| "Congratulations! You've just finished taking the Enrolled | | | | not how qualified. Enrolled agent training occurs on the |
| Agents Exam, which will determine whether or not you | | | | job and through EA continuing education courses. |
| can practice before the IRS. Here are your results!" | | | | Those who fail, on the other hand-- after cursing under |
| Okay, so that's not the EXACT screen that pops up | | | | their breath-- will receive their score, along with a |
| after you finish the Enrolled Agent Exam, but it's pretty | | | | diagnostic report indicating areas of weakness. If you |
| close. Immediately after you click that final "OK" button, | | | | fail, your score report will show a scaled score |
| a score report appears on your screen, and you | | | | between 40 and 104, along with diagnostic information |
| receive a printed score report with your enrolled agent | | | | to assist you with future enrolled agent test prep |
| test results. The scores are confidential, known only to | | | | efforts. |
| you and the IRS. And that's it. No waiting, no weeks of | | | | Diagnostic information will show one of the following |
| stalking your mailman for that long-awaited results | | | | indicators for each topic area of the exam: |
| envelope, no stress. Your results are given almost | | | | 1) Considerably below the minimally acceptable score. |
| instantly. | | | | If you receive this indicator, it is important for you to |
| But how are the results calculated? For each of the | | | | approach how you study this topic as you prepare to |
| three 100-question sections of the Special Enrollment | | | | take the test again. You may want to consider taking |
| Exam, scores are based on a scaled curve system. | | | | an enrolled agent training course or participating |
| This system is determined by calculating the number | | | | actively in a study group on this topic. |
| of questions answered correctly from the total number | | | | 2) Marginally below the minimally acceptable score. |
| of questions in the examination, and then ranking your | | | | This means close, but no cigar. You should study this |
| exam results against others taking the exam and | | | | topic in detail as you prepare to take the test again. |
| converting them to scale that ranges from 40 to 130. | | | | 3) At or above the minimally acceptable score. This |
| (Raise your hand if that was confusing. Okay, let's | | | | indicator means you were well-prepared for this |
| simplify.) | | | | section. Be sure to review this topic as you prepare to |
| Exam scores are based solely on the number of | | | | take the test again. |
| correct answers-- incorrect answers don't count | | | | After you pass all three parts of the examination, you |
| against a person's score. Your percentage is then | | | | can file Form 23, Application for Enrollment to Practice |
| compared to others who have taken the exam in the | | | | Before the Internal Revenue Service within one year |
| past, to see whether or not you exhibit a command of | | | | of the date you passed all parts of the examination. |
| the material. The IRS has determined a minimum level | | | | Form 23 is available on the IRS website. (Click on "tax |
| of knowledge deemed acceptable, and that minimum | | | | professionals" and then click on "enrolled agents.") |
| amount translates to a score of 105 on the scale. | | | | Attaching copies of passing score reports reflecting all |
| Ta-da! | | | | parts passed to your Application for Enrollment will |
| If you get at least 105, you will be notified immediately | | | | speed up processing of your application. |
| with a simple "pass" screen, rather than a numbered | | | | And that's it. After three grueling tests, some |
| score (sorry for those overachievers out there, hoping | | | | semi-complicated math calculations, and three speedy |
| to post a picture of your perfect 130 on the fridge). A | | | | answers, you'll be on your way to becoming an |
| passing scores indicates that a candidate is qualified-- | | | | Enrolled Agent. |