Dedicated offshore preparers and tax-resolution specialists working under your EA supervision. Production capacity without staffing a US office, IRS Circular 230 supervision intact, §7216 compliance handled cleanly from day one.
Why EA firms specifically
Enrolled Agents have a specific professional profile that shapes how offshore staffing fits. EAs are federally licensed to practice before the IRS, subject to Circular 230, and typically run leaner practices than CPA firms – often a single EA with 1–3 admin or junior staff serving 300–1,500 tax clients per year. The binding constraint isn't auditors or complex financial statements; it's tax return production capacity in a 14-week window.
For this profile, offshore staffing usually has the fastest payback of any accounting engagement we run. The work is well-scoped, the software is well-known, the preparers can be matched by complexity level, and the compliance overlay (§7216, Circular 230) is straightforward to handle once the templates are in place.
A typical growth path for a solo-EA practice looks like:
The ceiling on EA-led firms historically was the EA's own ability to review returns. Offshore production shifts the bottleneck – you still need the EA to sign, but a senior offshore preparer's returns pass review 85–90% first-time by month three, which means each return eats 15–25 minutes of EA time instead of 60–90 minutes.
EAs have exclusive IRS representation authority (shared only with CPAs and attorneys). Tax resolution work – installment agreements, offers in compromise, penalty abatement, audit representation – is high-value year-round work. Offshore tax resolution specialists handle the production layer: pulling and analyzing IRS transcripts, calculating reasonable collection potential, drafting Form 656 packages, preparing 433-A/B/F forms. The EA handles client-facing strategy and direct IRS communication.
For full tax preparation service details see offshore tax preparation. For the broader picture on offshore accounting, see the homepage.
FAQ
Yes. Circular 230 §10.35 requires that the signing preparer maintain competency and due diligence on the return. The use of preparation support staff (whether US-based employees, US-based contractors, or offshore contractors) is well-established and permitted as long as the EA reviews and signs the return.
Offshore preparers who are not signing the return don't need PTINs. Only the signing preparer (you, as EA) requires a PTIN. If you'd like an offshore senior preparer to be identified on the return as a preparer, that person would need to obtain a PTIN, which is possible for non-US preparers though uncommon.
Same as CPAs: written consent in IRS-specified format before any tax return information is disclosed to the offshore preparer. We provide template consent language. Most EAs add the consent paragraph to their engagement letters – one-time update for the practice.
150 returns per season is the practical minimum for a dedicated preparer. Below that, per-return pricing ($35–$250 depending on complexity) is more cost-efficient. Most EAs doing 250+ returns find dedicated seats cheapest.
Production work yes; representation work no. Direct IRS representation is reserved to the EA, CPA, or attorney. Offshore staff handle transcript analysis, form preparation, and case documentation; the EA handles IRS-facing communication.
Yes to all three. Drake is the most common software we see in EA-led practices; our preparer pool has strong Drake experience. UltraTax and Lacerte are also well-supported.