Enrolled Agent renewal form now available as of 6/6/11
Renewal form is now available
EA renewal forms are now available on the IRS Enrolled Agent Renewal page--you can renew online or print and mail the form
The IRS has posted the following notice on their site about EA renewals:
The renewal period for enrolled agents whose social security number or tax identification number ends in 4, 5, or 6 is reinstated beginning June 1, 2011.
This renewal period will conclude on August 30, 2011 with the IRS expecting to process these applications and issue enrollment cards before November 28, 2011, 90 days after the end of the enrollment period.
Renewal of enrollment will be retroactive to April 1, 2011, for enrolled agents who come within the provisions of Announcement 2010-81 and who properly renew their enrollment before August 31, 2011.
New Circular 230
The IRS has announced a new Circular 230 is being released shortly. FunCPE will update the Ethics for Enrolled Agents course as soon as it becomes available. Meanwhile our existing ethics course is still valid for CPE.
Past announcement on EA renewal delay
On 12/07/10 the IRS released a formal proposal to reduce the fees for application and renewal for an Enrolled Agent (EA).
Original announcement of delay
On 10/15/10, the IRS announced that Enrolled Agents renewals due this year between November 1, 2010 and January 31, 2011 would be temporarily suspended. Under the standard renewal schedule published in the IRS Circular 230, Enrolled Agents with social security numbers ending in 4, 5 or 6 are due to renew their licenses during this time period.
Why was there a delay in renewals?
The IRS is currently implementing requirements for all tax return preparers as part of the recommendations in Publication 4832 "Return Preparer Review" which was published in January 2010. The IRS has already begun requiring certain preparers to apply for or renew a PTIN and pay a $64.25 in fees.
Because EAs must generally now pay both a PTIN renewal fee and and EA renewal fee, the IRS believed there is some overlap of the renewal process and related fees. The IRS reduced the EA renewal fee from $125 to $30.
Are EA CPE requirements affected by the delay?
EA CPE requirements are not affected at all by this delay. EAs must still meet the standard CPE requirements for the reporting period and the due dates of the CPE are unchanged.
Unless you are in your Initial Enrollment Cycle, which has different CPE requirements, enrolled agents should complete:
- 16 CPE credit hours per year minimum
- 2 CPE credit hours of more of ethics per year, which are part of the 16 hour minimum
- 72 CPE credit hours total for the 3 year reporting period
Continuing education is calculated on a calendar year basis. EAs with social security numbers ending in 4, 5 or 6 must still complete all required CPE hours by 12/31/10.
Can EAs still practice, even though they are renewing their license after the normal deadline of January 31st?
Yes, EA licenses affected by this delay are still considered active and these tax professionals can still continue to practice.
How do I get more information about the new deadline for the renewal application?
The IRS published the schedule on the IRS Office of Professional Responsibility (OPR) webpage at: http://www.irs.gov/taxpros/agents/article/0,,id=100709,00.html
We know the Enrolled Agent regulations can be confusing.
For more information about Enrolled Agent licensing, you can also contact the Office of Professional Responsibility directly.