登记代理人是 黄金城电子娱乐网址税务专家®

You’ve got questions, we’ve got answers.

是什么 登记代理人(EA)?

Enrolled agents (EAs) are 黄金城电子娱乐网址税务专家®. 他们是 唯一的 federally-licensed tax practitioners who both specialize in taxation and have unlimited rights to 代表 taxpayers before the Internal 服务收入. These tax specialists have 赢得了 代表纳税人 before the IRS by either passing a three-part examination covering individual tax returns; business tax returns; and 表示, practice and procedure, or through relevant experience as a former IRS employee. All candidates are subjected to a rigorous background check conducted by the IRS.

有什么不同? between an EA and other tax professionals?

注册代理执照是国税局授予税务专业人员的最广泛的执照. 注册代理人通常不受他们可以代表哪些纳税人的限制, what types of tax matters they can handle, and the IRS offices before which they may practice. 不像律师和注册会计师, who may or may not choose to specialize in taxes, all enrolled agents specialize in taxation. 注册会计师和律师由各州颁发执照,但注册代理人则由联邦政府颁发执照. 虽然国税局要求所有报税人获得并保持一个有效的报税人税务识别号码(PTIN), 被录取的代理人已经超越了基本要求,并通过测试展示了他们的专业知识.

How Enrolled Agents Stand Out:

  • EA is the MOST expansive license the IRS grants.
  • ALL EAs specialize in taxation.
  • EAs go beyond basic requirements and have expertise.
  • Enrolled agent status is the highest credential the IRS awards.
  • Enrolled agents, like attorneys, have unlimited practice rights. 这意味着他们可以不受限制地代表哪些纳税人, what types of tax matters they can handle, and which IRS offices they can 代表 clients before.

是什么 表示?

纳税人如果发现自己有税务问题,可以在国税局的各级行政部门代表自己. 然而, most taxpayers facing an IRS collection action, 国税局的任何形式的审计(无论国税局是通过邮件要求成堆的文件还是要求亲自检查), 或对任何收集或检查行动的上诉将是明智的 合格税务专家 在他或她的位置. 有代表的纳税人有一名向导可以引导他们完成整个过程, 有人被授权代表他们说话(站在他们的立场上),争取最好的结果. 登记代理人由国税局授权在国税局前代表纳税人; every enrolled agent has passed testing on 表示.

The enrolled agent license is the highest credential the IRS issues.

与注册代理人合作的优势不仅在于他或她的经验深度和对如何准备纳税申报表的理解, 而是在他或她 税法知识 that may be used to 代表 taxpayers before the IRS. If you get a letter from the IRS, 或者更糟, are audited or are the target of a collection action, your EA can speak directly to the IRS on your behalf.

Why should I choose an enrolled agent who is a member of the National Association of Enrolled Agents (NAEA)?

黄金城电子娱乐网址国税局建议使用专业组织成员的税务编制员,该组织提供继续教育和其他资源, and holds members to a code of ethics. NAEA超越了IRS的建议,要求会员完成超过IRS最低要求的继续教育要求. 除了, NAEA成员必须遵守严格的道德规范和职业行为规则. Members of NAEA belong to a strong network of experienced , 训练有素的税务专业人员有效地代表他们的客户,并努力使税法公平合理

How NAEA Members Stand Out:

  • Members are held to a STRICT code of ethics.
  • NAEA goes beyond the IRS’s required minimums.
  • Members belong to a strong network of highly experienced tax experts.


注册代理人建议, 代表, and prepare the tax returns of individuals, 合作伙伴关系, 公司, 地产, 信托基金, and any other entity with tax reporting requirements. 税务助理每年准备数百万份纳税申报表,他们在不断变化的税务领域的专业知识使他们能够有效地代表国税局审计的纳税人. 除了 to 税务筹划 and tax 表示, 许多注册代理提供其他与业务相关的服务,其中可能包括:


Financial planning or budgeting




Because enrolled agents have such diverse backgrounds and may offer a variety of services, 重要的是要与你的注册代理谈谈如何最好地把他或她的专业知识为你工作. Find an enrolled agent near you with NAEA’s Find a Tax Expert Directory.


是否需要选修ea continuing professional education?

除了 to the stringent testing and application process, 黄金城电子娱乐网址国税局要求注册代理人每三年完成72小时的继续教育以保持其执照. NAEA的要求更高——其成员必须在三年内完成至少90个小时的实习.

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Are there really that many tax changes each year 这可能会影响到我?

是的. Every year there are numerous changes to the tax laws and tax code. 黄金城电子娱乐网址国家纳税人权益组织认为,税法的复杂性是纳税人和国税局共同面临的最严重问题. A recent review of the tax code revealed that it includes 3.8 million words and that there have been 4,428 changes to the code over the preceding ten years, an average of more than one per day. Frequently, provisions are added and others expire. Some provisions are indexed for inflation, so they change as well. Some are effective at the beginning of the year, 而另一些则在特定法案或法律签署之日生效.

ea每年都要参加继续教育课程,以跟上变化,并拥有研究工具,随时监测最新情况. Most taxpayers do not have the time, 欲望, or the research tools necessary to keep up with the tax code each year. When you choose an enrolled agent, 你知道你的筹备人员会遵守规章制度,并将利用他们的专业知识为你做最好的工作.

What are the key points to remember when hiring a tax professional?

Your tax needs are best served by an enrolled agent. 然而,无论你雇佣谁,都要记住一些事情.

总是用a 合格的专业 to prepare your tax return.

准备者应该总是 在申报表上签字 and include their Preparer Tax Identification Numbers (PTIN).

Beware of preparers who encourage you to lie or otherwise modify your information in order to get a bigger refund.

The taxpayer is responsible for what’s on a tax return. 信誉良好的财务编制人员会要求看收据,并会问很多问题,以确定是否费用, 扣除, 其他项目也符合条件. By doing so, they are trying to help their clients avoid penalties利息或国税局检查可能产生的附加税.

注册代理(EAs)是 黄金城电子娱乐网址税务专家®

他们是唯一获得联邦执照的税务从业人员,他们专门从事税务工作,并且在国税局面前代表纳税人拥有无限的权利. 注册代理人每年需要完成许多小时的继续教育,以确保他们了解不断变化的最新税法,并必须遵守道德准则. When you need a true tax professional, see an enrolled agent.

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