EA license renewal

The information provided below, based on Treasury Department Circular No. 230 (Rev. 08-2011) available here. We also recommend that you peruse the IRS provided guidance in the form of FAQS for EA license renewal and Continuing Education requirments.

Annual CPE requirements for Enrolled Agents

Pursuant to Treasury Department Circular No. 230 (TDC 230), Section 10.6 (e) (2) (i), a minimum of 72 hours of continuing education credit must be completed during each 3-year enrollment cycle. In each calendar year of the 3-year enrollment cycle, a minimum of 16 hours of continuing education credit must be completed including at least 2 hours of ethics or professional conduct. An individual who receives enrollment during an enrollment cycle, must complete 2 hours of continuing education credit for each month or part month enrolled during the cycle.

To qualify for continuing education credit, a course of learning must be a qualified program in Federal taxation or tax-related matters (Section 10.6 (f)). Qualified programs include individual study programs given by qualified sponsors (see IRS approved).

The records of continuing education that you must maintain are specified in Section 10.6 (f) (2) (ii) and must include a course completion certificate from the course sponsor and a written outline of the educational materials used. As regards courses offered by CPEforEnrolledAgents.com, we recommend that you keep the following records:

• A print out of the Course Details page.
• A copy of the IRS Publication on which the course was based.
• A print out of the Course exam.
• A print out of your results page.
• Your course completion certificate.

Continuing education records must be retained by you for 3 years from the date of renewal of enrollment (Section 10.6 (h) (i)).

License renewal

The dates for enrollment renewal are specified in Section 10.6 (d) and depend on the last digit of the Enrolled Agent's social security or tax identification number (SSN/TIN).

1. For SSN/TIN ending in 0, 1, 2, & 3, renewal applications must be made between November 1, 2012 and January 31, 2013 where the renewal will be effective from April 1, 2013.
2. For SSN/TIN ending in 4, 5, & 6, renewal applications must be made between November 1, 2013 and January 31, 2014 where the renewal will be effective from April 1, 2014.
3. For SSN/TIN ending in 7, 8, & 9, renewal applications must be made between November 1, 2014 and January 31, 2015 where the renewal will be effective from April 1, 2015.

Enrolled Agents who receive their initial enrollment after November 1 and before April 2 of the applicable renewal period will not be required to renew their enrollment before the first full renewal period following the receipt of their initial enrollment.

Renewal of Enrollment to Practice before the IRS is made on Form 8554. Please be sure to complete this form in accordance with the IRS instructions provided. Note that continuing education records are not required to be submitted to the IRS with this form. The IRS will contact you if they wish to see these records.