Federal Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
Extracted from PDF file 2022-federal-form-8554.pdf, last modified November 2022
Application for Renewal of Enrollment to Practice Before the Internal Revenue ServiceForm 8554 Application for Renewal of Enrollment to Practice Before the Internal Revenue Service (November 2022) Department of the Treasury Internal Revenue Service Important things you need to know and do before you file this form: • All enrolled agents must have an active Preparer Tax Identification Number (PTIN). • During each enrollment cycle, you must complete 72 hours of continuing education credit. Refer to Publication 5186 on www.irs.gov for a chart of CE requirements for new enrollees. • Exception: If this is your first renewal, you have to complete 2 hours of CPE for each month you were enrolled, including 2 hours of Ethics each year. All CE hours must be Federal tax related and taken from an IRS-approved CE Provider. • The renewal fee is $140. You can file this form and pay at www.pay.gov. This fee is non-refundable and applies regardless of your enrollment status. OMB Number 1545-0946 For IRS use: Enrollment Number: Date Enrolled: Part 1. Enrollment Status I want approval for Active Enrolled Agent status. Are you currently under suspension or disbarment? . . . . . Yes No I want approval to remain or be placed into Inactive Retirement status. Note: Inactive Retirement status is not available to individuals who are under suspension or disbarment. If you want approval for Active Enrolled Agent status, enter the number of Federal Tax Law and Ethics hours you earned in each year of the current enrollment cycle. Check here if you passed the Special Enrollment Examination (SEE) since your last renewal. If you have re-taken and passed the Special Enrollment Examination since your last renewal, you are only required to take 16 hours of CPE during the last year of your current enrollment cycle. Federal Tax Law Ethics Year 1 Year 2 Year 3 Total Part 2. Identifying Information 1 Last four digits of your Social Security Number If you do not have an SSN, please check this box. 2 Your Enrollment Number This number is from your enrolled agent card. NOT your PTIN 3 Your Full Legal Name 4 Your Current Address -EA First Check if this is a new address City Number State MI Street Zip Code Last Suite or Apt. Number Country Your Email Address: Your Telephone Number: For Privacy Act and Paperwork Reduction Act Notice, see page 3. Catalog Number 21842Q Form 8554 (Rev. 11-2022) Page 2 Form 8554 (Rev. 11-2022) 5 Do you have a Centralized Authorization File (CAF) number? Yes No If Yes, enter all CAF numbers assigned to you (attach additional pages, if necessary): 6 Do you have an Employer Identification Number (EIN)? Yes No If Yes, enter all EINs, business names, and addresses below (attach additional pages, if necessary): EIN Business Name Business Address 6a 6b 6c Since you have become an enrolled agent or your last renewal of enrollment (whichever is later): 7 Are you current with your individual and business taxes, including any corporate and employment tax obligations? If No, provide a written explanation. Yes No NOTE: If you answer yes to question 8, 9, 10, or 11, please provide a written explanation of the matter, including the date the matter occurred and any additional information you would like us to consider. 8 Have you been sanctioned by a federal or state licensing authority? Yes No 9 Has any application you filed with a court, government department, commission, or agency for admission to practice ever been denied? Yes No 10 Have you been convicted of a tax crime or any felony? Yes No 11 Have you been permanently enjoined from preparing tax returns, or representing other before the IRS? Yes No 12 Are you a CPA? Yes No If Yes, enter the states where you are licensed to practice. 13 Are you an Attorney? Yes No If Yes, enter the States where you are licensed to practice. Part 3. Sign here Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete. PTIN Signature Date Form 8554 (Rev. 11-2022) Page 3 Form 8554 (Rev. 11-2022) Note: This form is used to renew your status as an Enrolled Agent. You must renew your enrollment every three (3) years. For additional information on renewal, see Circular 230 or visit www.irs.gov/ taxpros/agents. When must I renew my enrollment? Your status as an Enrolled Agent must be renewed every three years as determined by the last digit of your Social Security Number (SSN). Applications for renewal of enrollment must be submitted between November 1 and January 31 prior to April 1 of the year that your next enrollment cycle begins. If your SSN ends in: • 0, 1, 2, or 3 – Your next enrollment cycle begins April 1, 2019. • 4, 5, or 6 – Your next enrollment cycle begins April 1, 2020. • 7, 8, or 9 – Your next enrollment cycle begins April 1, 2021. It is your responsibility to apply for renewal of enrollment timely by filing Form 8554. Filling out this form. It