IRS Form 2587 – IRS Forms, Instructions, Pubs 2026 – In the world of tax preparation and representation, becoming an Enrolled Agent (EA) is a prestigious achievement that allows professionals to represent taxpayers before the Internal Revenue Service (IRS). A key step in this process is submitting IRS Form 2587, the Application for Special Enrollment Examination. This form is essential for registering to take the Special Enrollment Examination (SEE), a rigorous test that demonstrates expertise in federal tax matters. Whether you’re a tax preparer looking to advance your career or someone interested in IRS representation, understanding Form 2587 is crucial. This article covers everything you need to know, from eligibility to submission, using the latest information as of 2026.
What Is IRS Form 2587?
IRS Form 2587 is the official application used to register for the Special Enrollment Examination (SEE). It collects basic personal information from applicants to facilitate exam registration and is administered through Prometric, the IRS’s testing partner. The form’s primary purpose is to identify candidates and ensure they meet initial requirements before scheduling the exam.
Key details required on the form include:
- Full name (last, first, middle initial)
- Mailing address (including city, state, ZIP/postal code, country, and province if applicable)
- Primary and secondary telephone numbers
- Date of birth (in mm-dd-yyyy format)
- Preparer Tax Identification Number (PTIN)
Applicants should complete Form 2587 only once during the registration process. If you don’t pass all exam parts initially, you don’t need to resubmit the form for retakes.
The form is available for download from the IRS website and can be submitted online, by fax, or by mail. Its revision date is March 2024, ensuring it reflects current procedures.
Understanding the Special Enrollment Examination (SEE)
The SEE is a three-part exam designed to test competency in tax matters, covering individual taxes, business taxes, and representation practices and procedures. Passing all parts within three years is required to qualify as an Enrolled Agent.
- Part 1: Individuals – Focuses on individual tax returns and related topics.
- Part 2: Businesses – Covers business entities, partnerships, corporations, and estates.
- Part 3: Representation, Practices, and Procedures – Addresses ethics, recordkeeping, and IRS procedures.
The exam is computer-based and offered year-round at Prometric testing centers. Sample questions and a candidate information bulletin are available on the Prometric website to aid preparation.
Eligibility Requirements for the SEE
To apply for the SEE using Form 2587, you must first obtain a PTIN. There are no formal education or experience prerequisites beyond this, making the EA path accessible to many. However, certain IRS employees may be exempt from the exam based on past technical experience.
Note that while anyone with a PTIN can apply, ultimate enrollment as an EA requires passing a suitability check, including tax compliance and a criminal background review.
How to Obtain a PTIN?
A Preparer Tax Identification Number (PTIN) is mandatory for anyone who prepares or assists in preparing federal tax returns for compensation. To get one:
- Visit the IRS PTIN website at www.irs.gov/ptin.
- Complete the online application (takes about 15 minutes) or submit Form W-12 by mail (4-6 weeks processing).
- Pay the annual fee (currently $21 as of 2026).
- If you lack a Social Security Number, provide additional documentation as specified.
Once obtained, include your PTIN on Form 2587.
Step-by-Step Guide to Completing and Submitting Form 2587
Filling out Form 2587 is straightforward:
- Download the form from the IRS website or access it via Prometric.
- Enter your personal details accurately. Use a ballpoint pen if printing, or complete it digitally.
- Ensure all fields are legible and complete to avoid delays.
Submission options:
- Online: Submit directly at www.prometric.com/see for fastest processing.
- Fax: Send to 1-800-347-9242, then wait one day before scheduling.
- Mail: Send to Prometric, Attn: IRS Special Enrollment Examination, 7941 Corporate Drive, Nottingham, MD 21236. Allow 6-10 days for processing.
After submission, you can schedule your exam parts separately.
Scheduling, Fees, and Taking the Exam
Once Form 2587 is processed:
- Schedule via Prometric’s website or by calling 800-306-3926.
- Pay $259 per exam part at scheduling (non-refundable).
- Bring required ID to the test center.
The exam is multiple-choice, with scores reported immediately for most parts. You have three years from passing the first part to complete all three.
What Happens After Passing the SEE?
Upon passing:
- Apply for enrollment within one year using Form 23.
- Pay the $140 enrollment fee via Pay.gov or mail.
- Undergo the suitability check.
Once approved, you’ll receive your EA credential. Maintain it with 72 hours of continuing education every three years (minimum 16 hours annually, including 2 hours of ethics).
Tips for Success on the SEE
- Review the SEE Candidate Information Bulletin for content outlines.
- Use IRS-provided sample questions.
- Consider prep courses from organizations like the National Association of Enrolled Agents (NAEA).
- Focus on high-weight topics like tax computations and ethics.
Frequently Asked Questions About IRS Form 2587 and the SEE
1. Do I need to resubmit Form 2587 if I fail a part?
No, submit it only once per registration cycle.
2. How long is the SEE valid?
Passing scores are valid for three years to complete all parts.
3. Can former IRS employees skip the exam?
Yes, if they have qualifying technical experience.
4. Where can I download Form 2587?
From the IRS website: https://www.irs.gov/pub/irs-pdf/f2587.pdf.
Final Thoughts
Applying for the Special Enrollment Examination via IRS Form 2587 is the gateway to becoming an Enrolled Agent, offering unlimited representation rights before the IRS. With no strict education barriers and year-round testing, it’s an achievable goal for dedicated tax professionals. Stay compliant, prepare thoroughly, and leverage official resources for success. For the most up-to-date details, visit the IRS or Prometric websites.