If you’re an Enrolled Agent (EA), you already understand the prestige and responsibility of this designation also comes with the periodic renewal of your EA credential. Here’s a comprehensive guide on how to ensure your EA credentials remain current.
When to Renew
EAs must renew their status every three years.
The renewal year for an EA depends on the last digit of their Social Security Number (SSN):
| SSN Ending | Renewal Cycle | Renewal Application Period | Renewal Expiration Date |
| 0, 1, 2, 3 | 2022 – 2025 | November 1, 2024 through January 31, 2025 | March 31, 2025 |
| 4, 5, 6 | 2023 – 2026 | November 1, 2025 through January 31, 2026 | March 31, 2026 |
| 7, 8, 9 & No SSN | 2021 – 2024 | November 1, 2023 through January 31, 2024 | March 31, 2024 |
Continuing Education Requirements
Before renewing your license, you must complete:
- 72 hours of continuing education (completed only over the three-year enrollment cycle)
- 16 hours minimum per year (including 2 hours of ethics or professional conduct)
Only courses from IRS-approved providers will count. Stay organized by keeping a record of your courses, including certificates or transcripts.
Continuing Education Requirements for New Enrollees
If you are a newly Enrolled Agent applying for your first renewal, the CE requirements are a little different. You probably will not have to complete 72 hours of continuing ed since you likely haven’t been an Enrolled Agent for the full three years of the enrollment period. You will need to complete the two hours of Ethics or Professional Conduct, though. Find out your exact CE requirement on the IRS website.
PTIN Renewal
You should be renewing your PTIN with the IRS every year. You can renew your PTIN by mail or online, and the renewal period is from mid-October to December 31. The PTIN renewal fee is $30.75. Make sure your PTIN is renewed before submitting your EA renewal application. If you submit your PTIN renewal by mail, be sure to know that it may take a few weeks to get processed. I recommend submitting online for this reason.
Prepare Your Renewal Application:
You must complete the Form 8554, “Application for Renewal of Enrollment to Practice Before the Internal Revenue Service.”
It can be completed and submitted online via the IRS website.
Wait! Before you submit, check these:
- PTIN: Ensure your Preparer Tax Identification Number is active and matches what you enter on Form 8554.
- Personal Details: Ensure your name, address, and other details match IRS records. If there have been changes, update them before your renewal. This will save time in the long-run as inaccurate information could cause delays in your application.
- Continuing Education: Report the courses you’ve completed during the current renewal cycle. You will want to have all your course details handy.
- Sending in your EA Renewal Application Early: Applications submitted before the start of the renewal period (November 1st in most cases) your application will not be processed. Make sure you do not do this, as all EA payments are non-refundable.
Renewal Fees
There’s a fee associated with renewing your EA license. This fee is subject to change, so always refer to the IRS website or Form 8554 instructions for the current amount. Payment can be made online. At the time of writing, payment is $140. Payments are non-refundable.
Submit Your Application
I have found that it’s best to submit online on the IRS website, which offers a quicker response time. But of course, if you prefer, you can mail your completed “Form 8554” and payment to the address specified by the IRS.
Wait for Confirmation
Once you’ve submitted your application, the IRS will review your continuing education records, verify the details, and then approve your renewal. This process can take several weeks, so patience is key.
The IRS will notify you of issues with your application. Some issues may be:
- Incomplete Applications: The IRS will notify you if additional information is needed.
- Continuing Education Discrepancies: If the IRS finds discrepancies in your reported continuing education, they’ll contact you for clarification. This is where keeping a record of your courses is imperative. You won’t regret it!
Stay Active and Updated
Post-renewal, ensure you remain in compliance with the continuing education requirements. This means don’t wait until the last minute to complete continuing ed requirements and ethics hours. Make sure you also keep an eye on the IRS EA renewal procedures as they may be subject to change.
By staying proactive about your continuing education, keeping organized records, and following the outlined steps, it’s very easy to renew your EA credentials. Happy renewing!