Complete Enrolled Agent exam registration guide 2026: PTIN application for Indians, Prometric scheduling, $267 fees, testing windows, ID requirements. Step-by-step process.

If you’re a commerce graduate, CA aspirant, or accounting professional in India looking to break into the US tax market, the Enrolled Agent exam is your gateway. Unlike most professional certifications that demand years of education and experience, the EA exam welcomes anyone willing to prove their tax expertise through a standardized test. This open-door policy makes it particularly attractive for Indian professionals seeking remote work opportunities with US tax firms.

I’ve put together this comprehensive registration guide to walk you through every step of the process, from obtaining your PTIN to scheduling your exam at a Prometric center in India. The registration process involves two separate systems—the IRS PTIN portal and the Prometric scheduling platform—and understanding how they work together will save you time and frustration. Whether you’re planning to take the exam next month or next year, getting these administrative details right from the start sets you up for success.

What makes this guide different is its focus on Indian candidates. You’ll find specific guidance on applying for a PTIN without a US Social Security Number, details about international testing windows that differ from the US schedule, and a complete list of Prometric centers across Indian cities. Let’s dive into the eligibility requirements first, then work through the registration process step by step.

Beyond accessibility, the EA credential is gaining rapid traction among Indian candidates because of its high global demand and strong placement outcomes. As of 2025, the IRS has roughly 65,000+ active Enrolled Agents worldwide, but only an estimated 3,500–3,800 are based in India, creating a significant supply gap for US tax outsourcing firms. With India now being a big part of the global US tax preparation outsourcing market, EA-certified professionals are increasingly preferred for roles involving Form 1040 preparation, small-business returns, and IRS representation tasks. 

Enrolled Agent Exam: Eligibility Requirements

Who Can Take the Enrolled Agent Exam?

The Enrolled Agent exam stands out among professional certifications for its remarkably accessible eligibility criteria. Unlike the CPA exam, which requires specific educational credits, or the CA exam in India with its articleship requirements, the EA exam has no formal prerequisites beyond obtaining a Preparer Tax Identification Number (PTIN). This open enrollment policy means anyone, regardless of educational background, work experience, or nationality, can register and sit for the Special Enrollment Examination.

Educational Requirements – Why No Degree is Needed

The IRS does not mandate any specific educational qualification to sit for the EA exam. You don’t need a bachelor’s degree, a commerce background, or any formal accounting education. This accessibility is intentional—the IRS designed the exam itself as the measure of competence, believing that passing the three-part examination demonstrates sufficient knowledge to represent taxpayers before the agency.

For Indian professionals, this is significant. Whether you’re a BCom graduate, an MCom holder, a CA dropout, or someone from an entirely different field, you can pursue the EA credential. The exam tests your knowledge of US tax law, not your academic pedigree, which levels the playing field for anyone willing to study and prepare thoroughly.

Experience Requirements – Open Enrollment Advantage

Similarly, there are no experience requirements to take the EA exam. You don’t need to have worked as a tax preparer, accountant, or in any finance-related role. Fresh graduates can register for the exam immediately after obtaining their PTIN, and career changers from non-finance backgrounds face no barriers to entry.

This open enrollment advantage is particularly valuable for Indian professionals targeting remote US tax work. You can earn your EA credential while still employed in your current role, then transition to US tax work once certified. Many successful EAs started with zero professional tax experience—they simply studied, passed the exam, and built their expertise through practice after certification.

What Disqualifies You from Becoming an Enrolled Agent?

While the exam itself has no eligibility barriers, the IRS does conduct a suitability check before granting EA enrollment after you pass. This check examines your tax compliance history and criminal background to ensure you’re fit to represent taxpayers before the agency.

Tax Compliance Requirements 

The IRS requires that you have filed all necessary tax returns and have no outstanding tax liabilities, or that acceptable payment arrangements are in place for any amounts owed. If you have unfiled returns or unpaid taxes without an installment agreement, your enrollment application may be denied. For Indian applicants who’ve never filed US tax returns, this typically isn’t an issue; the check primarily applies to any US tax obligations you might have.

