of the class or the course fee.</p> </p> <p>Based on recent job openings, salary ranges for Foreign Tax Advisors range between $50,000 &#8211; $120,000 a year. Again being bilingual is a plus but is not always a requirement. Each year, thousands of nonresident aliens become gainfully employed in the United States. Thousands more own rental property or earn interest or dividends from U.S. investments. Serving an international client base, this type of career lends itself most often to a telecommuting career. For these reasons, EAs are in high demand and often earn a higher salary than tax return preparers who are unable to offer these services. On average, EAs can earn more per year than tax preparers.</p> </p> <p>All prices are subject to change without notice. While both CPAs and EAs have expertise in taxes, the requirements to achieve these credentials differ. Not everyone can help people with the intricate tax system, simply because they don&rsquo;t have the expertise. If you have the smarts and you like to help people, then a career as an enrolled agent would be enjoyable and rewarding. Working as an enrolled agent is both challenging and rewarding.You will be appreciated for all that you do because you are saving people money. And in some cases, you are saving people from some serious tax problems. Not all tax preparers have the right to represent clients to the IRS.This is restricted to attorneys, CPAs, and Enrolled Agents.</p> </p> <p><h2>Discover How Your Pay Is Adjusted For Skills, Experience, And Other Factors</h2> </p> <p>The rest fall somewhere between $50,000 and $100,000. Therefore, the EA salary range in that city is significantly higher, starting at over $80,000. Enrolled agents in Charlotte also earn higher than the national average. Their salaries come in somewhere between $75,000 and $100,000. In New York City, the average salary for an enrolled agent is on par with the national average. On the other hand, the actual range is between $31,000 to $102,000. Consequently, the EA salary can vary greatly in the Big Apple.</p> "

enrolled agent salary

CPAs generally earn more than EAs, but that could vary depending on where you fall on the career ladder. An EA with many years of experience could earn more than a CPA who is only in their first year or two in practice. However, if you are a CPA, your income will certainly outpace that of an EA. In order to become an EA, you must pass an IRS-administered test commonly referred to as the EA exam.

enrolled agent salary

This means if a company or an individual needs to file in more than one state and eventually needs representation before that state in an audit or resolution case, an EA can do both. The other way to become an enrolled agent is by having enough IRS experience. According to the Treasury Department guidelines, you must have at least 5 years of active, continuous service in order to become an EA. In order to become an enrolled agent, you must satisfy the EA requirements of Treasury Department Circular 230. This document explains that you can obtain an Enrolled Agent designation in 1 of 2 ways. The first is by passing the Special Enrollment Examination , which has 3 parts.

Enrolled Agent Salary By Employer Type

Prepare client financial information (Forms 433-A & B), Offers in Compromise, and audit materials to be submitted to the IRS. It is advisable to first find a place you want to live or a firm you want to work for and then allow the adjustments in the table below to inform your salary expectations. As their experience increases, these agents have the opportunity to move up the pay scale. Amy is a professional finance and accounting writer enrolled agent salary who has a passion for all things data driven. When this San Diego local isn’t writing, she can be found walking her dogs by the beach or sailing on a sunny day in the bay. Certified public accountants do generally have more job opportunities due to the fact that they can work for private individuals, in the private sector, or for the government. Guide the tax decisions of management by discussing potential tax consequences.

Mid-level enrolled agents who have 1-2 years of experience typically earn between $37,000 and $50,000 and upward (hourly pay ranging between $12-$55). There are three salary levels for enrolled agents.

Is it hard to become an Enrolled Agent?

Absolutely! There are three exams you must pass – individuals, businesses & entities, representation & ethics. They vary greatly in difficulty. About 70% of EA candidates pass rates Part 1 (Individuals) and over 80% pass Part 3 (Representation, Practices and Procedures,).

Enrolled Agents do not provide legal representation; signed Power of Attorney required. Online AL, DC and TN do not support nonresident forms for state e-file. Software DE, HI, LA, ND and VT do not support part-year or nonresident forms.

See The Top Cpa Review Courses

Enrolled agent salary numbers in Los Angeles show that about half of the jobs available pay in the six-figure range. And finally, salary numbers for enrolled agent jobs in San Diego range from $80,000 to over $100,000. Chicago’s median salary for enrolled agents is actually lower than that of the rest of the country, according to Payscale’s data.

  • The benefits of becoming an EA make it clear–getting your credential is one of the best career decisions you can make as a tax preparer.
  • Transferring funds from another bank account to your Emerald Card may not be available to all cardholders and other terms and conditions apply.
  • Price for Federal 1040EZ may vary at certain locations.
  • Without the EA you may find yourself referring customers over to individuals that do not always have your clients in as high a regard as you might.
  • The length of time required to become an enrolled agent is much less than the amount of time required to become a CPA.

So, use our comparisons of the best EA review courses to find the right EA course for you, and use our EA discounts to save on your preferred exam prep. If you’re planning to start your own book of business, then earning the enrolled agent designation is a great way to differentiate yourself from the bulk of your competitors. As an enrolled agent, you can provide services to your clients that other CPAs, bookkeepers, and finance professionals can’t. The IRS designates EAs, but because they represent taxpayers before the IRS, enrolled agents cannot work there. In most cases, enrolled agents compete with other tax professionals. Many EAs chose to work for large agencies, accounting or otherwise.

