Enrolled Agent News
Annual Enrollment Renewal Application Period for EAs
The 2016 Enrollment Renewal Application Period is open from November 1, 2015 through January 31, 2016. Per U.S. Treasury Department Circular No. 230 (Rev. 6-2014), you are required to renew your EA status during this time frame if your SSN ends in 0, 1, 2, or 3. Without renewal your current enrollment will expire on March 31, 2016.
You may submit your enrollment renewal application and payment directly online through Pay.gov.
To renew you must:
- Have an active preparer tax identification number (PTIN).
- Complete a minimum of 16 hours CE each year of your enrollment cycle for a total 72 hours. In addition, 2 hours of ethics, or professional conduct must be completed during each enrollment year. EXCEPTION: If this is your first renewal, you must complete 2 hours of CE for each month of your enrollment, including 2 hours of ethics, or professional conduct each year.
- Pay the $30 non-refundable renewal fee. This fee applies regardless of your enrollment status.
Use these tips to ensure your application is processed as quickly as possible:
- Do not submit your application prior to November 1, 2015.
- Fill in the CE table in Part 1 completely.
- Sign, and date your form in Part 3.
Please allow 90 days for processing before calling 855-472-5540 to check on the status of your application.
Notice of EA Inactive/Termination Status
Beginning in May 2015, the Internal Revenue Service will send letters to EAs whose enrollment status is being inactivated or terminated because of failure to renew.
EAs with SSNs ending in 7, 8, 9, or without an SSN, who did not renew for the 2015 cycle will have their enrollment placed in inactive status.
EAs with SSNs ending in 7, 8, 9, or without an SSN, who have not renewed for the previous two cycles will have their enrollment placed in terminated status.
If you have questions about your enrollment status, please contact the Enrolled Agent Policy and Management mailbox (email@example.com).
2015-2018 Enrolled Agent (EA) Continuing Education (CE) Renewal Requirements
All enrolled agents with a Social Security Number (SSN) ending in 7, 8, 9, or EAs without an SSN, are required to renew their enrollment during the 2015 Enrollment Renewal Application Period – November 1, 2014 through January 31, 2015.
Refer to the next news item for more guidance on how to renew.
CE requirements for renewal are outlined in the U.S. Treasury Department Circular No. 230 (Rev. 6-2014) and are as follows:
- Enrollment Cycle - Complete a minimum of 72 hours of CE credit, including 6 hours of ethics or professional conduct during the current 3-year enrollment cycle (2012-2015).
- Enrollment Year - Complete a minimum of 16 hours of CE credit, including 2 hours of ethics or professional conduct, during each enrollment year (2012, 2013, and 2014) of the current enrollment cycle (2012-2015).
- Newly enrolled EAs with an SSN ending in 7, 8, 9, or without an SSN, who received their initial enrollment during the 2012-2015 enrollment renewal cycle must complete 2 hours of CE for each month of their enrollment, including 2 hours of ethics, or professional conduct each year.
Refer to Publication 5186, CE Requirements Chart for Enrollment Renewal, for more information.
All requests for a waiver from the CE requirements must be submitted on Form 14392, CE Waiver Request, accompanied by appropriate documentation, and filed no later than the last day of the enrollment renewal application period, e.g. January 31, 2015.