IRS Enrolled Agents CPE Requirements

How to reach the regulator directly.

Internal Revenue Service
Enrolled Practitioner Department
P.O. Box 301510
Los Angeles, California 90030-1510

OVERNIGHT ADDRESS:
Attn: Box 301510
5860 Uplander Way
Culver City, CA 90230

Tel: (313) 234-1280

Email: epp@irs.gov

The regulator's own published rules and related resources.

Continuing Education for Tax Professionals

FAQs: Enrolled Agent Continuing Education Requirements

Regulations Governing Practice before the Internal Revenue Service (Circular 230)

The total continuing education hours required.

72 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle.

Requirements for enrollment year. A minimum of 16 hours of continuing education credit, including two hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle.

Effective January 2012: Only credits obtained through courses offered by IRS approved continuing education providers will count towards the IRS' continuing education requirement.

How the reporting cycle is structured.

Triennial.

Cycling Periods:

• Licensees with social security number that ends with 0, 1, 2, 3:
• January 1, 2013 - December 31, 2015
• January 1, 2016 - December 31, 2018
• January 1, 2019 - December 31, 2021

• Licensees with social security number that ends with 4, 5, 6:
• January 1, 2011 - December 31, 2013
• January 1, 2014 - December 31, 2016
• January 1, 2017 - December 31, 2019

• Licensees with social security number that ends with 7, 8, 9:
• January 1, 2012 - December 31, 2014
• January 1, 2015 - December 31, 2017
• January 1, 2018 - December 31, 2020

Effective September 27, 2007: The periods for CPE have been changed and are now as follows:

• Licensees who have a social security number or tax identification number that ends with 0, 1, 2, 3:
  • The regular triennial cycle will be shortened for the initial period, beginning April 1, 2007 and ending December 31, 2009
  • All other periods will begin on January 1, 2010 and every three years thereafter.
• Licensees who have a social security number or tax identification number that ends with 4, 5, or 6:
  • The regular triennial cycle which was supposed to end on March 31, 2008 will now end on December 31, 2007.
  • Anyone who cannot meet the 72 hour requirement may apply for a waiver which will grant them until March 3, 2008 to attain compliance
  • Anyone who has difficulty in obtaining Ethics credits for the December 31, 2007 deadline may apply for a waiver to exempt them from earning Ethics credits in this year
  • All other periods will begin on January 1, 2008 and every three years thereafter
• Licensees who have a social security number or tax identification number that ends with 7, 8, or 9:
  • The regular cycle which was supposed to end on March 31, 2009, will end on December 31, 2008
  • Triennial cycles will continue as normal beginning on January 1, 2009 and every three years thereafter.

Foreign citizens enrolled to practice before the Internal Revenue Service who do not have a United States issued social security number will be treated as if they had a social security number ending with a 9.

Prior to September 27, 2007: Licensees who have a social security number or tax identification number that ends with the numbers 0, 1, 2, or 3:

• Must complete 16 credits from January 1, 2002 to December 31, 2002.
• Must complete 16 credits from January 1, 2003 to December 31, 2003.
• Begin regular triennial cycles and ethics requirement on January 1, 2004:
  • Regular triennial cycles run on an April 1 to March 31 year.
  • Credits earned between January 1, 2004 and March 31, 2004 will be permitted to be counted towards the first April 1 to March 31 triennial cycle

Licensees who have a social security number or tax identification number that ends with the numbers 4, 5, or 6:

• Must complete 16 credits from January 1, 2002 to December 31, 2002.
• Must complete 16 credits from January 1, 2003 to December 31, 2003.
• Must complete 16 credits from January 1, 2004 to December 31, 2004.
• Begin regular triennial cycles and ethics requirement on January 1, 2005:
  • Regular triennial cycles run on an April 1 to March 31 year.
  • Credits earned between January 1, 2005 and March 31, 2005 will be permitted to be counted towards the first April 1 to March 31 triennial cycle

Licensees who have a social security number or tax identification number that ends with the numbers 7, 8, or 9:

