Help for new Enrolled Agents

What is the "initial enrollment cycle"?

When you first become an enrolled agent, the period up until your first re-enrollment date is considered your "initial enrollment cycle."

Your re-enrollment date is based on the last digit of your social security number,

• EXCEPT if you receive your initial enrollment between November 1st and December 31st of the third year of an enrollment cycle, you will renew after the first full renewal period.

CPE Requirements for the initial enrollment cycle

New Enrolled Agents should complete an average of 2 hours of CPE for each month enrolled during the enrollment cycle.

An EA must complete 2 hours of Ethics per calendar year, regardless enrollment date. The ethics hours are included in the total CPE hours required.

How many CPE hours will I need?

I am in my initial enrollment cycle and

My Social Security number ends in 0, 1, 2 or 3

My Social Security number ends in 4, 5 or 6

My Social Security number ends in 7, 8 or 9 or I do not have a Social Security number

Will courses I took before receiving my EA License count towards EA CPE requirements?

No, any courses completed prior to the effective date of your license cannot be used to satisfy Enrolled Agent CPE requirements.

Will I receive a renewal notice from the IRS?

Normally you receive a renewal notice from the IRS in the October prior to your renewal date. Your renewal can then be filed between November 1st and January 31st.

"Failure to receive notification from the Director of the Office of Professional Responsibility of the renewal requirement will not be justification for the individual's failure to satisfy this requirement."
--Treasury Dept. Circular No. 230

If you do not receive a renewal form:

• You still have to submit your renewal by the deadline
• Be sure you have submitted an address change if you have moved

File by mail and pay by check

You can fill out form 8554 online and print the filled out form to mail, along with your check.

File and pay electronically

Fill out the form at www.pay.gov and submit your payment.

What is the cost of renewal?

Effective March 31, 2011 the Enrolled Agent renewal fee was reduced to $30 (every 3 years).

Questions? Comments? We know the CPE requirements for the initial enrolment period can be confusing--please call us (877-738-6273) if you need any clarification.