How to Register for the EA Exam From India: PTIN, PSI, and Scheduling in 2026
Last reviewed: July 22, 2026. This article reflects current IRS and PSI registration procedures for international candidates.
Registering for the EA exam from India used to mean finding a Prometric test center, possibly in another country, and traveling there on exam day. PSI's remote proctoring changed the logistics completely. Here's the step-by-step for the 2026-2027 testing window.
Step 1. Get your PTIN
You need a Preparer Tax Identification Number before you can schedule any EA exam. Apply online at IRS.gov. The process takes about 15 minutes. You'll need your passport, your address, and an email address. The fee is $18.75 and you pay by credit card or US bank account.
The PTIN application asks for your Social Security Number or Individual Taxpayer Identification Number. If you don't have either. most Indian candidates don't. select "Foreign" under the identification section and use your passport number. The IRS issues PTINs to foreign applicants who don't have US tax identification numbers.
Your PTIN arrives by email, usually within minutes. Keep it. You'll use it every time you schedule an exam and every year you prepare returns.
Step 2. Create your PSI account
Go to the PSI scheduling portal and create an account. Select "IRS Special Enrollment Examination" as your exam type. Enter your PTIN when prompted. Verify your name matches your passport exactly. the proctor will check this on exam day.
PSI's portal shows available exam dates, times, and delivery methods for your location. If remote proctoring is available in India, you'll see "Remote Online Proctored" as a delivery option alongside any physical test centers that may exist.
Step 3. Schedule your exam
Pick your part. Most candidates start with Part 1 (Individuals). Some start with Part 3 (Representation) if they have practice experience and want to get the rules and ethics exam out of the way. Part 2 (Businesses) is generally considered the hardest and is usually taken last.
Pick a date and time. The 2026-2027 testing window runs from July 1, 2026 through February 28, 2027. The exam is not offered in March or April while the IRS updates it for new tax law. Schedule at least a few weeks out to give yourself time for a final review.
You'll need to pass all three parts within three years. If you pass Part 1 in July 2026, you have until July 2029 to pass Parts 2 and 3. If you fail a part, you can retake it in the next testing window. There's no limit on retakes other than the three-year completion window and the per-part fee each time.
Step 4. Set up for remote proctoring
PSI's remote proctoring uses a live proctor who watches you through your webcam. The requirements:
A private room with a door that closes. No other people. No phones, tablets, smartwatches, or second monitors. A desk or table clear of everything except your computer, keyboard, and mouse. A webcam that can show your face and your workspace. A stable internet connection. A computer that passes PSI's system check, which you can run before exam day.
You'll do a room scan at the start. the proctor will ask you to use your webcam to show them the room, the desk, the walls, under the desk. This takes about five minutes. Then the exam begins.
You cannot leave the room during the exam. No bathroom breaks. No water unless it's in a clear bottle with no label. The proctor can see and hear you the entire time. If your internet drops, the exam may terminate and you may need to reschedule. PSI's policy on technical failures during remote exams is still being clarified for international candidates. Have a backup connection.
Step 5. After you pass
When you pass all three parts, you'll receive instructions from the IRS for completing Form 23, the Application for Enrollment to Practice Before the Internal Revenue Service. File it through Pay.gov. Pay the $140 enrollment fee. The IRS will conduct a suitability check. tax compliance, criminal background. If you pass, you receive your enrollment card.
From India, the suitability check doesn't require a US background check the way a US citizen's would. The IRS will ask for your tax compliance history. If you've never filed US taxes, you may need to state that and explain why. If you have US filing obligations and haven't met them, resolve those before applying.
Your EA status requires renewal every three years. You need 72 hours of continuing education per three-year cycle, including 6 hours of ethics, with at least 16 hours per year and 2 ethics hours per year. CE can be completed online through IRS-approved providers. You renew your PTIN annually regardless.
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Related: Becoming an EA From India: Career Path and Outlook · EA Exam Remote Testing Now Available · How to Schedule Your EA Exam With PSI · EA Continuing Education Requirements