美国注册税务师EA考试导向

Published by www.prometric.com/irs Copyright © 2010 Prometric Inc., a Delaware corporation. All Rights Reserved. REVISED 20100120 IIINNNTTTEEERRRNNNAAALLL RRREEEVVVEEENNNUUUEEE SSSEEERRRVVVIIICCCEEE Enrolled Agent Special Enrollment Examination Licensing Information Bulletin For Examination period May 1, 2009 to February 28, 2010 Register online at www.prometric.com/irs Contents Introduction 1 A message from the IRS.............................. 1 At a glance ................................................ 1 Registering and scheduling your examination appointment 2 Test dates ................................................. 2 Registration process.................................... 2 1. Online—a one-step process................... 2 2. By fax to 800.347.9242........................ 2 3. By mail .............................................. 2 Scheduling your examination ....................... 3 Examination locations.................................. 3 Testing fees ............................................... 3 Rescheduling your appointment.................... 3 If absent or late for your appointment........ 4 Emergency closings................................. 4 Special test considerations........................... 4 Preparing for your exam 4 Study materials .......................................... 4 Examination topics overview ........................ 4 Taking your examination 5 Testing center procedures............................ 5 Testing regulations...................................... 6 Question types ........................................... 7 Your examination results.............................. 7 Rescheduling failed examination parts ........... 8 Carryover policy.......................................... 8 Feedback ................................................... 9 Applying for enrollment 9 Exam content outlines 10 Part 1 – Individuals ................................... 10 Part 2 - Businesses ................................... 11 Part 3 - Representation, Practices and Procedures ........................................... 12 Application form and instructions 14 Form 2587 - Application for Special Enrollment Examination ......................................... 15 Instructions for Form 2587......................... 16 1 Introduction An enrolled agent is a person who has demonstrated competence in tax matters, allowing that individual to represent taxpayers before the Internal Revenue Service. A person wishing to become an enrolled agent must pass a three-part Special Enrollment Examination (SEE) as well as a background check. Prometric has been selected to develop and administer the SEE. The information contained in this bulletin will help explain the steps needed to take the SEE and to become an enrolled agent. We wish you well in preparing for your examination. Follow these steps if you are interested in becoming an enrolled agent. To become an enrolled agent 1 Review this bulletin thoroughly to understand examination registration. 2 Contact Prometric to register for your examination, and to schedule an appointment and pay to take the examination. (See Page 2.) The quickest way to register is online at www.prometric.com/irs. Fax and mail options are also available. 3 Prepare for your examination. (See Page 4.) The examination topics listed in this bulletin on Page 10 are the basis for the examination. 4 Bring the required identification to the test center and take the scheduled examination. (See Page 5.) You will receive your results immediately after the examination. 5 Upon successfully passing all three parts of the examination, complete the IRS Application For Enrollment to Practice Before the Internal Revenue Service (Form 23) available online at www.irs.gov. As part of the processing of your application, the Internal Revenue Service will conduct a background check that will include a review of any tax compliance issues that you may have. To get answers not provided in this bulletin Direct all questions and requests for information about registering and scheduling exams to: Prometric Web site: www.prometric.com/irs Registration Fax: 800.347.9242 Scheduling: 800.306.3926 Or send mail to: Prometric Attn: IRS Special Enrollment Examination 1260 Energy Lane St. Paul, MN 55108 A message from the IRS At a glance ¬¬ ¬¬ R E G I S T E R I N G A N D S C H E D U L I N G Y O U R E X A M I N A T I O N A P P O I N T M E N T 2 Direct questions about applying for enrollment to: Internal Revenue Service Office of Professional Responsibility Phone: 313.234.1280 Fax: 313.234.1293 E-mail: EPP@irs.gov Answers to many questions can be found at www.irs.gov. Click on “tax professionals” and then click on “enrolled agents.” Registering and scheduling your examination appointment The Internal Revenue Service has contracted with Prometric to conduct its examination program. Prometric provides computerized testing at test centers throughout the world. The IRS and Prometric are working together closely to ensure that examinations meet federal requirements as well as professional examination development standards. The examination will be offered during the following time periods: • May 1, 2009 to February 28, 2010. • May 1, 2010 to February 28, 2011. To register for an examination, you must complete Form 2587 by using one of the three following options: 1. Online—a one-step process Completing Form 2587 online is considered an “express registration.” This is the only way to register and schedule an examination in the same day. To register and schedule an examination online, follow these steps: • Access www.prometric.com/irs and click Register for your test. • If it’s your first time, click Create Account to set up your user ID and password. • Complete the registration process by clicking on Scheduling. 2. By fax to 800.347.9242 • Fax your completed Form 2587 to Prometric at 800.347.9242. • Wait one full calendar day before scheduling an examination appointment. 