Enrolled Agent News


Annual Enrollment Renewal Application Period for EAs

The 2023 Enrollment Renewal Application Period is open from November 1, 2022 through January 31, 2023. Per U.S. Treasury Department Circular No. 230 (Rev. 6-2014)PDF, you are required to renew your EA status during this time frame if your SSN ends in 4, 5, or 6. Without renewal your current enrollment will expire on March 31, 2023.

You may submit your enrollment renewal application and payment directly online through Pay.gov.

To renew you must:

  1. Have an active preparer tax identification number (PTIN).
  2. 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.
  3. Pay the $140 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:

  1. Do not submit your application prior to November 1, 2022.
  2. Fill in the CE table in Part 1 completely.
  3. 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.

Possible Impact to Special Enrollment Exam Appointments

Some upcoming Special Enrollment Exam (SEE) appointments may be impacted due to staff vacancies at certain test center locations. Prometric, who administers the SEE exam, has been impacted by personnel deficiencies due to the COVID-19 pandemic. As a result, some SEE candidates' appointments may be rescheduled on short notice to an alternate test center location, date, and time. If a candidate's appointment is affected, they will be notified via email with new appointment details and instructions.

Enrollment Applications Get a Design Upgrade on Pay.gov

Those applying for or renewing their enrollment as Enrolled Agents or Enrolled Retirement Plan Agents using Pay.gov can expect a new look and feel. The design upgrade which affects Form 23, Application for Enrollment, Form 8554, Application for Renewal of Enrollment, and Form 8554-EP, Application for Renewal of Enrollment as an ERPA, includes an updated data entry format with enhanced functionality and a modern user interface. Customers will also experience:

  • Improved page design
  • Larger Fonts
  • Easier Navigation

Extension of the Two-Year Carryover Period for SEE Candidates

Generally, candidates who pass a part of the examination can carry over a passing score up to two years from the date they passed that part of the examination. To provide candidates flexibility in testing because of the 2020 global pandemic, the two-year period is extended to three years. This applies to any examination parts that had not expired as of February 29, 2020 and any examination parts passed on June 1, 2020 and later. For example, assume a candidate passed Part 1 on November 15, 2019. Subsequently the candidate passed Part 2 on February 15, 2020. That candidate has until November 15, 2022 to pass the remaining part. Otherwise, the candidate loses credit for Part 1. The candidate has until February 15, 2023 to pass all other parts of the examination or will lose credit for Part 2.

In another example, assume a candidate passed Part 1 on June 1, 2020. Subsequently the candidate passed Part 2 on September 1, 2020. That candidate has until June 1, 2023 to pass the remaining part. Otherwise, the candidate loses credit for Part 1. The candidate has until September 1, 2023 to pass all other parts of the examination or will lose credit for Part 2.

Review the coronavirus (COVID-19) updates to learn about Prometric's global social distancing and safety procedures, review safety requirements for candidates, and test center cleanliness measures.

All information above is subject to change in the interest of ensuring the health, safety, and well-being of SEE candidates as well as Prometric test center staff. Get up-to-date information on the Special Enrollment Exam (SEE).

If you have additional questions, please call 800-306-3926 (toll-free) or 443-751-4193 (toll) Monday-Friday from 8 a.m.- 9 p.m. (ET).

Continuing Education Credit Can be Earned for Data Security Courses

Tax professionals can now earn CE credit for programs covering data security and identity theft topics. Courses focused on enhancing tax professional awareness of protecting client data, including review of Publications 4556 or 4524 safeguards can qualify for continuing education in the federal tax law category.

IRS recognized CE programs previously only included those courses that covered federal tax preparation, federal tax updates, ethics, and representation topics.