What is an EA?
An IRS Enrolled Agent (EA) is a federally authorized tax professional with broad powers to help individuals and businesses with tax matters before the Internal Revenue Service (IRS). Their authority comes directly from the U.S. Treasury, not from a specific state, which gives them nationwide practice rights.
Here’s what an EA is able to do:
1. Represent taxpayers before the IRS
EAs can act on your behalf in dealings with the IRS—this includes audits, collections, and appeals. They can communicate directly with the IRS, submit paperwork, and negotiate resolutions like installment agreements or offers in compromise.
2. Prepare and file tax returns
They’re highly trained in federal taxation and can prepare individual and business tax returns. Many also specialize in complex situations such as self-employment, investments, or multi-year filings.
3. Provide tax planning and advice
EAs don’t just file taxes—they help clients plan ahead. This can include minimizing tax liability, choosing the right business structure, or timing income and deductions strategically.
4. Handle audits and disputes
If you’re audited, an EA can represent you throughout the process, gather documentation, and argue your case. They can also assist with penalties, back taxes, and other disputes.
5. Work across all 50 states
Because their credential is federal, EAs aren’t limited to one state like some other professionals. They can represent clients anywhere in the U.S.
6. Maintain continuing education
EAs must complete ongoing education to keep their license active, ensuring they stay current with constantly changing tax laws.