Criminal Background Check – What to Know

The suitability check also reviews your criminal history. According to Circular 230, any felony conviction under federal tax laws or a felony involving dishonesty or breach of trust within the past ten years may negatively impact your application. However, such convictions don’t automatically disqualify you—the IRS evaluates each case individually, considering the circumstances and your conduct since the conviction.

How to Get Your PTIN Before EA Exam Registration

Before you can register for the EA exam through Prometric, you must obtain a Preparer Tax Identification Number from the IRS. Think of the PTIN as your entry ticket—without it, you cannot create a Prometric account or schedule any exam appointments. The good news is that the application process is straightforward, though it differs slightly depending on whether you have a US Social Security Number.

What is a PTIN and Why Do You Need It?

A PTIN is a unique identification number issued by the IRS to anyone who prepares or assists in preparing federal tax returns for compensation. For EA candidates, the PTIN serves as your identifier throughout the certification process—from exam registration through your eventual enrollment as a practicing Enrolled Agent. The IRS requires all enrolled agents to maintain a valid PTIN throughout their careers.

PTIN Fee and Validity Period

The current PTIN application and renewal fee is $18.75, payable via credit card during the online application or by check if using the paper form. PTINs are issued on a calendar-year basis and must be renewed annually by December 31 for the following year. The renewal window typically opens in mid-October each year. If you obtain your PTIN in November 2025, for example, you’ll need to renew it by December 31, 2025, for it to remain valid through 2026.

How to Apply for PTIN Online (For SSN Holders)

If you have a US Social Security Number—perhaps from previous work or study in the United States- you can apply for your PTIN entirely online through the IRS Tax Professional PTIN System. This is the faster option, with most applicants receiving their PTIN within 15 minutes of completing the application.

IRS PTIN System Account Creation

Visit the IRS PTIN System and click “Create Account.” You’ll provide your email address, create a password meeting the security requirements, and set up security questions. After submitting, you’ll receive a confirmation email with an activation link—click it within 24 hours to activate your account and proceed with the application.

Information Required for PTIN Application

The online application requires your full legal name, Social Security Number, date of birth, complete mailing address, prior year’s personal tax filing information (for verification), and answers to questions about any felony convictions or tax compliance issues. Have your most recent tax return handy, as you’ll need to provide specific details from it to verify your identity.

PTIN Processing Timeline – Online Method

Online applications are processed immediately in most cases. Once you complete the application and pay the $18.75 fee via credit card, your PTIN appears on screen. You’ll also receive an email confirmation. The entire process typically takes about 15 minutes from start to finish, making it possible to obtain your PTIN and begin Prometric registration on the same day.

How to Apply for PTIN Using Form W-12 (For Non-SSN Holders in India)

Most Indian applicants don’t have a US Social Security Number, which means the online PTIN application isn’t available to you. Instead, you’ll need to submit Form W-12 by mail along with supporting documentation. This process takes longer but is perfectly standard for international EA candidates.

Form W-12 Documentation Requirements

Form W-12 requires your full legal name as it appears on your passport, complete Indian address, date of birth, passport number, and answers to the same eligibility questions as the online application. You’ll also need to include a notarized copy of your passport, specifically the bio-data page containing your photograph and personal details. The form must be signed and dated, and payment of $18.75 must be included as a check or money order payable to “IRS.”

Notarization Requirements for Indian Applicants

For the passport copy, you’ll need notarization by a registered notary public in India. The notary must verify that the photocopy matches your original passport and attest to its authenticity. Most notaries in Indian cities charge ₹50-200 per page for this service. Get the bio-data page notarized at a minimum; some applicants also notarize the last page showing their address. The notarization should be recent—ideally within three months of your PTIN application submission.

