| Aspect | Enrolled Agent | Tax Preparer |
|---|
| Credentials | Must pass the IRS Special Enrollment Exam or have worked for the IRS | No specific credentials required, though some may have PTINs or certifications |
| Work Environment | Primarily work in tax resolution, representation, and consulting | Prepare tax returns for individuals and businesses |
| Employer & Industry | Often employed by accounting firms, tax firms, or self-employed | Employed by tax preparation companies, accounting firms, or self-employed |
Enrolled Agents are licensed by the IRS and authorized to represent taxpayers before the IRS, focusing on tax resolution and representation. Tax Preppers mainly prepare tax returns and may lack the credentials or authority to represent clients in IRS disputes. While both work in the tax industry, Enrolled Agents have a higher level of certification and authority.