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. 这些税务专家 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.
The enrolled agent license is the most expansive license the IRS grants a tax professional. Enrolled agents are generally unrestricted as to which taxpayers they can 代表, 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. CPAs and attorneys are licensed by the states, but enrolled agents are federally licensed. While the IRS requires all preparers to obtain and maintain a valid Preparer Tax Identification Number (PTIN), enrolled agents have gone beyond basic requirements and have demonstrated their expertise through testing.
How Enrolled Agents Stand Out:
Taxpayers who find themselves in tax trouble are allowed to 代表 themselves before the various administrative levels of the IRS. 然而, most taxpayers facing an IRS collection action, an IRS audit of any sort (whether the IRS asks for mounds of documents by mail or requests an in-person examination), or an appeal of any collection or examination action would be wise to send a 合格税务专家 在他或她的位置. Taxpayers who are 代表ed have a guide who can lead them through the process, someone authorized to speak on their behalf (and in their place) and right for the best possible outcome. Enrolled agents are authorized by the IRS to 代表 taxpayers before the IRS; every enrolled agent has passed testing on 表示.
The advantage of working with an enrolled agent lies not only in the depth of his or her experience and understanding of how to prepare a tax return, 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.
The IRS recommends using a tax preparer that is a member of a professional organization that offers continuing education and other resources, and holds members to a code of ethics. NAEA goes beyond the IRS’s recommendations by requiring members to fulfill continuing education requirements that exceed the IRS’s required minimum. 除了, NAEA members must adhere to a stringent 道德守则 and Rules of Professional Conduct. Members of NAEA belong to a strong network of experienced , well-trained tax professionals who effectively 代表 their clients and work to make the tax code fair and reasonably
执行.
How NAEA Members Stand Out:
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. EAs prepare millions of tax returns each year and their expertise in the continually changing field of taxation enables them to effectively 代表 taxpayers audited by the IRS. 除了 to 税务筹划 and tax 表示, many enrolled agents offer other business-related services, which may include:
Because enrolled agents have such diverse backgrounds and may offer a variety of services, it is important to talk with your enrolled agent about how best to put his or her expertise to work for you. Find an enrolled agent near you with NAEA’s Find a Tax Expert Directory.
除了 to the stringent testing and application process, the IRS requires enrolled agents to complete 72 hours of continuing education every three years to maintain their licenses. NAEA raises the bar even further—its members are required to complete at least 90 hours in a three-year period.
是的. Every year there are numerous changes to the tax laws and tax code. The National Taxpayer Advocate has identified the complexity of the tax code as the most serious problem facing taxpayers and the IRS alike. 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, while others are effective on the date a particular bill or law is signed.
EAs take continuing education courses each year to keep up with the changes and have research tools at their disposal to constantly monitor updates. 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, you know your preparer keeps up with the rules and regulations and will use this expertise to do the best job possible for you.
Your tax needs are best served by an enrolled agent. 然而, no matter who you hire, there are certain things to keep in mind.
总是用a 合格的专业 准备你的纳税申报表.
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. Reputable preparers will ask to see receipts and will ask multiple questions to determine whether expenses, 扣除, 其他项目也符合条件. By doing so, they are trying to help their clients avoid penalties, interest, or additional taxes that could result from an IRS examination.
他们是 唯一的 federally-licensed tax practitioners who specialize in taxation and also have unlimited rights to 代表 taxpayers before the IRS. Enrolled agents are required to complete many hours of continuing education each year to ensure they are up-to-date on the constantly changing tax code and must abide by a code of ethics. When you need a true tax professional, see an enrolled agent.
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