Form W-12 Processing Timeline – 4 to 6 Weeks

Paper applications via Form W-12 take significantly longer than online submissions. The IRS typically processes Form W-12 applications in 4-6 weeks from receipt. Factor in international mail transit time (1-2 weeks each direction), and you should plan for approximately 6-10 weeks from mailing your application to receiving your PTIN. Start this process well before you plan to schedule your first exam, ideally 2-3 months in advance.

How to Renew Your PTIN Annually

Your PTIN requires annual renewal regardless of your EA status. The renewal window opens each October, and you must complete renewal by December 31 for your PTIN to remain valid the following year. Renewal can be done online through the IRS PTIN System by logging into your account, completing the renewal application (which verifies your information), and paying the $18.75 fee. For non-SSN holders, paper renewal is also available using Form W-12 marked as a renewal application.

Step-by-Step Prometric Registration Process for EA Exam

Once you have your PTIN, you’re ready to create your Prometric account and schedule your exam appointments. Prometric administers the Special Enrollment Examination on behalf of the IRS at testing centers across the United States and internationally, including multiple locations in India. The registration process is entirely online and typically takes 15-20 minutes to complete.

How to Create Your Prometric Account

Your first step is creating an account on Prometric’s IRS exam portal. Visit the Prometric SEE registration page and click “Create Account.” You’ll be prompted to enter your email address, create a secure password, and complete CAPTCHA verification. After submitting, check your email for an activation link. You must click this within 24 hours, or you’ll need to start the account creation process over.

Profile Information Requirements

After activating your account, log in to complete your profile. You’ll need to provide your full legal name (exactly as it appears on your government-issued ID), complete address with country code, phone number, date of birth, and your PTIN. The system validates your PTIN against IRS records, so ensure you enter it correctly. Double-check every field before saving; errors in your profile can cause problems on exam day.

Name Matching – Critical for Exam Day

This is crucial: your name in Prometric’s system must exactly match the name on the ID you’ll present at the testing center. For Indian candidates using passports, enter your name exactly as printed—including middle names, suffixes, or variations. If your passport shows “RAJESH KUMAR SHARMA,” don’t enter “Rajesh K. Sharma” or “R. Kumar Sharma.” Any mismatch can result in being denied entry and forfeiting your exam fee.

How to Schedule Your EA Exam Appointment

With your profile complete, you can now schedule your exam. From your Prometric dashboard, you’ll see all three exam parts listed: SEE Part 1 (Individuals), SEE Part 2 (Businesses), and SEE Part 3 (Representation, Practices, and Procedures). Click “Schedule” next to the part you want to take first.

Selecting Your Exam Part (Part 1, 2, or 3)

You can take the three parts in any order; there’s no requirement to start with Part 1. Many candidates begin with the part they feel most confident about to build momentum. Part 1 covers individual taxation, Part 2 focuses on business taxation, and Part 3 tests representation procedures and ethics. Consider your background: if you have experience with individual returns, Part 1 might be your natural starting point.

Choosing Your Prometric Testing Center

After selecting your exam part, enter your city or postal code to search for nearby testing centers. The system displays available centers sorted by distance. For each center, you’ll see the address and available appointment slots. Select the center most convenient for you, consider travel time, parking availability, and whether you’ve visited the area before to reduce exam-day stress.

Selecting Date and Time – Availability Tips

Once you’ve chosen a testing center, select your preferred date and time. The system shows available slots for the next several months. Popular times (weekday mornings, early in the testing window) fill up quickly, so book early if you have schedule constraints. Note that Prometric doesn’t allow scheduling more than six months in advance, and you have only 15 minutes to complete your booking once you start. Have your payment information ready.

Payment Process and Confirmation

The exam fee of $267 per part is due at scheduling. Prometric accepts Visa, MasterCard, and American Express. After successful payment, you’ll see a confirmation screen with your 16-digit confirmation number. Save this immediately. You’ll also receive an email confirmation with your appointment date, time, location, and confirmation number. Review this carefully and contact Prometric immediately if any details are incorrect.