3. By mail • Mail your completed Form 2587 to: Prometric Attn: IRS Special Enrollment Examination 1260 Energy Lane St. Paul, MN 55108 • Wait six to 10 calendar days for delivery and processing before scheduling an examination appointment. Test dates Registration process S C H E D U L I N G Y O U R E X A M I N A T I O N 3 Note For security and tracking purposes, candidates who wish to register for the examination must first have a Preparer Tax Identification Number (PTIN). A detailed description on obtaining a PTIN number can be found online at www.prometric.com/irs. Candidates may take each part of the examination at their convenience. Consequently, parts do not have to be taken on the same day, or on consecutive days. Candidates may take examination parts: • Up to four times each during May 1, 2009 to February 28, 2010. • Up to four times each during May 1, 2010 to February 28, 2011. Once your registration has been processed, you can schedule an examination appointment at any time online at www.prometric.com/irs or by calling 800.306.3926 between 8 a.m. and 8 p.m. (Eastern time), Monday through Friday. You will be provided a number confirming your appointment. Record and keep this confirmation number for your records—you will need it to reschedule, cancel or change your appointment in any way. Note You must schedule your exam within one year from the date your registration form has been processed by Prometric. Testing is not available in the months of March and April. Examinations are administered by computer at Prometric testing centers. Currently, the Special Enrollment Examination is given at nearly 300 Prometric testing centers located across the United States and internationally. Test centers are located in most major metropolitan areas. A complete list of these testing centers, addresses and driving directions is located at www.prometric.com/irs. In the box titled Do More, click on “Continue” and select your preferred test location. Most locations are open on Saturdays and some locations are open on Sundays and evenings. The testing fee is $101 for each part of the examination. This fee is paid at the time you schedule your examination. Accepted forms of payment include: MasterCard, Visa, American Express, Discover, Diner’s Club cards bearing the MasterCard symbol and JCB. Electronic checks are also accepted when scheduling by phone. Money orders, paper checks and cash are not accepted. Examination testing fees are not refundable or transferable. If you need to reschedule an examination for another date, time or location, you must contact Prometric. Rescheduling fees will apply as follows: • No fee if you reschedule at least 30 calendar days prior to your appointment date. • $35 fee if you reschedule five to 29 calendar days before your appointment date. • Another $101 full examination fee if you reschedule less than five calendar days before your appointment date. 99 Scheduling your examination 99 Examination locations Testing fees Rescheduling your appointment P R E P A R I N G F O R Y O U R E X A M 4 Note Rescheduling an exam must be done online at www.prometric.com/irs or by calling 800.306.3926. You cannot reschedule an examination by fax, e-mail or voicemail. If absent or late for your appointment If you miss your appointment or arrive late and are not allowed to test, your entire examination fee will be forfeited and you must pay $101 to schedule a new appointment. Emergency closings Severe weather or an emergency could require canceling scheduled examinations. If this occurs, Prometric will attempt to contact you by phone or e-mail; however, you may check for testing site closures at www.prometric.com/sitestatus. If the site is closed, your examination will be rescheduled without a rescheduling fee. If a testing center is open for testing and you choose not to appear for your appointment, your fee will be forfeited. You must then reschedule your examination and pay another full examination fee. ADA accommodation. If you require testing accommodations under the Americans with Disabilities Act (ADA), please call Prometric at 888.226.9406 to obtain an accommodation request form. ESL note. If English is your second language, please note that a language barrier is not considered a disability. Preparing for your exam In studying for the examination, you may wish to refer to the Internal Revenue Code, Circular 230, IRS publications, as well as IRS tax forms and accompanying instructions. Circular 230, IRS publications, as well as tax forms and accompanying instructions can be found online at www.irs.gov, clicking on Tax Professionals and then Enrolled Agents. This material may also be ordered from the IRS as a CD-ROM. You may order the Federal Tax Products CD-ROM (Publication 1796) by calling 877.233.6767. The CD cost is $25. There is an additional $5 handling fee if ordered by phone. To avoid the handling fee, the CD can be ordered via the Web at www.ntis.gov. Important From May 1, 2009 - February 28, 2010, all references on the examination are to the Internal Revenue Code, as amended through December 31, 2008. Also, unless otherwise stated, all questions relate to the calendar year 2008. The examination contains three parts. The length of each part is 3.5 hours (not including the pre-examination tutorial and post-examination survey). The parts of the examination are: • SEE1 Part 1 – Individuals • SEE2 Part 2 - Businesses • SEE3 Part 3 - Representation, Practices and Procedures Detailed content outlines for each exam part appear in this bulletin beginning on Page 10. 99 Special test considerations Study materials 99 Examination topics overview T E S T I N G C E N T E R P R O C E D U R E S 5 Prometric conducted a survey of enrolled agents to determine the tasks that they perform and the knowledge needed to perform those tasks. Based on the survey, a test blueprint was developed as well as test questions. As a result of the findings of the survey, there may be some changes from prior examinations in terms of emphasis or de-emphasis of certain areas tested. Note You can view copies of prior Special Enrollment Examination questions and answers by going www.irs.gov, click on Tax Professionals, Enrolled Agents, and then click on Special Enrollment Examination. Taking your examination Your examination will be given by computer at a Prometric testing center. You do not need any computer experience or typing skill to take your examination. Before you start the examination, you will receive a personalized introduction to the testing system. You can also take a pre-examination tutorial if you wish. You should arrive at the testing center at least 30 minutes before your