IRS Form 2587 Guide: Special Enrollment Examination Rules

Introduction – What is Form 2587?

Form 2587, officially titled Application for Special Enrollment Examination, is an official application form provided by the Internal Revenue Service (IRS). It is used by tax professionals, accountants, and individuals to apply and register for the Special Enrollment Examination (SEE).

The IRS governs Form 2587 and administers the examination in partnership with Prometric, an official testing vendor. Passing the Special Enrollment Examination allows candidates to earn the coveted Enrolled Agent (EA) tax credential, giving them unlimited rights to represent taxpayers before the IRS.

Purpose of the Form

An Enrolled Agent is an elite tax practitioner who has demonstrated special competence in federal tax matters. EAs are federally authorized to represent individuals, businesses, and organizations in audits, appeals, and tax collection matters before the IRS.

Form 2587 serves several key regulatory and testing functions:

• It registers candidates to take one, two, or all three parts of the Special Enrollment Examination.
• It links the candidate’s testing application directly to their IRS Preparer Tax Identification Number (PTIN).
• It collects exam scheduling preferences, special disability testing accommodations, and non-refundable examination fees.

Who Needs to File This Form

Form 2587 is designed for aspiring tax representatives seeking federal enrollment. You should complete Form 2587 if you are:

• A tax preparer, bookkeeper, or accountant seeking to earn the Enrolled Agent (EA) license.
• A candidate ready to schedule and pay for any of the three parts of the Special Enrollment Examination.
• A candidate who needs to retake an exam part that was not previously passed.

Who Is Exempt / Not Required to File

Not all tax professionals need to take the Special Enrollment Examination or complete Form 2587. You do not need to file this form if:

• Licensed CPAs and Attorneys: Certified Public Accountants and licensed attorneys automatically possess unlimited representation rights before the IRS and do not need to take the SEE exam.
• Existing Enrolled Agents: Active EAs who have already passed the examination and maintained their credential through required continuing education.
• General Tax Preparers: Uncredentialed tax preparers who choose not to seek full representation rights before the IRS.

When to File

Form 2587 can be submitted whenever you are prepared to register, pay for, and schedule an examination part.

• Testing Window: The Special Enrollment Examination is generally offered annually from May 1 through the end of February of the following year. Testing centers are closed during March and April to update exam questions for annual tax law changes.
• Carryover Rules: Once you pass a part of the examination, you have a set carryover window (typically two years) to pass the remaining parts before the passed score expires.

Where and How to File

Most candidates complete Form 2587 online through the official Prometric testing portal for immediate processing and exam scheduling.

If submitting a paper application, complete Form 2587 and mail or fax it to the Prometric IRS Special Enrollment Examination processing address as per instructions on the form. Allow 6 to 10 days for paper application processing before attempting to schedule an exam date.

Step-by-Step Instructions to Fill the Form

Form 2587 is a structured registration form that requires candidate identification, test part selection, and payment details.

Form 2587 Section Breakdown

Form Section	Section Title	Required Information & Instructions
Candidate Details	Personal Identification	Enter your full legal name, Social Security Number (SSN), Preparer Tax Identification Number (PTIN), address, and email.
PTIN Requirement	Active PTIN Verification	Provide your valid IRS PTIN. The IRS will not credit examination results without an active PTIN on file.
Exam Selection	Part Selection	Select the specific exam parts you are taking: Part 1 (Individuals), Part 2 (Businesses), or Part 3 (Representation, Practices, and Procedures).
Accommodations	Testing Requests	Indicate if you require special testing accommodations under the Americans with Disabilities Act (ADA).
Payment & Sign	Fee & Candidate Signature	Provide payment details for the required test fees and sign the candidate declaration under penalty of law.

Required Documents/Information Needed Before Filling

Gather the following items before filling out Form 2587:

• An active Preparer Tax Identification Number (PTIN) obtained online or via Form W-12.
• Valid, unexpired government-issued photo identification (such as a driver’s license or passport) matching the exact legal name used on Form 2587.
• A valid credit card, debit card, or electronic check details to pay the non-refundable examination fee.
• Medical or professional documentation if requesting special testing accommodations.

Common Mistakes to Avoid

Errors on Form 2587 can cause exam registration rejections or testing center entry denial. Avoid these common mistakes:

• Name Mismatches: Entering a name on Form 2587 that does not match your government-issued photo ID exactly. Testing center staff will deny entry if names do not match.
• Applying Without a PTIN: Attempting to register for the exam without obtaining an active IRS PTIN first.
• Assuming Form 2587 Equals Final Enrollment: Believing that passing the exam automatically grants EA status. After passing all three parts, you must file Form 23 to request official IRS enrollment.
• Letting Exam Scores Expire: Failing to pass all three exam parts within the allowable carryover window, causing prior passing scores to expire.

Penalties for Non-Filing or Errors

Form 2587 is a voluntary professional examination registration form, so there are no tax non-filing penalties associated with it.

However, providing inaccurate information can lead to exam cancellation, forfeiture of non-refundable test fees, or disqualification from taking the Special Enrollment Examination. Furthermore, making fraudulent representations on Form 2587 can permanently bar a candidate from practicing before the IRS.

Related Forms or Schedules

Form 2587 is part of the federal Enrolled Agent authorization process and interacts with several IRS practitioner forms:

• Form 23 (Application for Enrollment to Practice Before the Internal Revenue Service)
• Form W-12 (IRS Paid Preparer Tax Identification Number Application)
• Form 2848 (Power of Attorney and Declaration of Representative)
• Form 8821 (Tax Information Authorization)

Frequently Asked Questions

What is the Special Enrollment Examination (SEE)?

The Special Enrollment Examination is a comprehensive, three-part exam administered on behalf of the IRS. It tests knowledge in individual taxation, business taxation, and representation rules to qualify candidates as Enrolled Agents.

What are the three parts of the SEE exam?

The three parts are: Part 1 (Individual Taxation), Part 2 (Business Taxation), and Part 3 (Representation, Practices, and Procedures). Candidates must pass all three parts to become an Enrolled Agent.

Do I need a college degree to file Form 2587 and take the exam?

No. There are no educational or degree requirements to file Form 2587 or take the Special Enrollment Examination. Any individual with an active PTIN can apply.

What happens after I pass all three parts of the SEE exam?

Once you pass all three parts, you must file Form 23 (Application for Enrollment to Practice Before the Internal Revenue Service). The IRS will conduct a background check (including personal tax compliance checks) before issuing your Enrolled Agent license.

Do CPAs and attorneys need to take the SEE exam?

No. CPAs and attorneys already hold unlimited representation rights before the IRS by virtue of their state professional licenses and do not need to take the SEE exam.

Can I register and file Form 2587 online?

Yes. Online registration through the Prometric test vendor website is the fastest way to submit Form 2587, pay exam fees, and schedule your testing appointment on the same day.

Conclusion – Key Takeaways

Form 2587 opens the doorway to earning the Enrolled Agent credential. Key takeaways include:

• Registers candidates for the three-part Special Enrollment Examination (SEE).
• Requires an active IRS Preparer Tax Identification Number (PTIN) before applying.
• Open to anyone seeking unlimited taxpayer representation rights before the IRS.
• Submitted online via Prometric or by mail/fax.
• Must be followed up with Form 23 after passing all three exam parts to receive final EA license.