How to Schedule the EA Exam in India

Scheduling from India follows the same process, but with some important differences. International testing operates on a different schedule than US testing, and only specific cities in India have Prometric centers authorized for the SEE.

Prometric Testing Centers in India – Locations

Prometric operates authorized testing centers in three Indian cities for the EA exam: Bangalore, Hyderabad, and New Delhi. Each city may have multiple center locations—during scheduling, the system will show you specific addresses and availability. 

International Testing Window for India

Here’s a critical detail many Indian candidates miss: the international testing window differs from the US schedule. While US testing runs from May 1 through February, international testing for India typically begins later—for the 2025-2026 testing year, Indian testing is available from June 28, 2025, through February 28, 2026. Plan your study schedule accordingly, and check the IRS website for current international testing dates before finalizing your preparation timeline.

EA Exam Fees and Payment Requirements

Understanding the complete cost structure helps you budget for your EA journey. The exam fees themselves are only part of the picture—you’ll also pay for your PTIN and eventual enrollment application. Here’s the full breakdown of what you’ll spend on the administrative side of becoming an Enrolled Agent.

What is the Exam Fee Per Part?

The Special Enrollment Examination fee is set by the IRS and collected by Prometric at the time of scheduling. This fee is non-refundable and non-transferable, so only schedule when you’re confident you can appear for your appointment.

Current Fee and Total Cost for All Three Parts

As of March 1, 2025, the exam fee is $267 per part. To pass all three parts of the SEE, you’ll pay a total of $801 in exam fees ($267 × 3). This assumes you pass each part on your first attempt—retakes require paying the full exam fee again. At current exchange rates, this works out to approximately ₹22,000-23,000 per part, or ₹66,000-70,000 total for all three parts.

What Other Fees Are Involved?

Beyond the exam fees, two additional mandatory costs are part of becoming an Enrolled Agent: the PTIN application fee and the enrollment application fee after passing.

PTIN Application Fee – $18.75

Your PTIN costs $18.75 to obtain and the same amount to renew each year. This fee applies whether you apply online or via Form W-12. Since PTINs require annual renewal, factor this into your ongoing professional costs—you’ll pay $18.75 every year to maintain your PTIN throughout your EA career.

IRS Enrollment Application Fee – $140

After passing all three exam parts, you’ll submit Form 23 to apply for enrollment as an Enrolled Agent. This application carries a $140 fee, payable online through Pay.gov or by check if submitting the paper form. Combined with exam fees and PTIN, your total administrative cost to become an EA is approximately $960 (roughly ₹80,000-85,000), not including study materials or review courses.

Enrolled Agent Exam: Testing Windows and Scheduling Timeline

Strategic scheduling can significantly impact your exam success. Understanding when the exam is available, how the testing window works, and how long you have to complete all three parts helps you create a realistic preparation and testing timeline.

When is the EA Exam Available?

The EA exam operates on an annual testing window that runs from May 1 through February 28 of the following year, a 10-month period during which you can schedule and sit for any of the three exam parts. Testing is not available during March and April, which the IRS designates as a “blackout period” for exam maintenance and updates.

During this blackout, the IRS and Prometric update the exam content to reflect recent tax law changes. This means questions tested from May onward cover tax law as it existed at the end of the previous calendar year. If major tax legislation was passed recently, it likely won’t appear on the exam until the following testing window.

International Testing Dates for India

For candidates testing outside the United States, including in India, the testing window may start later than the US schedule. For the 2025-2026 testing year, international testing in India begins June 28, 2025, and runs through February 28, 2026. This gives Indian candidates approximately 8 months of testing availability compared to 10 months for US-based candidates.

This compressed window means Indian candidates should plan their preparation timeline carefully. If you aim to complete all three parts in one testing year, you’ll need to pass roughly one part every 2-3 months. Check the IRS international testing schedule before finalizing your study plan, as dates may change.

How Long Do You Have to Pass All Three Parts?

Once you pass your first exam part, a countdown begins. You must pass the remaining two parts within a specified period, or your passed credits expire, and you’ll need to retake them.