scheduled examination appointment. When you arrive, you will be required to sign a signature log and have your photo taken electronically. You will also be asked to place a finger on a scanner that will generate a temporary digital representation of your fingerprint. The date and time you enter and exit the exam room will be recorded and the signature log will be verified against your electronic photo and the digital fingerprint. The fingerprint template is permanently erased within 48 hours after your test is completed. Identification required. You must present a valid, nonexpired form of identification before you can test. That identification document must: • Be government-issued (e.g., driver’s license, passport, state-issued identification card or military identification card) • Contain both a current photo and your signature (if it does not, you must present two identification cards: one with your photo and one with your signature) • Have a name that exactly matches the name used to register for the examination (including designations such as “Jr.” and “III”) Important Failure to provide appropriate identification at the time of the examination is considered a missed appointment. As a result, you forfeit your fees. If you cannot provide the identification listed above, contact Prometric before scheduling your appointment to arrange an alternative way to meet this requirement. 99 Testing center procedures 99 T A K I N G Y O U R E X A M I N A T I O N 6 To ensure that all candidates are tested under equally favorable conditions, the following regulations and procedures will be observed at each testing center. Failure to follow any of these security procedures may result in the disqualification of your examination and forfeiture of testing fees. Prometric reserves the right to audiotape and videotape any examination session. • No reference materials, papers or study materials are allowed at the test center. If you are found with these or any other aids, you will not be allowed to continue the examination and your answers will not be scored. Candidates will not be able to leave the testing room with a copy of any notes taken during the exam. Some examination questions may contain excerpts from the Internal Revenue Code or Income Tax Regulations. • Candidates will be able to use an onscreen calculator during the exam. Prometric will furnish each candidate with a handheld calculator that is silent, solar or battery-operated and nonprogrammable (without paper tape-printing capabilities or alphabetic keypads). Candidates are not allowed to bring their own calculators. Prometric is not responsible for items left in the reception area of the testing center. While lockers are provided, it is recommended that personal items not be brought into the testing center. Note the following: • Electronic equipment—cameras, tape recorders, cell phones, PDAs, pagers, etc.—is not permitted in the testing room and must be powered off while stored in a locker. • Pocket items—keys, wallet, etc.—must remain in your pocket or be stored in a locker during testing. • Other personal items—digital watches, outerwear that is not being worn while testing (sweater, jacket, etc.), briefcases, purses, etc.—are not permitted in the testing room. • Food and drink, including water, are not allowed in the testing room. • If you leave the testing room while an examination is in progress, you must sign out/in on the roster and you will lose examination time. • You are not allowed to use any electronic devices or phones during breaks. • No guests, visitors or family members are allowed at the testing center. • Candidates who engage in any kind of misconduct or disruptive or offensive behavior may be dismissed from the examination. Examples are: giving or receiving help, taking part in an act of impersonation, removing test materials or notes from the testing room, using rude or offensive language and behavior that delays or interrupts testing. • Weapons are not allowed at the testing center. If questions arise. Test center administrators are not allowed to answer any questions pertaining to the examination content. If you do not understand a question on the examination, you should answer the question to the best of your ability. Testing regulations References Calculators Personal items Breaks Visitors Misconduct or disruptive behavior Weapons Q U E S T I O N T Y P E S 7 The questions in your licensing examination are multiple choice. Each provides four options from which you choose your answer. Question formats. Three different multiple-choice formats are used. Each format is shown in the following examples. Which of the following entities are required to file Form 709, United States Gift Tax Return? A. An individual B. An estate or trust C. A corporation D. All of the above Supplemental wages are compensation paid in addition to an employee’s regular wages. They do not include payments for: A. Accumulated sick leave B. Nondeductible moving expenses C. Vacation pay D. Travel reimbursements paid at the Federal Government per diem rate There are five tests which must be met for you to claim an exemption for a dependent. Which of the following is not a requirement? A. Citizen or Resident Test B. Member of Household or Relationship Test C. Disability Test D. Joint Return Test Experimental questions. Your examination may include some experimental questions that will not be scored. If present, they are distributed throughout the examination and will not be identified as such. These are used to gather statistical information on the questions before they are added to the examination as scored items. These experimental questions will not be counted for or against you in your final examination score. Scores will be shown on screen at the end of your examination and you will receive a printed score report. Examination scores are confidential and will be revealed only to you and the IRS. 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. Fail. If you fail, your score report will show a scaled score between 40 and 104. You will also receive diagnostic information to assist you with future examination preparation. Diagnostic information will show an indicator of 1, 2, or 3 meaning: 1 Considerably below the minimally acceptable score. It is important for you to approach how y