關于國稅局稅務師最常見問題
1. 什么是國稅局稅務師？
稅務師是經由美國國稅局授權與認證，可以為個人，公司以及任何如要報稅的單位提供咨詢，代理與申報納稅服務的專業稅務人員。稅務師跟律師，會計師一樣，有權利代表納稅人跟國稅局處理各種稅務問題。
2.如何成為稅務師？
- 拿到報稅號碼
- 注冊國稅局稅務師執照考試
- 通過考試
- 申請執照
- 通過背景調查確定如期報稅以及沒有欠款
3．國稅局稅務師與其他合法稅務者有何區別（注冊稅務員）？
請參照圖表。
4.如果我的個人的稅務有問題，還能成為稅務師嗎？
沒有按期報稅或欠稅款都不能申請執照。
5.怎么查詢執照申請進度？
查詢執照申請進度，請發郵件到 epp@irs.gov, 或打電話到（313）234-1280. 記得寫上名字跟地址。
6.如何申請遺失的考證？
以下下的方式都可以：
- 電話：(313) 234-1280
- 傳真：(313) 234-1622
- 寄郵件：epp@irs.gov （寫上名字，聯系方式，電話，考證號碼）
了解更多信息，請電肯維培訓 1-888-939-6996
考試內容及分數
1.考試有哪些內容？
稅務師考試包括三個部分.
- Part1: 個人稅
- Part2: 公司稅
- Part3: 相關代理，條例，以及工作流程
2.每部分考試多少道題？
每部分100道題目。
3.稅務師考試是多久？
每部分的考試時間是3個小時。加上問卷調查，共4個小時。
4.每到題占分數比率多少？
每道題占的比率都是一樣的。
5.考題每年都不一樣嗎？
每年五月更改新考題
了解更多信息，請電肯維培訓 1-888-939-6996
關于考試
1.什么時候注冊考試最好？
越早越好，最遲也要提早兩天。
2.如果我通過一個部分，分數的有效期是多久？
有效期兩年。例如，11/15/2010通過第一部分，02/15/2011通過第二部分，那要在11/14/2012之前通過剩余的部分，否則第一部分的分數則無效。如在02/14/2013，還沒通過其他的部分，第二部分的分數則無效。
3.開卷考試？
閉卷考試，不得攜帶任何物品進出考場。
4.考試需要帶什么材料？
必須攜帶有照片，名字，簽名的身份證（例如駕照，護照等），考場會提供紙，筆和計算機。所有私人物品必須放在寄存柜。
5.為何考場不允許帶食物和水？
考場的規則是禁止攜帶任何物品，把作弊的機率降到最低。第二個原因是防止水灑在電腦上，會出問題。
了解更多信息，請電肯維培訓 1-888-939-6996
關于考試結果
1.怎樣獲得考試結果？
考試完畢，就可得知成績。
2. 需要把成績寄到稅務局嗎？
不需要，成績會自動轉到國稅局。
3.怎樣判斷合格率？60%，70%，82%還是其他？
Scaled scores是根據答對的題數轉化成40到130的范圍分數。國稅局把合格分數定在105。 落榜者得知分數后就知道自己的程度到哪里。104分者非常靠近合格，45分者則需更努力。
4.通過三個部分后，怎樣成為稅務師？
遞交表格23，并附上$30的支票，寄到表格上的地址
了解更多信息，請電肯維培訓 1-888-939-6996，或發電郵 info@kenvictraining.com
1. What is an enrolled agent?
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.
2. How do you become an enrolled agent?
Follow these steps to become an EA:
- Obtain a Preparer Tax Identification Number;
- Apply to take the Special Enrollment Examination (SEE);
- Achieve passing scores on all 3 parts of the SEE;*
- Apply for enrollment; and
- Pass a tax compliance check to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities.
*Certain IRS employees, by virtue of past technical experience, are exempt from the exam requirement.
3. What is the difference between an Enrolled Agent and other credentials (e.g., Registered Tax Return Preparers)?
View this chart to learn about different tax preparer credentials.
4. Is it possible to become an Enrolled Agent if I have or have had problems with my personal tax obligations?
Failure to timely file tax returns or to pay your taxes may be grounds for denying an application for enrollment. The Return Preparer Office will review all of the facts and circumstances to determine whether a denial of enrollment is warranted.