• Must complete 16 credits from January 1, 2002 to December 31, 2002.
• Must complete 16 credits from January 1, 2003 to December 31, 2003.
• Must complete 16 credits from January 1, 2004 to December 31, 2004.
• Must complete 16 credits from January 1, 2005 to December 31, 2005.
• Begin regular triennial cycles and ethics requirement on January 1, 2006:
  • Regular triennial cycles run on an April 1 to March 31 year.
  • Credits earned between January 1, 2006 and March 31, 2006 will be permitted to be counted towards the first April 1 to March 31 triennial cycle

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

Renewal application.

Periodic Examination: Enrolled Agents may establish eligibility for renewal of enrollment for any enrollment cycle by:

1. Achieving a passing score on each part of the Special Enrollment Examination administered under this part during the three year period prior to renewal; and
2. Completing a minimum of 16 hours of qualifying continuing education during the last year of an enrollment cycle.

Recordkeeping requirements.

Each individual applying for renewal must retain for a period of four years following the date of renewal the information required with regard to qualifying continuing education credit hours. Such information includes:

• The name of the CE Provider organization;
• The location of the program;
• The title of the program, approval number received for the program, and copy of the program content;
• Written outlines, course syllabi, textbook, and/or electronic materials provided or required for the program;
• The date(s) attended;
• The credit hours claimed;
• The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and
• The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider.

To receive continuing education credit for service completed as an instructor, discussion leader, or speaker, the following information must be maintained for a period of four years following the date of renewal:

1. The name of the sponsoring organization;
2. The location of the program;
3. The title of the program and copy of its content;
4. The dates of the program; and
5. The credit hours claimed.

Pertinent FAQs Taken from the IRS Website:

Can I take the same program more than once and receive credit? (posted 10/7/14)

As a general rule, preparers should not repeat a program within the same enrollment cycle, if you’re an enrolled agent, or AFSP program year. However, we do understand that a preparer may have a reason to take a program again if they feel they need a refresher on the subject matter.

Can an EA take an Annual Federal Tax Refresher (AFTR) course and earn CE credit towards Annual Filing Season Program (AFSP) requirements and/or their EA credentials? (posted 11/13/14)

No. Due to the high level of knowledge required of Enrolled Agents (EAs), this basic level “refresher” course will not be allowed for IRS credit. Note: If an EA voluntarily takes an AFTR course (for no IRS credit), it may show in the CE history in their PTIN account, but it will not count towards either AFSP or EA CE requirement calculations.

Refer to the FAQs link above for more helpful FAQs from the IRS Website.

Effective for enrollment or registration periods beginning prior to August 2, 2011: To receive continuing education credit for publications, the following information must be maintained:

• The publisher;
• The title of the publication;
• A copy of the publication;
• The date of publication; and
• Records that substantiate the hours worked on the publication.

The renewal or reporting deadline.

Renewal applications are required between November 1 and January 31 at the conclusion of each triennial enrollment cycle.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to comply

Compliance by an individual with the requirements of this part is determined by the Internal Revenue Service. The Internal Revenue Service will provide notice to any individual who fails to meet the continuing education and fee requirements of eligibility for renewal. The notice will state the basis for the determination of noncompliance and will provide the individual an opportunity to furnish the requested information in writing relating to the matter within 60 days of the date of the notice. Such information will be considered in making a final determination as to eligibility for renewal. The individual must be informed of the reason(s) for any denial of a renewal. The individual may, within 30 days after receipt of the notice of denial of renewal, file a written protest of the denial as prescribed by the Internal Revenue Service in forms, instructions, or other appropriate guidance.

The continuing education records of an enrolled agent may be reviewed to determine compliance with the requirements and standards for renewal. As part of this review, the enrolled agent may be required to provide the Internal Revenue Service with copies of any continuing education records required to be maintained under this part. If the enrolled agent fails to comply with this requirement, any continuing education hours claimed may be disallowed.