Three-Year Score Carryover Period Explained

The IRS allows a three-year carryover period for passed exam parts. If you pass Part 1 on September 15, 2025, that passing score remains valid until September 15, 2028. You must pass Parts 2 and 3 before that date, or your Part 1 credit expires. This three-year window provides flexibility for candidates balancing exam preparation with work and family responsibilities.

However, don’t let the generous timeline lull you into complacency. Tax law changes annually, and the longer you stretch out your exams, the more relearning you’ll need for later parts. Most successful candidates aim to complete all three parts within 12-18 months while their study momentum and knowledge remain fresh.

ID Requirements and EA Exam Day Documentation

Showing up to your exam appointment with the wrong identification, or identification that doesn’t match your registration means being turned away and losing your exam fee. Understanding exactly what you need to bring eliminates this risk entirely.

What ID Do You Need for the EA Exam?

Prometric and the IRS have specific requirements for acceptable identification. These rules apply equally to US and international test-takers, with no exceptions for “almost matching” documentation.

Government-Issued Photo ID Requirements

You must bring one original, unexpired, government-issued photo ID that includes your name, photograph, and signature. For Indian candidates, this typically means your passport. The ID must be an original document—photocopies, laminated copies, or digital images on your phone are not accepted. Your passport must be valid (not expired) on the date of your exam.

Name Matching Requirements – Avoiding Rejection

Your first and last name on your ID must exactly match the first and last name you used when scheduling the examination. This is where many candidates encounter problems. If your passport shows “RAMESH KUMAR VERMA” but you registered as “Ramesh Verma” (omitting the middle name), you may be denied entry. When creating your Prometric profile, enter your name exactly as it appears on your passport, character for character.

What Happens If Your ID Doesn’t Match Your Registration?

If your ID doesn’t match your registration, you will not be allowed to test. The Candidate Information Bulletin states that failure to provide appropriate identification is considered a missed appointment, resulting in forfeiture of your examination fee. There are no exceptions, no on-the-spot corrections, and no appeals process for name mismatches. If you realize before your exam date that your registration name doesn’t match your ID, contact Prometric immediately to correct your profile—don’t wait until you arrive at the testing center.

Rescheduling, Cancellation, and Retake Policies for the EA Exam

Life happens, and sometimes you need to change your exam plans. Understanding Prometric’s rescheduling policies—including the associated fees- helps you make informed decisions if your circumstances change.

How to Reschedule Your EA Exam Appointment

You can reschedule your exam appointment online through your Prometric account or by calling their customer service line. You’ll need your 16-digit confirmation number to make changes. The cost of rescheduling depends entirely on how far in advance you request the change.

Rescheduling Fee Structure

Prometric uses a tiered fee structure that rewards early changes and penalizes last-minute rescheduling. The closer to your exam date, the more expensive it becomes to change your appointment.

Free Rescheduling – More Than 30 Days Before

If you reschedule at least 30 calendar days before your scheduled appointment, there is no rescheduling fee. You simply select a new date and time, and your original payment transfers to the new appointment. This is the ideal scenario if you realize you need more preparation time.

$35 Fee – 5 to 29 Days Before

Rescheduling between 5 and 29 calendar days before your appointment incurs a $35 fee. This fee is charged to the same credit card you used for the original booking. While not insignificant, this is far better than the alternative if you’re not ready.

Full Fee Forfeiture – Less Than 5 Days Before

If you need to reschedule less than 5 calendar days before your appointment, you’ll forfeit your entire $267 exam fee and must pay the full fee again when booking your new appointment. At this point, rescheduling costs the same as a no-show.

What Happens If You Miss Your Appointment?

Missing your appointment or arriving more than 30 minutes late is treated as a no-show. Your entire exam fee is forfeited with no refund. Testing fees are generally non-refundable and non-transferable—refunds are only considered in very limited circumstances, such as documented death of the candidate or accidental duplicate scheduling. If you simply oversleep or get stuck in traffic, you lose your fee.

