| Aspect | Internship Remote Enrolled Agent | Enrolled Agent |
|---|
| Credentials | Typically in training, may not yet have certification | Must pass the IRS Special Enrollment Exam and obtain certification |
| Work Environment | Remote, often part-time or internship setting | Can work remotely or in-office, full-time |
| Employer & Industry Usage | Internship programs, tax firms, training roles | Tax preparation firms, accounting firms, IRS authorized |
The main difference is that an Internship Remote Enrolled Agent is usually in training or an internship phase without full certification, whereas an Enrolled Agent is a fully certified tax professional authorized to represent clients before the IRS. Internships often serve as a pathway to becoming an Enrolled Agent, who has met all certification requirements and can practice independently.