State licensing
Unlike an Enrolled Agent, a CPA is licensed at the state level. A CPA licensed in Delaware can sign federal filings for anyone, including non-US owners, and can represent them before the IRS; state-level work (for example, California tax matters) typically wants a CPA licensed in that state.
Why BorderFile uses CPAs
CPAs often bring state-level depth that pure federal EAs do not. For filings that touch state franchise tax, state income tax, or audit review involving a state agency, we route to a CPA.
See also: Enrolled Agent.