How Soon Can You Retake a Failed Exam Part?

If you don’t pass an exam part, you can schedule a retake—but there are limits on how quickly and how often you can attempt the same part.

24-Hour Waiting Period Rule

After failing an exam part, you must wait at least 24 hours before scheduling another appointment for that same part. This rule prevents candidates from immediately rebooking in frustration without adequate preparation. However, you can schedule a different exam part (one you haven’t yet attempted) without any waiting period.

Four Attempts Per Testing Window Limit

Each exam part can be taken a maximum of four times per testing window. If you fail a part four times between May and February, you must wait until the next testing window opens in May to attempt that part again. This limit underscores the importance of thorough preparation before each attempt—you have finite opportunities within each testing year.

Conclusion

The EA exam registration process involves navigating two separate systems—the IRS PTIN portal and Prometric’s scheduling platform, but once you understand the steps, it’s straightforward. Start by obtaining your PTIN (allowing 4-6 weeks if using Form W-12 from India), then create your Prometric account with your name exactly matching your passport, and schedule your first exam part during the international testing window.

Remember the key numbers: $267 per exam part, $18.75 for PTIN, $140 for enrollment application, and three years to pass all parts after your first passing score. With proper planning, accurate registration details, and the right identification on exam day, the administrative side of becoming an Enrolled Agent becomes a simple checklist rather than a source of stress.

To know more about the Enrolled Agent Exam, visit our iPleaders blog,

Frequently Asked Questions

Can I take the EA exam from India without visiting the US?

Yes, you can complete the entire EA certification from India. Prometric operates testing centers in Bangalore, Hyderabad, and New Delhi, where you can sit for all three exam parts. The PTIN application, exam registration, and enrollment application can all be completed remotely.

Do I need a Social Security Number to get a PTIN?

No, a US Social Security Number is not required. Indian applicants without an SSN can apply for a PTIN using Form W-12, which requires a notarized passport copy and takes 4-6 weeks to process.

How long does it take to get a PTIN for Indian applicants?

It takes about 15 minutes to sign up online and receive your PTIN. But using Form W-12, expect 4-6 weeks for IRS processing plus 1-2 weeks for international mail each way. Plan for approximately 6-10 weeks total from mailing your application to receiving your PTIN.

Can I schedule all three EA exam parts at once?

Yes, you can schedule multiple parts in one session, though Prometric doesn’t allow booking more than six months in advance. Many candidates prefer scheduling one part at a time based on their preparation progress.

What is the passing score for the EA exam?

The scaled passing score is 105 out of 130 for each part. Scores are calculated by converting correct answers to this scale, and you must achieve 105 or higher on all three parts independently.

How many times can I take the EA exam if I fail?

Each part can be attempted up to four times per testing window (May-February). After four failures on a single part, you must wait until the next testing window to try again.

Is there a minimum age requirement for the EA exam?

Yes, you must be at least 18 years old to qualify for enrollment under IRS Circular 230. This minimum applies to official enrollment after passing, though younger individuals can technically sit for the exam.

What happens if my passport name has a middle name, but I didn’t include it in registration?

You may be denied entry to the testing center. Contact Prometric immediately to correct your registration before your exam date. Name matching is strictly enforced with no exceptions.

Can I change my testing center after scheduling?

Yes, you can change your testing center by rescheduling your appointment. Standard rescheduling fees apply based on how far in advance you make the change (free if 30+ days out).

Is the EA exam fee refundable if I cancel?

No, exam fees are non-refundable. Cancellations forfeit the full $267 fee. Only rescheduling is possible, with fees varying based on the notice period provided.

How do I know if my PTIN is still valid?

Log in to the IRS PTIN System to check your status. PTINs expire annually on December 31 and must be renewed each year by that date for the following year.

What documents do I need for IRS enrollment after passing the exam?

After passing all three parts, submit Form 23 (Application for Enrollment to Practice Before the IRS) with the $140 fee. The IRS will conduct a suitability check including tax compliance and background verification.