Enrolled Agent Salary and Jobs: Pay, Roles and Who Hires
An enrolled agent (EA) is a federally authorized tax practitioner with unlimited practice rights before the IRS: any taxpayer, any tax matter, at any IRS office. BLS publishes no wage figure for enrolled agents. The two closest BLS groups are Tax Preparers (13-2082), median $54,920 in May 2025, and Accountants and Auditors (13-2011), median $83,680 (BLS OEWS, released May 15, 2026). The IRS counted 72,945 enrolled agents with a current PTIN as of November 1, 2026. Figures checked November 15, 2026.
Pay: the two closest BLS groups
Annual pay, May 2025
Thin line: 10th to 90th percentile. Box: 25th to 75th percentile (the middle half). Gold mark: median. Annual wages in US dollars.
Text version
- Tax Preparers (13-2082): median $54,920 a year; 25th percentile $38,910, 75th $76,300; 10th $33,760, 90th $99,270.
- Accountants and Auditors (13-2011): median $83,680 a year; 25th percentile $67,020, 75th $109,810; 10th $56,020, 90th $144,090.
| Annual wage, May 2025 | Tax Preparers (13-2082) | Accountants and Auditors (13-2011) |
|---|---|---|
| 10th percentile | $33,760 | $56,020 |
| 25th percentile | $38,910 | $67,020 |
| Median | $54,920 | $83,680 |
| 75th percentile | $76,300 | $109,810 |
| 90th percentile | $99,270 | $144,090 |
| Mean | $60,930 | $94,750 |
| Employment (employees only) | 76,480 | 1,449,500 |
Read these as the two groups EAs most often sit in, not as an EA wage. Tax Preparers covers return preparation; Accountants and Auditors covers wider accounting and tax roles. The state and industry breakdowns are in the BLS OEWS profiles for Tax Preparers and Accountants and Auditors.
Roles and the parts behind them
You need all three SEE parts to enroll, but each role leans on one part more than the others.
| Role | What you do | Part it leans on |
|---|---|---|
| Individual tax preparer and adviser | Prepare and advise on Form 1040 returns, credits, retirement income, estates and gifts | Part 1 (Individuals) |
| Business tax preparer | Prepare partnership, S and C corporation, trust and employment returns | Part 2 (Businesses) |
| Representation | Represent taxpayers in examinations, appeals and collection, under a power of attorney | Part 3 (Representation) |
| Own practice | All of the above, plus Circular 230 duties as the practitioner of record | Parts 1-3 |
The parts in detail: Part 1 (Individuals), Part 2 (Businesses) and Part 3 (Representation).
Who hires
- Tax preparation firms, for individual and business returns.
- CPA and accounting firms, for tax preparation, planning and representation work.
- Corporate tax departments, for in-house compliance.
- Your own practice: an EA can represent any taxpayer before the IRS without working for a firm.
No regulator publishes a list of the largest employers of enrolled agents, so we name none.
How many enrolled agents there are
| Credential | Current 2026 PTIN holders |
|---|---|
| Enrolled agents | 72,945 |
| CPAs | 210,487 |
| Attorneys | 26,696 |
| All PTIN holders | 902,514 |
The count covers enrolled agents who hold a current 2026 PTIN, the number every paid preparer needs, so it leaves out EAs who did not renew a PTIN this year. Most of the 902,514 PTIN holders hold none of these three credentials. The figures are on the IRS preparer statistics page, which is updated during the year.
Career path
From PTIN to enrolled agent
Text version
- Get a PTIN. A preparer tax identification number. PSI will not schedule the exam without one.
- Pass SEE Parts 1-3. In any order; each passed part counts for 3 years from the date you pass it.
- Apply for enrollment. Form 23 within 1 year of passing the last part, the US$140 fee and a suitability check.
- Enrolled agent. Prepare returns and represent taxpayers before the IRS. 72 hours of CE every 3-year cycle (31 CFR 10.6(e)).
- Senior roles. Tax manager, senior tax associate or owner of a tax practice. Titles are set by employers.
The guides for each step: how to become an enrolled agent, scheduling with PSI, which part first and what the exam costs.
See open roles
We don't list or vet roles, and we have no tie to any employer or job board. These links open a live search for enrolled agent roles in the United States:
Sources
- BLS Occupational Employment and Wage Statistics, May 2025, 13-2082 Tax Preparers and 13-2011 Accountants and Auditors (data.bls.gov/oesprofile), checked November 15, 2026.
- IRS Tax Professional Management Office, federal tax return preparer statistics, data current as of November 1, 2026 (irs.gov), checked November 15, 2026.
- IRS enrolled agent pages and Circular 230 (31 CFR Part 10), as at 11 Nov 2026.
Frequently asked questions
How much does an enrolled agent make?
BLS publishes no enrolled-agent-only wage. In May 2025 the median annual wage was $54,920 for tax preparers (13-2082) and $83,680 for accountants and auditors (13-2011), the two closest groups (BLS OEWS, released May 15, 2026). Both cover employees only.
How many enrolled agents are there?
72,945 enrolled agents held a current 2026 PTIN as of November 1, 2026, among 902,514 PTIN holders (IRS Tax Professional Management Office preparer statistics).
Can an enrolled agent work for themselves?
Yes. With unlimited practice rights before the IRS, an EA can prepare returns and represent any taxpayer from their own practice. Others work at tax preparation firms, accounting firms or corporate tax departments.
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