What is an "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." Review Enrolled Agent initial enrollment cycle requirements here.
What is the "standard enrollment cycle"?
After completing your initial enrollment cycle (i.e. you have completed your first renewal), you will be on the standard enrollment cycle.
How often does an EA renew their license?
Every 3 years, except the initial enrollment cycle is typically less than 3 years.
When is my renewal date?
Your renewal date is based on the last digit of your social security number. The following chart shows the next series of renewal dates and related CPE reporting periods.
Social Security No. Ends in:
CPE Reporting Period
|0, 1, 2, 3||01/31/13||04/01/13||01/01/10 to12/31/12|
|4, 5, 6||01/31/14||04/01/14||01/01/11 to 12/31/13|
|7, 8, 9 or
no Social Security no.
|01/31/15||04/01/15||01/01/12 to 12/31/14|
How do I apply for renewal of my EA enrollment?
In the past, the IRS mailed a Renewal of Enrollment to Practice Before the IRS (Form 8554), however it appears they no longer do this.
Put your renewal date on your calendar
- You must 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 or money order.
File and pay electronically
You can fill out the form and pay online by credit card.
What is the cost of renewal?
The renewal fee is $30 (every 3 years).
Does FunCPE report the CPE hours earned by each Enrolled Agent to the IRS?
Yes, beginning in 2012 CPE sponsors report CPE hours by PTIN to the IRS. Review the CE reporting requirements for IRS Approved CE Sponsors here. We also retain a record of your course completions for a period of at least five years.
Will I need to mail in my certificates of completion with my license renewal?
No, you do not include copies of your certificates with your renewal, you simply report the CPE hours earned per year. You should retain copies of your certificates in your files in case you are selected for a random CPE audit.
The IRS requires you to retain copies of certificates for four years from date of renewal. This means that some certificates from the beginning of your renewal period could be up to seven years old.
You can always obtain a copy of your certificate by logging into our course system at any time, even after your courses have expired (courses expire after one year in accordance with regulations).
For more details watch the Enrolled Agent Renewal Form 8554 walk through video
- Written by Carolyn Weaver