5. How can I check on the status of my Enrolled Agent application?
To find out the status of an Enrolled Agent application, please send an email to epp@irs.gov, or call (313) 234-1280. Please be sure to include your full name and address.
6. How do I obtain a misplaced enrollment card?
A replacement card may be obtained by calling (313) 234-1280. You may also request a replacement card by e-mail at epp@irs.gov or by fax at (313) 234-1622. If requesting the card via e-mail, please do not include your SSN. The request should include your name, contact information, such as your daytime phone, and your enrolled agent number.
To find out more information about Enrolled Agent, feel free to contact Kenvic Training at 1-888-939-6996 or email us info@kenvictraining.com
SEE Content/Scoring
1. What is covered on the SEE?
The SEE contains three parts as follows:
2. How many questions are on each part of the examination?
Each part of the SEE contains 100 questions.
3. What is the time limit for each part of the examination?
Each part is 3.5 hours long. The actual seat time is 4 hours to allow for a tutorial and survey.
4. What is the weight of each question?
Each item is weighted equally.
5. Do the questions change from year to year?
A new exam is introduced each May.
To find out more information about Enrolled Agent, feel free to contact Kenvic Training at 1-888-939-6996 or email us info@kenvictraining.com
SEE Availability/Scheduling
1. How far in advance should a candidate register before the testing date?
You should register and schedule as far in advance as possible. Allowing a longer lead time between scheduling and testing will enable you to choose a test date and time that is convenient for you. If space permits, you may register and schedule up to 2 days prior to your test date.
2. I previously passed parts of the exam, how long can I carryover those scores?
Candidates who pass a part of the examination can carryover passing scores up to two years from the date the candidate took the examination. For example, if a candidate took and passed part 1 on November 15, 2010 and passed part 2 on February 15, 2011, that individual has until November 14, 2012 to pass the remaining part otherwise he/she loses credit for part 1. On February 14, 2013, if that individual still has not passed all other parts of the examination, he/she loses credit for part 2.
To find out more information about Enrolled Agent, feel free to contact Kenvic Training at 1-888-939-6996 or email us info@kenvictraining.com
Test Center Environment
1. Will the tests be open book or resource assisted?
The examinations are closed book, so no reference materials, papers or study materials are allowed at the test center. You will not be able to leave the testing room with a copy of any notes taken during the examination. Some examination questions may contain excerpts from the Internal Revenue Code or Income Tax Regulations.
2. What should I bring to the test?
Please bring with you one unexpired U.S. government issued photo ID that includes your name, photo, and signature. Paper, pencil and a calculator will be provided at the test site. Personal items are not allowed in the test room and must be stored in a locker. Persons not scheduled to take a test are not permitted to wait in the test center.
3. Why can’t we have food or water in the testing room?
Prometric’s policy is to prohibit bringing in anything to the test center to minimize the opportunities for cheating. A second reason for prohibiting water specifically is the opportunity for the computer to be inadvertently damaged, making it difficult for other test-takers to test when they are scheduled. It can also be distracting to other test takers.
To find out more information about Enrolled Agent, feel free to contact Kenvic Training at 1-888-939-6996 or email us info@kenvictraining.com
Test Results
1. How do I obtain my SEE results?
Examination results are available immediately upon completion of the examination.
2. Do I have to send my test results to the IRS?
No. They will automatically be shared with the IRS and IRS records will be updated accordingly.
3. How can I determine what the passing percentage is? Is it 60%, 70%, 80% or something different?
The purpose of a scaled score is to provide a standardized way of reporting test scores to failing candidates when multiple test forms are used. Passing candidates will receive notification of having passed because the test has been designed to identify those who should pass not to rank order the test takers.
Scaled scores are determined by calculating the number of questions answered correctly from the total number of questions in the examination and converting to a scale that ranges from 40 to 130. The IRS has set the scaled passing score at 105, which corresponds to a minimum level of knowledge deemed acceptable by those persons who will be practicing before the IRS. Failing candidates are provided a scaled score value so that they may see how close they are to being successful. Candidates that receive a scaled score of 104 are very close to passing. Candidates with a scaled score of 45 are far from being successful.
4. Once I have passed all three parts of the SEE how do I officially become an Enrolled Agent?
Submit a completed Form 23, Application for Enrollment to Practice before the IRS, along with a check for $30 to the address listed on the Form.
To find out more information about Enrolled Agent, feel free to contact Kenvic Training at 1-888-939-6996 or email us info@kenvictraining.com