EA exam carryover rule expanded - Spidell

EA exam carryover rule expanded


IRS has expanded the time for which a candidate who passes a part of the Special Enrollment Examination to become an Enrolled Agent may carry over that passing score. (IRS Enrolled Agent News (July 23, 2020))

In order to provide candidates flexibility in testing during the period of global emergency, the IRS will extend the two-year period to three years for any examination parts that had not expired as of February 29, 2020, and any examination parts passed on June 1, 2020, and later.

Under rules that applied before the COVID-19 pandemic, EA candidates had to pass all three exam parts within a two-year period to apply for enrollment.

For more information on the extension and the exam, go to:

www.irs.gov/tax-professionals/enrolled-agent-news

www.irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions