The IRS publishes a free, searchable list of Enrolled Agents at irs.treasury.gov/rpo/rpo.jsf. It’s officially called the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, and it lets you look up any Enrolled Agent by name or location and confirm the person holds an active Preparer Tax Identification Number (PTIN).1Internal Revenue Service. FAQs Directory of Federal Tax Return Preparers with Credentials and Select Qualifications No account is needed.
Searching the Directory
The directory covers more than just EAs. It lists tax professionals who hold an active PTIN and at least one recognized credential, including Enrolled Agent, CPA, attorney, and Annual Filing Season Program participant.1Internal Revenue Service. FAQs Directory of Federal Tax Return Preparers with Credentials and Select Qualifications To narrow it down, pick “Enrolled Agent” from the credential filter.
From there you have two ways to search:
- By location. Enter a five-digit ZIP code or a city and state, then set a distance radius in miles.
- By last name. You need at least the first three letters to get results.2Internal Revenue Service. Return Preparer Directory User Guide
A hit returns the Enrolled Agent’s name, city, state, and business address, and confirms an active PTIN plus the EA credential. If you’re shopping for options, a ZIP-code search with a reasonable radius is the quickest way to pull a short list.
When the Name Doesn’t Come Up
Not every legitimate EA appears in the directory. Someone’s PTIN can lapse during a renewal cycle, or the person may have opted out of the public listing. A missing name isn’t proof the credential is invalid.
To confirm status in those cases, email the IRS Office of Enrollment at epp@irs.gov. Include the person’s first and last name, complete address if you have it, and the Enrolled Agent number if you know it. The office says it aims to respond within 72 hours, with the caveat that operational demands can slow that down.3Internal Revenue Service. Verify the Status of an Enrolled Agent
That address handles enrollment questions only. It isn’t the Office of Professional Responsibility and won’t answer other kinds of inquiries.4Internal Revenue Service. Contact the Office of Enrollment
Checking for Disciplinary Actions
Confirming the credential is active isn’t the same as confirming good standing. The IRS Office of Professional Responsibility keeps a separate list of censures, suspensions, and disbarments issued over the past 25 years for violations of Circular 230, the regulations governing practice before the IRS.5Internal Revenue Service. Search for Disciplined Tax Professionals
It isn’t an online search form. The OPR publishes it as a downloadable Excel file. Each row shows the practitioner’s name, the city and state at the time of the sanction, the designation (“Enrolled Agent,” “CPA,” “Attorney”), the type of action, its effective date, and any reinstatement date.5Internal Revenue Service. Search for Disciplined Tax Professionals Open the file, use your spreadsheet’s find function, and check the name. It takes about 30 seconds and is worth doing before you hand anyone your financial records.
What Being on the List Actually Means
Enrolled Agent status is the highest credential the IRS awards to tax professionals.6Internal Revenue Service. Enrolled Agent Information It grants unlimited practice rights, meaning an EA can represent any taxpayer, on any tax matter, before any IRS office in the country. That puts EAs on equal footing with CPAs and attorneys for IRS representation, though the credential is focused on federal tax rather than the wider scope of accounting or law.7Internal Revenue Service. Enrolled Agents Frequently Asked Questions
To hold the credential, an EA passed the three-part Special Enrollment Examination (or qualified through prior IRS service) and must complete 72 hours of continuing education every three years, including at least 16 hours per year and 2 hours of ethics annually.8Internal Revenue Service. FAQs – Enrolled Agent Continuing Education Requirements They also renew their PTIN each year.9Internal Revenue Service. PTIN Requirements for Tax Return Preparers A current directory listing tells you those requirements are being met.
If Something Goes Wrong Later
If someone on the list, or someone claiming to be an EA, prepares a return fraudulently, files without your knowledge, or falsely claims the credential, you can file Form 14157, Complaint: Tax Return Preparer. When the conduct affected your return or refund directly, add Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit.10Internal Revenue Service. Make a Complaint About a Tax Return Preparer
Form 14157 can be submitted online, faxed to 855-889-7957, or mailed to the IRS Return Preparer Office in Atlanta. Don’t wait: complaints about federal tax matters more than three years old are generally not actionable. The IRS also won’t take fee disputes or complaints about state and local taxes through this channel.10Internal Revenue Service. Make a Complaint About a Tax Return Preparer