is important to answer all questions on the form. Failure to answer any questions or sign the form could result in processing delays. An intentionally false statement or omission identified with your application is a violation of Circular 230 10.51(a)(4) and 18 U.S.C. 1001 and may be grounds for suspension or disbarment from practice. Continuing Professional Education: You must keep proof of your continuing professional education for four years from the date of your renewal. Do not attach records to this form. If we need this information, we will request it from you. Electronic Application and Payments The fastest way to get your enrollment card is to go to www.pay.gov to electronically complete this form and make payment. At www.pay.gov click “Find an Agency”, click “T” for Treasury, select “Treasury (UST): Internal Revenue Service (IRS)”, then click “Continue to Form” under “Enrolled Agent Renewal Form 8554”. If you are mailing your application: Enclose a check or money order in the amount of $140 made payable to the United States Treasury. Where to send this form: Internal Revenue Service Enrolled Agent Policy and Management 127 International Dr Room - EA125 Franklin, TN 37067 What we will do when we receive your form. As part of the evaluation of your application, the IRS may conduct a suitability check that includes a background check and a review of your personal and business tax compliance. How long will it take to process your application for renewal? The processing cycle begins November of every year, and it generally takes about 90 days to process applications. Your status is not effective until your application for renewal is approved, and you receive your new enrollment card. Who do I call if I have questions? To check on the status of your application for renewal after March 31, call 1-855-472-5540. Please allow 90 days for processing before calling to check on the status of your application. Privacy Act and Paperwork Reduction Act Notice. Section 330 of title 31 of the United States Code authorizes us to collect this information. We ask for this information to administer the program of enrollment to practice before the IRS. Applying for renewal of enrollment is voluntary; however, if you apply you must provide the information requested on this form. Failure to provide this information may delay or prevent processing your application; providing false or fraudulent information may subject you to penalties. Generally, this information is confidential pursuant to the Privacy Act. However, certain disclosures are authorized under the Act, including disclosure to: the Department of Justice, and courts and other adjudicative bodies, with respect to civil or criminal proceedings; public authorities and professional organizations for their use in connection with employment, licensing, disciplinary, regulatory, and enforcement responsibilities; contractors as needed to perform the contract; third parties as needed in an investigation; the general public to assist them in identifying enrolled individuals; state tax agencies for tax administration purposes; appropriate persons when the security of information may have been compromised for their use to prevent, mitigate or remedy harm. You are not required to provide the information requested on a form that is subject to the requirements of the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or its instructions should be retained as long as their contents may become material in the administration of the law. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 30 minutes, including recordkeeping, learning about the law or the form, preparing the form, and copying and sending the form to the IRS. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can write to Office of Enrolled Agent Policy & Management; 985 Michigan Ave; Detroit, MI, 48232. Do not send this form to this address; instead see the Where to send this form section of the instructions.
Form 8554 (Rev. 11-2022)
More about the Federal Form 8554 Other TY 2022
We last updated the Application for Renewal of Enrollment to Practice Before the Internal Revenue Service in December 2022, so this is the latest version of Form 8554, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8554 directly from TaxFormFinder. You can print other Federal tax forms here.
Related Federal Other Forms:
|Form Code||Form Name|
|Form 8554-EP||Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8554 from the Internal Revenue Service in December 2022.
Historical Past-Year Versions of Federal Form 8554
We have a total of ten past-year versions of Form 8554 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8554 (Rev. 11-2022)
Form 8554 (Rev. 2-2022)
Form 8554 (Rev. 10-2020)
Form 8554 (Rev. 11-2019)
Form 8554 (Rev. 7-2018)
Form 8554 (Rev. 4-2017)
Form 8554 (Rev. 4-2017)
Form 8554 (Rev. 12-2014)
Form 8554 (Rev. April 2012)
Form 8554 (Rev. February 2011)
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