Enrolled agents who have a Social Security number ending in 0, 1, 2, or 3 must renew their EA status by Jan. 31, 2025, to ensure they receive their new enrollment card before their current enrollment expires on March 31, 2025, according to the IRS.
Per Circular 230, EAs are required to renew their EA status every three years, and the time frame for renewal is based on the last digit of their Social Security number.
EAs can submit their enrollment renewal application—Form 8554, Application for Renewal of Enrollment to Practice Before the IRS—and payment directly online through Pay.gov.
To renew, EAs must:
- Have an active preparer tax identification number (PTIN).
- Complete a minimum of 16 hours continuing education each year of your enrollment cycle for a total 72 hours. In addition, two hours of ethics, or professional conduct must be completed during each enrollment year. If this is an EA’s first renewal, he or she must complete two hours of continuing education for each month of enrollment, including two hours of ethics, or professional conduct each year.
- Pay the $140 nonrefundable renewal fee. This fee applies regardless of your enrollment status.
To ensure an EA’s application is processed as quickly as possible, the IRS recommends that EAs fill in the continuing education table in Part 1 of Form 8554 completely and to sign and date their form in Part 3.
EAs should allow 90 days for processing before calling (855) 472-5540 to check on the status of their application, the IRS said.
Visit IRS.gov/ea for more information.
Thanks for reading CPA Practice Advisor!
Subscribe Already registered? Log In
Need more information? Read the FAQs
Tags: Income Tax, IRS, Taxes
