Become an Enrolled Retirement Plan Agent
Follow these steps to become an enrolled retirement plan agent (ERPA):
- Take the ERPA Special Enrollment Examination (ERPA SEE) or have qualifying experience as a former IRS employee*.
- Achieve a passing score on both parts of the ERPA SEE (review the ERPA-SEE Licensure Information Bulletin).
- Apply for enrollment using Form 23-EP upon passing the ERPA SEE.
- Pass a tax compliance check to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities. This check is conducted on your behalf after submission of Form 23-EP.
Once you become an ERPA you must:
- Renew your status as an enrolled agent retirement plan agent every three years
- Obtain continuing education
*Former IRS Employees: Eligible former IRS employees may apply for ERPA status using Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. See Circular 230 for ERPA enrollment criteria. A former IRS employee with qualifying experience (for example, regularly engaged in applying and interpreting the provisions of the Code and regulations relating to retirement plan matters and having at least 5 years of service with the IRS) may forego the ERPA SEE. Eligible former employees should file Form 23-EP with the application fee and be prepared to pass the tax compliance and background checks.