Job Satisfaction For Enrolled Agent

An ITIN is an identification number issued by the U.S. government for tax reporting only. Having an ITIN does not change your immigration status. You are required to meet government requirements to receive your ITIN. Terms and conditions apply; seeAccurate Calculations Guaranteefor details.

enrolled agent salary

For instance, the range for some posted jobs in these types of companies is between $60,000 and $85,000. One reason enrolled agent salaries across America are so widespread is because enrolled agents can hold various positions. Your education and experience level as well as any other certifications you hold also affect the size of your enrolled agent salary. And another factor that makes a significant difference is the type of employer for whom you choose to work. Unlike other non-enrolled tax professionals, an enrolled agent has special permissions to perform legal services that other tax professionals cannot. The main service that distinguishes an enrolled agent from the others is the ability to represent taxpayers. In addition to preparing taxes and providing advice, enrolled agents have permission to act on behalf of their clients in any and all dealings with the IRS.

Certified Public Accountant Vs Enrolled Agent Salary

They can work for the government, large and small companies/corporations, in not-for-profits or be self-employed. CPAs are licensed at the state level which limits their scope of practice to within those jurisdictions. However, CPAs can gain reciprocity in certain situations. Both the CPA and the EA are credentials that must uphold stringent ethics standards. But, the CPA is regulated on the state level and the EA is regulated on the federal level. Application for Enrollment to Practice Before the Internal Revenue Service and mailing the completed form and a check to the IRS.

enrolled agent salary

Among the differences between these two careers is that certified public accountants are regulated at the state level. By comparison, enrolled agents are regulated at the federal level. In order to become a certified public accountant, candidates are required to complete a minimum of 150 undergraduate hours. Additionally, it’s necessary to pass a four-part examination. Self-employed enrolled agents who operate their own accounting agencies can expect more earnings than their counterparts at large brokerages and corporations. At a median of $58,000, the salary for an independent enrolled agent is not bad.

Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher. Considering becoming an Enrolled Agent, but curious about the kind of salary prospects you could be looking at? We don’t blame you – take a look at our Enrolled Agent Salary Guide below, to get an idea of what salary range you could be looking at before diving in. CPAs on the other hand have many more job opportunities. You could work for the government, in the private-sector, or for individuals. CPAs have gone on to become CFOs, controllers, tax specialists or auditors.

It takes about 8-9 years to become a CPA because of all the requirements. You have to have 150 hours of college credit (bachelor’s/master’s degrees) before you can sit for the CPA exam.

The hearings that an EA will often take part in usually occur via telephone. As a result, EAs must possess excellent communication skills. Additionally, enrolled agents must possess a thorough understanding of IRS documentation, as the documentation must be filed with the IRS. For this reason, an enrolled agent must also be well organized and capable of meeting reporting and filing deadlines. The National Association of Enrolled Agents reports that there are more than 50,000 enrolled agents working in the United States as well as abroad. Before delving too deeply into this field as a career option, it’s important to understand EA salaries to determine if this is the right career choice for you. We believe everybody should be able to make online purchases with confidence.

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See your Cardholder or Account Agreement for details. Personal state programs are $39.95 each (state e-file available for $19.95). Most personal state programs available in January; release dates vary by state. Small Business Small business tax prep File yourself or with a small business certified tax professional. I’m going to get my enrolled agent some time during grad school.

Both the time commitment and costs associated with this career choice are far less than those needed to become a CPA. Department of the Treasury to represent taxpayers before the IRS for audits, collections, and appeals, according to the National Association of Enrolled Agents . EAs require 72 hours of continuing education every two years. In order to become a certified Enrolled Agent through the IRS, you will need to complete all three parts of the IRS exam, which is not part of the class or the course fee.

Based on recent job openings, salary ranges for Foreign Tax Advisors range between $50,000 – $120,000 a year. Again being bilingual is a plus but is not always a requirement. Each year, thousands of nonresident aliens become gainfully employed in the United States. Thousands more own rental property or earn interest or dividends from U.S. investments. Serving an international client base, this type of career lends itself most often to a telecommuting career. For these reasons, EAs are in high demand and often earn a higher salary than tax return preparers who are unable to offer these services. On average, EAs can earn more per year than tax preparers.

All prices are subject to change without notice. While both CPAs and EAs have expertise in taxes, the requirements to achieve these credentials differ. Not everyone can help people with the intricate tax system, simply because they don’t have the expertise. If you have the smarts and you like to help people, then a career as an enrolled agent would be enjoyable and rewarding. Working as an enrolled agent is both challenging and rewarding.You will be appreciated for all that you do because you are saving people money. And in some cases, you are saving people from some serious tax problems. Not all tax preparers have the right to represent clients to the IRS.This is restricted to attorneys, CPAs, and Enrolled Agents.

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The rest fall somewhere between $50,000 and $100,000. Therefore, the EA salary range in that city is significantly higher, starting at over $80,000. Enrolled agents in Charlotte also earn higher than the national average. Their salaries come in somewhere between $75,000 and $100,000. In New York City, the average salary for an enrolled agent is on par with the national average. On the other hand, the actual range is between $31,000 to $102,000. Consequently, the EA salary can vary greatly in the Big Apple.