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EA CPE Requirements

 

 

Is BestCPE a Qualified Sponsor for Enrolled Agents CPE?

Yes, we are listed under the name of our parent company...CPE Publications, Inc., and our Sponsor Number with the IRS is J9K6Q.  Each completed course includes an emailed certificate stating the number of credit hours and the Sponsor number.

What type of CPE courses can I take to meet the EA requirements?

Your continuing education must be Federal tax courses and an ethics course. You must take a 2-hour ethics course each year.  The primary focus of any course MUST BE Federal tax.  An Enrolled Agent cannot take accounting, audit, management or personal development courses for CPE credit.  Courses that meet the above requirements may be found in the BestCPE Course Catalog under the Enrolled Agent category.  Course that are not in that category are not acceptable for Enrolled Agent cpe.

How many CPE hours do I need as an Enrolled Agent to maintain my license?   

72 hours of CPE every 3 years (24 hours per year is recommended)
16 CPE hours every year (minimum)

In other words, you shouldn't wait until the last minute to take all 72 hours before you complete your EA license renewal. The Office of Professional Responsibility requires that you take at least 16 hours per year, to maintain your professional skills.

The 16 CPE hour annual minimum includes the 2 hour Ethics requirement.

Many Enrolled Agents take 24 hours of CE every year (including ethics) to avoid confusion.


==>Note that special CPE requirements apply to EAs in their first enrollment cycle. The first enrollment cycle is called the "initial enrollment cycle" and includes each year up until you file your first EA renewal.

EA PTIN Requirements

 

 

PTIN is mandatory for all Enrolled Agents

Beginning in 2011, it became mandatory for Enrolled Agents to maintain a current Preparer Tax ID Number (PTIN).   It is necessary to have a current PTIN on your renewal Form 8554 in order to renew your EA status.

CPE credits reported to PTIN system

In mid-2012, the IRS began requiring CPE Providers, such as BestCPE, to report all CPE credits earned by any student that provides a PTIN to the provider.  Although our course system allows you to enter "none" in the PTIN field when registering for courses, it is most likely advantageous to have your CPE credit reported to the IRS.  

If you enter "none" in the PTIN field and "EA" in the professional license field during registration, we ordinarily will contact you, asking you for a PTIN.  We assume that an Enrolled Agent wants us to report their CE Courses to the IRS, but you can "opt out" by not providing your PTIN to us.
Viewing your CE credits on the IRS PTIN system

You can login to the IRS PTIN system to view your credit hours.  The current year hours are displayed, and prior year hours are available using a drop down menu.  The credits for 2012 are not displayed in your account because it was a partial year.

Viewing your CE credits on the IRS PTIN system

You can login to the IRS PTIN system to view your credit hours.  The current year hours are displayed, and prior year hours are available using a drop down menu.  The credits for 2012 are not displayed in your account because it was a partial year.

EA Renewal Process

 

 

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:

Due Date
of Renewal

Effective Date
of Renewal

CPE Reporting Period

0, 1, 2, 3 01/31/13 04/01/13 0 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

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 BestCPE 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).

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