Friday, November 17, 2017

EA CPE and Renewal Requirements

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What are the EA CE requirements? Requirements for renewing an EA license Annual CPE + dues dates

The information provided below is based on Treasury Department Circular No. 230 (Revised June 2014) available from the IRS website (44 pages).

Annual CPE requirements for Enrolled Agents

Pursuant to Treasury Department Circular No. 230 (TDC 230), Section 10.6 (e) (2) (i), a minimum of 72 hours of continuing education credit must be completed during each 3-year enrollment cycle. In each calendar year of the 3-year enrollment cycle, a minimum of 16 hours of continuing education credit must be completed including 2 hours of ethics or professional conduct. An individual who receives enrollment during an enrollment cycle, must complete 2 hours of continuing education credit for each month or part month enrolled during the cycle.

To qualify for continuing education credit, a course of learning must be a qualified program in Federal taxation or tax-related matters (Section 10.6 (f)). Qualified programs include individual study programs given by qualified sponsors.

The records of continuing education that you must maintain are specified in Section 10.6 (f) (2) (ii) and must include a course completion certificate from the course sponsor and a written outline of the educational materials used. As regards courses offered by CPEforEnrolledAgents.com, we recommend that you keep the following records:

  • A print out of the Course Details page.
  • A copy of the IRS Publication on which the course was based.
  • A print out of the Course exam.
  • A print out of your results page.
  • Your course completion certificate.

Continuing education records must be retained by you for 3 years from the date of renewal of enrollment (Section 10.6 (h) (i)). 

When to renew license

The dates for enrollment renewal are specified in Section 10.6 (d) and depend on the last digit of the Enrolled Agent's social security number or tax identification number (SSN/TIN).

 

Social Security No. Ends in:

Cycle
Ends

Due Date
of Renewal

Effective Date
of Renewal

CPE Reporting Period

0, 1, 2, 3 12/31/18 01/31/19 04/01/19 2016 
2017 
2018
4, 5, 6 12/31/19 01/31/20 04/01/20 2017
2018
2019
7, 8, 9 or no Social Security number 12/31/17 01/31/18 04/01/18 2015
2016
2017

 

Enrolled Agents who receive their initial enrollment between November 1st and before December 31st 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.  View the extensive discussion of the EA Initial Enrollment Period here.

Renewal of Enrollment to Practice before the IRS is made on Form 8554. Please be sure to complete this form in accordance with the IRS instructions provided. Note that continuing education records or CPE certificates are not required to be submitted to the IRS with this form. The IRS will contact you if they wish to see these records, usually only if you are selected for a random CE audit.

 

The EA renewal procedure and requirements can be confusing.  We recommend that you contact our friends at FunCPE if you have any questions about the EA license renewal process.

Tax research sites and web resources

If you are looking for tax information, check our tax professional resource page.

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