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什么是注册代理人?

通过定义, an enrolled agent (EA) is a tax professional who has achieved the highest credential the Internal Revenue Service offers. EAs are federally authorized to represent taxpayers before the IRS and, 比如注册会计师和律师, 拥有无限的代表权. This means EAs can represent any taxpayer, whether they prepare returns for them or not. EAs can also represent any tax matter and appeal to any office of the IRS. 不像注册会计师证书, 哪个是由州委员会颁发执照的, 继续教育, 以及其他合规事项, EA凭证在任何州都有效. An enrolled agent is a federally accredited tax practitioner who may represent taxpayers before the IRS. EAs are granted unlimited rights to represent any taxpayer for any tax matter before any IRS office.

 

成为注册代理人的步骤

  1. 取得个人税号(PTIN)
    获取PTIN, 你需要你的社会安全号码, 您的个人信息, 您的业务信息, 您上一年的个人纳税申报表, 对重罪定罪的解释, 对任何与纳税义务有关的问题的解释, 和任何U.S. 基于专业认证信息. Once you’ve gathered all of your information, you can create an account on the IRS website. 然后你就可以申请PTIN了. 如果获得批准，您的PTIN将以电子方式提供给您.
  2. 参加特殊招生考试(SEE)
    There are three parts to the exam: Part 1: Individuals Part 2: Businesses Part 3: Representation, 实践, and Procedures All of the information on the exam is publicly available via the IRS’s website. 然而, 网站上没有固定的学习路线, and it is very difficult to sift through all of the information and decide what is relevant to the exam. Instead, consider an EA Review course to help you study quicker and more efficiently for the exam. 紧急EA审查 有一个.S.A.P. 技术, a proprietary adaptive learning solution that helps students study more efficiently through an algorithm that tailors learning to your individual knowledge and study progress.
  3. 注册SEE
    Once you have some studying under your belt, it’s time to register for one or more parts of the exam. 你可以选择任何顺序. You can register for the SEE via Prometric’s Special Enrollment Examination webpage; be sure to schedule early as slots can sometimes fill up. 查看候选人信息公告也是一个好主意.
  4. 乘坐SEE
    All three parts of the SEE must be passed within a two-year window. 每场考试持续3分钟.5小时，包含100道选择题. 最低分数要达到105分才能通过. You will need to achieve a passing score on all three parts of the exam to become an enrolled agent.
  5. 申请入学
    一旦你通过了注册代理考试的所有三个部分, you can apply for enrollment to practice before the IRS by filling out Form 23. 申请费用是30美元.
  6. 通过适用性检查
    申请入学的考生必须通过适用性检查, 包括税务调查和背景调查.
  7. 开始新的职业生涯
    Enrolled agent jobs can be found in a variety of organizations from large public accounting firms to small accounting businesses. 登记代理人也可以开始自己的税务业务. The opportunities for tax preparers become more varied with enrolled agent status, and candidates will find that career doors open up with the certification.

常见问题

  1. Will I still be able to represent clients before the IRS if I don’t participate in the Annual Filing Season Program?
    作为PTIN持有人, you will continue to have limited representation rights before limited offices of the IRS with respect to clients whose returns you prepare and sign until December 31, 2015. 然而，自2016年以来 AFSP participants who obtain a Record of Completion will have those limited representation rights before the IRS for clients whose returns they prepared and signed after December 31, 2015. PTIN holders without an AFSP – Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters for returns prepared and signed after December 31, 2015. 律师, 注册会计师, and EAs will continue to 拥有无限的代表权 and can represent clients before any office of the IRS.来自黄金城电子娱乐网址国税局网站: http://www.irs.gov/tax-professionals/frequently-asked-questions-annual-filing-season-programOnce you’ve gathered all of your information, you can create an account on the IRS website. 然后你就可以申请PTIN了. If
    批准后，您的PTIN将以电子方式提供给您.
  2. 如果我已经是注册会计师，我还应该参加注册代理考试吗?
    绝对推荐! 许多注册会计师都选择了考取 注册代理人考试 and earn the credential because it provides the same IRS representation rights as a CPA. 但是，与CPA不同的是，EA在所有50个州都得到认可. This eliminates the applying to each individual state board of accountancy each time you move. It also allows you to effectively provide services to clients in any state. This is a great benefit for accountants approaching retirement and want the flexibility of travel.Enrolled Agents may not provide an opinion on a financial statement like a CPA, 所以如果你的业务是保险和税务, you will need your CPA license for any state where you do assurance work. 然而, if your practice is focused on tax and you want to be able to have tax clients from anywhere in the US, the EA option is a very effective option that is also very economical.