An individual who has not filed a timely application for renewal, who has not made a timely response to the notice of noncompliance with the renewal requirements, or who has not satisfied the requirements of eligibility for renewal will be placed on a roster of inactive enrolled individuals. During this time, the individual will be ineligible to practice before the Internal Revenue Service.

Individuals placed in inactive status and individuals ineligible to practice before the Internal Revenue Service may not state or imply that they are eligible to practice before the Internal Revenue Service, or use the terms enrolled agent, the designations "EA" or other form of reference to eligibility to practice before the Internal Revenue Service.

An individual placed in inactive status may be reinstated to an active status by filing an application for renewal and providing evidence of the completion of all required continuing education hours for the enrollment cycle or registration year. This continuing education credit may not be used to satisfy the requirements of the enrollment cycle or registration year in which the individual has been placed back on the active roster.

An individual placed in inactive status must file an application for renewal and satisfy the requirements for renewal as set forth in this section within three years of being placed in inactive status. Otherwise, the name of such individual will be removed from the inactive status roster and the individual's status as an enrolled agent will terminate. Future eligibility for active status must then be reestablished by the individual as provided in this section.

Inactive status is not available to an individual who is the subject of a pending disciplinary matter before the Internal Revenue Service.

Renewal while under suspension or disbarment

An individual who is ineligible to practice before the Internal Revenue Service by virtue of disciplinary action under this part is required to conform to the requirements for renewal of enrollment or registration before the individual’s eligibility is restored.

Reduced or prorated requirements for a first renewal.

General

An individual who receives initial enrollment during an enrollment cycle must complete two hours of qualifying continuing education credit for each month enrolled during the enrollment cycle. Enrollment for any part of a month is considered enrollment for the entire month.

Ethics

For enrollment effective after December 31, 2006: An individual who receives initial enrollment during an enrollment cycle must complete two hours of ethics or professional conduct for each enrollment year during the enrollment cycle. Enrollment for any part of an enrollment year is considered enrollment for the entire year.

For enrollment prior to December 31, 2006: An enrolled agent is not required to take ethics if he or she enrolls in the middle of an enrollment year. The regulation does not require ethics until the agent begins his or her first three-year enrollment cycle.

Who may be excused from all or part of this requirement.

Individuals on inactive and inactive retirement status are not required to complete the continuing education requirement unless they wish to file an application for renewal of enrollment.

Waivers

Waiver from the continuing education requirements for a given period may be granted for the following reasons:

1. Health, which prevented compliance with the continuing education requirements;
2. Extended active military duty;
3. Absence from the United States for an extended period of time due to employment or other reasons, provided the individual does not practice before the Internal Revenue Service during such absence; and
4. Other compelling reasons, which will be considered on a case-by-case basis.

A request for waiver must be accompanied by appropriate documentation. The individual is required to furnish any additional documentation or explanation deemed necessary. Examples of appropriate documentation could be a medical certificate or military orders.

A request for waiver must be filed no later than the last day of the renewal application period.

If a request for waiver is not approved, the individual will be placed in inactive status. The individual will be notified that the waiver was not approved and that the individual has been placed on a roster of inactive enrolled agents.

If the request for waiver is not approved, the individual may file a protest as prescribed by the Internal Revenue Service in forms, instructions, or other appropriate guidance.

If a request for waiver is approved, the individual will be notified and issued a card or certificate evidencing renewal.

Those who are granted waivers are required to file timely applications for renewal of enrollment or registration.

Inactive retirement status

An individual who no longer practices before the Internal Revenue Service may request to be placed in an inactive retirement status at any time and such individual will be placed in an inactive retirement status. The individual will be ineligible to practice before the Internal Revenue Service. An individual who is placed in an inactive retirement status may be reinstated to an active status by filing an application for renewal and providing evidence of the completion of the required continuing education hours for the enrollment cycle or registration year. Inactive retirement status is not available to an individual who is ineligible to practice before the Internal Revenue Service or an individual who is the subject of a pending disciplinary matter under this part.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Credit for Teaching and Repeat Credit:

Effective for enrollment or registration periods beginning on or after August 2, 2011: The maximum continuing education credit for instruction and preparation may not exceed six hours annually for enrolled agents.

