Primary-source guidance
How can someone in India become an Enrolled Agent?
A candidate in India follows the same IRS enrollment pathway: obtain a PTIN, pass all three parts of the Special Enrollment Examination within the permitted carryover period, apply for enrollment using Form 23, pay the IRS enrollment fee, and pass the IRS suitability check. International test scheduling is currently delayed, so verify dates directly with the IRS and PSI.
Written and author-reviewed by Pankaj EA Exam Master. Last reviewed 2026-08-24.
The official pathway from India
The Enrolled Agent credential is awarded by the IRS. It is a federal credential for practice before the IRS, not an Indian degree and not a state-issued U.S. licence. The IRS pathway for the examination route has four substantive stages.
- Obtain a PTIN. A valid Preparer Tax Identification Number is required before scheduling the SEE. Candidates without a U.S. Social Security number should follow the current IRS PTIN process rather than entering substitute information.
- Pass all three SEE parts. Schedule through the current official provider, PSI Services. Parts may be taken in any order. Passing credit generally carries for three years.
- Apply for enrollment. After passing all parts, file Form 23 and pay the IRS enrollment fee. IRS Publication 5279 tells examination candidates to apply within one year of passing.
- Pass the suitability review. The IRS checks tax compliance and criminal-background matters before granting enrollment.
What changes for a candidate living in India?
The credential requirements do not become a separate India syllabus. The practical differences are identity documentation, PTIN processing, payment and time-zone planning, and whether PSI is currently accepting international appointments. Your legal name should be consistent across PTIN, PSI, identification and Form 23 records.
As of this page’s review date, the IRS says international SEE scheduling and testing are temporarily delayed and new start dates have not been determined.
Treat that notice as a live operational status, not a permanent rule. Check the IRS Enrolled Agent FAQ and PSI portal before making travel, leave or payment decisions.
A sensible preparation sequence
- Resolve the PTIN and identity-record requirements first.
- Download the current PSI Candidate Information Bulletin and content outlines; do not study from an old provider bulletin.
- Choose an exam-part order based on your background, not an assumed mandatory sequence.
- Study current U.S. federal tax law and practise 100-question, 3.5-hour mock exams.
- Verify international appointment availability before paying for non-refundable travel or support arrangements.
What Enrolled Mastery does—and does not do
Enrolled Mastery provides independent SEE preparation and proctored mock-exam practice. A booking here is for a mock exam. It is not an official IRS examination appointment, and Enrolled Mastery cannot register, schedule, reschedule or confirm an official SEE appointment.
Official primary sources
- IRS — Become an enrolled agent
- IRS — Enrolled agents: frequently asked questions
- IRS Publication 5279 (Rev. 6-2026)
- PSI — IRS SEE test-taker portal
Enrolled Mastery is an independent examination-preparation provider and is not affiliated with the IRS or PSI Services. Bookings are for mock exams only, not official IRS SEE appointments.