If you’ve ever navigated the maze of international tax requirements, you may have heard the term “Enrolled Agent” or EA. While this credential is most common in the United States, Australians with US tax ties—or anyone running global investments—should know what EAs do and why they matter in 2025’s evolving financial landscape.
What is an Enrolled Agent?
An Enrolled Agent (EA) is a tax professional licensed by the US Internal Revenue Service (IRS) to represent taxpayers in all matters relating to US taxes. Unlike accountants and tax agents who may be certified within Australia (such as CPAs or registered tax agents), EAs are recognised on a federal level in the US and can work with any taxpayer, regardless of state or residency. Their credential is the highest awarded by the IRS and requires passing a rigorous three-part exam covering individual and business tax returns, as well as IRS ethics and procedures.
- Global reach: EAs can represent clients living anywhere in the world.
- Authority: They have the right to represent taxpayers before the IRS in audits, collections, and appeals.
- Expertise: They specialise in complex tax matters—including cross-border tax compliance and expatriate tax issues.
Why Might Australians Need an EA in 2025?
While EAs are not a substitute for Australian tax agents, their expertise is crucial for Australians with US tax filing obligations. This includes dual citizens, US expats living in Australia, and Australians investing in US property or shares. In 2025, with the ATO and IRS continuing to strengthen data-sharing agreements and global tax compliance measures, having an EA on your side can help avoid costly errors or penalties.
Recent updates include:
- FATCA and CRS enforcement: The Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) continue to prompt tighter cross-border tax scrutiny.
- 2025 IRS digital initiatives: The IRS has expanded digital filing for non-residents and now requires more detailed foreign asset disclosures.
- Crypto and digital assets: New US and Australian reporting rules mean EAs are increasingly helping with cryptocurrency tax filings across borders.
Real-world example: An Australian-American dual citizen who owns rental property in both Sydney and California must file taxes in both countries. An EA can prepare the complex forms, claim the right credits to avoid double taxation, and represent the taxpayer if the IRS raises questions—without requiring the taxpayer to travel to the US.
EA vs Other Tax Professionals
It’s easy to confuse EAs with other tax experts, but there are key differences:
- Australian Registered Tax Agents: Specialise in Australian tax law, registered with the Tax Practitioners Board (TPB).
- Certified Public Accountants (CPAs): May have US or Australian credentials, but not all CPAs can represent clients before the IRS.
- Tax Lawyers: Handle legal disputes or tax litigation, but may not focus on routine tax compliance.
- EAs: Focus solely on tax, with unlimited rights to represent taxpayers before the IRS, including audits and appeals.
In 2025, many cross-border tax specialists in Australia work in partnership with EAs or hold both local and US credentials to offer seamless tax services for clients with international exposure.
How to Find and Work with an EA
If you need an EA, the IRS maintains an online directory of credentialed professionals. Many Australian accounting firms with international divisions have EAs on staff. Before engaging, check for up-to-date credentials, relevant experience, and familiarity with both US and Australian tax law. With digital tax filing now the norm, you can work with an EA remotely—ideal for expats and global investors.