Credit for Writing:

Beginning August 2, 2011: Enrolled agents, enrolled retirement plan agents and return preparers are no longer permitted to receive continuing education credit for authoring articles, books, or other publications.

• NOTE: September 8, 2011: CeriFi CPEdge has confirmed with the IRS Enrolled Agents Division that publication credit will be allowed through August 1, 2011 under the previous rule which allowed up to 25% of the full CPE requirement to fulfilled through authoring articles, books, or other publications.

Cycling Period:

Effective September 27, 2007: In the newly issued Circular 230, the periods for CPE have been changed and are now as follows:

• Licensees who have a social security number or tax identification number that ends with 0, 1, 2, 3:
  • The regular triennial cycle will be shortened for the initial period, beginning April 1, 2007 and ending December 31, 2009
  • All other periods will begin on January 1, 2010 and every three years thereafter.
• Licensees who have a social security number or tax identification number that ends with 4, 5, or 6:
  • The regular triennial cycle which was supposed to end on March 31, 2008 will now end on December 31, 2007.
  • Anyone who cannot meet the 72 hour requirement may apply for a waiver which will grant them until March 3, 2008 to attain compliance
  • Anyone who has difficulty in obtaining Ethics credits for the December 31, 2007 deadline may apply for a waiver to exempt them from earning Ethics credits in this year
  • All other periods will begin on January 1, 2008 and every three years thereafter
• Licensees who have a social security number or tax identification number that ends with 7, 8, or 9:
  • The regular cycle which was supposed to end on March 31, 2009, will end on December 31, 2008
  • Triennial cycles will continue as normal beginning on January 1, 2009 and every three years thereafter.

Effective April 1, 2004: Enrollment for those with SSNs or ITINs ending 0, 1, 2, or 3 must enroll between June 1, 2004 and July 31, 2004.

Breakdown of Specific Requirements:

Effective November 1, 2003: Licensee must complete at least 16 hours of the minimum 72 hours within each year of the three-year period including 2 hours of ethics or professional conduct per year.

Effective November 1, 2003: The Office of Professional Responsibility encourages all Enrolled Agents to take ethics. However, under the regulations, 2 hours of ethics is not actually required until:

• 2004 for those with SSNs or ITINs ending in 0, 1, 2, and 3;
• 2005 for those with SSNs or ITINs ending in 4, 5, and 6;
• 2006 for those with SSNs or ITINs ending in 7, 8, and 9.

Cycling Period:

Effective November 1, 2003: All licensees who have a social security number or tax identification number that ends with the numbers 0, 1, 2, or 3 must apply for renewal between November 1, 2003 and January 31, 2004 and every subsequent third year after.

Effective November 1, 2003: All licensees who have a social security number or tax identification number that ends with the numbers 4, 5, or 6 must apply for renewal between November 1, 2004 and January 31, 2005 and every subsequent third year after.

Effective November 1, 2003: All licensees who have a social security number or tax identification number that ends with the numbers 7, 8, or 9 must apply for renewal between November 1, 2005 and January 31, 2006 and every subsequent third year after.

Requirements for New Licensees:

Effective November 1, 2003: Those who receive 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.

Credit for Self-Study Education:

Effective November 1, 2003: Qualifying "self-study" continuing education programs include correspondence or individual study programs that are conducted by qualifying sponsors and completed on an individual basis by the enrolled individual. The allowable credit hours for such programs will be measured on a basis comparable to the measurement of a seminar or course for credit in an accredited educational institution. Such programs qualify as continuing education programs if they:

• Require registration of the participants by the sponsor;
• Provide a means for measuring completion by the participants (e.g., a written examination), including the issuance of a certificate of completion by the sponsor; and
• Provide a written outline, textbook, or suitable electronic educational materials.