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注册代理人(EAs)是黄金城电子娱乐网址税务专家®. They are the only 联邦执照税务从业人员 他们都是专门研究税务的 并且有无限的权利代表纳税人出席内部会议 Revenue Service. 这些税务专家 earned the privilege of representing taxpayers 通过三部分法案 examination covering individual tax returns; business tax returns; 与代理、惯例和程序相关的，还是通过 作为前国税局雇员的经验. 所有候选人都要接受 由国税局进行的严格背景调查.
The enrolled agent license is the most expansive license the IRS grants a tax professional. Enrolled agents are generally unrestricted as to which taxpayers they can represent, 他们可以处理哪些类型的税务事项, 以及他们可以在此执业的国税局办公室. Unlike attorneys and CPAs, 谁可能会或者不会选择专攻税务, 所有登记的代理人都专攻税务. CPAs and attorneys are licensed by the states, but enrolled agents are federally licensed. While the IRS requires all preparers to obtain and maintain a valid Preparer Tax Identification Number (PTIN), enrolled agents have gone beyond basic requirements and have demonstrated their expertise through testing.
注册代理如何脱颖而出:
Taxpayers who find themselves in tax trouble are allowed to represent themselves before the various administrative levels of the IRS. However, 大多数纳税人面临国税局的催收行动, an IRS audit of any sort (whether the IRS asks for mounds of documents by mail or requests an in-person examination), or an appeal of any collection or examination action would be wise to send a qualified tax expert in his or her place. Taxpayers who are represented have a guide who can lead them through the process, someone authorized to speak on their behalf (and in their place) and right for the best possible outcome. Enrolled agents are authorized by the IRS to represent taxpayers before the IRS; 每位注册代理人均已通过代理测试.
The advantage of working with an enrolled agent lies not only in the depth of his or her experience and understanding of how to prepare a tax return, but in his or her knowledge of tax law 可以在国税局面前代表纳税人. 如果你收到国税局的信, or worse, 是被审计的还是收集操作的目标, 您的财务顾问可以代表您直接与国税局联系.
The IRS recommends using a tax preparer that is a member of a professional organization that offers continuing education and other resources, 并要求会员遵守道德准则. NAEA goes beyond the IRS’s recommendations by requiring members to fulfill continuing education requirements that exceed the IRS’s required minimum. In addition, NAEA members must adhere to a stringent Code of Ethics and Rules of Professional Conduct. NAEA的成员属于一个经验丰富的强大网络 , well-trained tax professionals who effectively represent their clients and work to make the tax code fair and reasonably
enforced.
NAEA成员如何脱颖而出:
Enrolled agents advise, represent, 并准备个人的纳税申报表, partnerships, corporations, estates, trusts, 以及任何其他有纳税申报要求的实体. EAs prepare millions of tax returns each year and their expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS. 除了税务准备和税务代理， many enrolled agents offer other business-related services, which may include:
因为登记代理有这样的 不同的背景，可以提供不同的服务, it is important to talk with your enrolled agent about how best to put his or her expertise to work for you. Find an enrolled agent near you with NAEA’s Find a Tax Expert Directory.
除了严格的测试和应用程序, the IRS requires enrolled agents to complete 72 hours of continuing education every three years to maintain their licenses. NAEA raises the bar even further—its members are required to complete at least 90 hours in a three-year period.
Yes. 每年税法和税法都会有很多变化. The National Taxpayer Advocate has identified the complexity of the tax code as the most serious problem facing taxpayers and the IRS alike. 最近对税法的审查显示，它包括3.800万字，只有4个,在过去的十年里，对法典进行了428次修改, 平均每天超过一次. 通常情况下，增加了一些条款，而其他条款到期. 有些准备金与通货膨胀挂钩，因此它们也会发生变化. 有些在年初生效, while others are effective on the date a particular bill or law is signed.
EAs take continuing education courses each year to keep up with the changes and have research tools at their disposal to constantly monitor updates. 大多数纳税人没有时间, desire, 或者是每年跟上税法的必要研究工具. 当你选择一个注册代理, you know your preparer keeps up with the rules and regulations and will use this expertise to do the best job possible for you.
您的税务需求最好由注册代理来满足. However, no matter who you hire, there are certain things to keep in mind.
Always use a qualified professional 准备你的纳税申报表.
Preparers should always sign the returns 并附上报税人税务识别号码(PTIN).
小心那些怂恿你撒谎的人 或以其他方式修改您的信息，以获得更大的退款.
纳税人对纳税申报单上的内容负责. Reputable preparers will ask to see receipts and will ask multiple questions to determine whether expenses, deductions, and other items qualify. 通过这样做，他们正试图 帮助客户避免处罚, interest, or additional taxes that could result from an IRS examination.
They are the only 联邦执照税务从业人员 who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS. Enrolled agents are required to complete many hours of continuing education each year to ensure they are up-to-date on the constantly changing tax code and must abide by a code of ethics. 当你需要一个真正的税务专家时，去找一个注册代理.
