Federal Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
Extracted from PDF file 2016-federal-form-8554-ep.pdf, last modified December 2014
Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)Form 8554-EP (Rev. December 2014) Department of the Treasury Internal Revenue Service Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA) OMB No. 1545-0946 Important things you need to know and do before you file this form: • The Renewal Fee is $30. • You must complete 72 hours of Continuing Professional Education (ERPA–CPE) over the three-year enrollment cycle to remain active. This must include at least 2 hours of Ethics CPE each year. • 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. For IRS use: Enrollment Number: You can file this form and pay electronically at www.pay.gov. This fee is non-refundable and applies regardless of your enrollment status. If you have re-taken and passed the ERPA Special Enrollment Examination (ERPA-SEE) since your last renewal, you are only required to take 16 hours of CPE, including 2 hours of Ethics, during the last year of your current enrollment cycle. Date Enrolled: Check here if you passed the ERPA Special Enrollment Examination (ERPA-SEE) since your last renewal. Part 1. Enrollment Status I want approval for Active Enrolled Retirement Plan 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 Retirement Plan Agent status, enter the number of CPE and Ethics hours you earned in each year of the current enrollment cycle. Year 1 Year 2 Year 3 Total CPE Ethics 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 3 Your Full Legal Name Last 4 First MI Your Current Address Check if this is a new address Number City State Street Zip Code Suite or Apt. Number Country Your email Address: Your Contact Number: For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 51484G Form 8554-EP (Rev. 12-2014) Page 2 Form 8554-EP (Rev. 12-2014) 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 ERPA Agent or your last renewal of enrollment (whichever is later): 7 Have you been sanctioned by a federal or state licensing authority? Yes No 8 Has any application you filed with a court, government department, commission, or agency for admission to practice ever been denied? Yes No Have you been convicted of a tax crime or any felony? Yes No Have you been permanently enjoined from preparing tax returns, or representing other before the IRS? Yes No 9 10 NOTE: If you answered yes to question 7, 8, 9 or 10, please describe on a separate page, the matter, including the date of when the matter occurred, and provide any additional information about the matter that you would like us to consider. 11 Are you a CPA? Yes No If Yes, enter the states where you are licensed to practice. 12 Are you an Attorney? Yes No If Yes, enter the States where you are licensed to practice. 13 Are you an Enrolled Agent (EA)? Yes No 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 If you do not have a PTIN please check this box. Signature Date Form 8554-EP (Rev. 12-2014) Page 3 Form 8554-EP (Rev. 12-2014) Note: What we will do when we receive your form. This form is used to renew your status as an Enrolled Retirement Plan Agent (ERPA). You must renew your enrollment every three (3) years. For additional information on renewal, see Circular 230 or visit the Retirement Plan Community webpage at www.irs.gov. As part of the application process, we will check your tax compliance history to verify that you have timely filed and paid all federal taxes. If you own or have any interest in a business, we will also check the tax compliance history of your business(es). When must I renew my enrollment? How long will it take to process your application for renewal? Your status as an ERPA Agent must be renewed every three years as determined by the last digit of your Tax Identification Number (TIN). Applications for renewal of enrollment must be submitted between April 1 and June 30, of the year that your next enrollment cycle begins. The processing cycle begins July 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. If your TIN ends in: Who do I call if I have questions? • 0, 1, 2, or 3 – Your next enrollment cycle begins April 1, 2013. To check on the status of your application for renewal after September 30, call 1-855-472-5540. Please allow 90 days for processing before calling to check on the status of your application. • 4, 5, or 6 – Your next enrollment cycle begins April 1, 2014. • 7, 8, or 9 – Your next enrollment cycle begins April 1, 2015. It is your responsibility to apply for renewal of enrollment timely by filing Form 8554-EP. 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 You can renew and pay electronically by visiting www.pay.gov. If you are mailing your application: Enclose a check or money order in the amount of $30 made payable to the United States Treasury. Where to send this form: You can use overnight mail or regular mail to send us this form. If you want to use overnight mail, send it to: Internal Revenue Service Attn: Box 301510 19220 Normandie Ave. Ste. B Torrance, CA. 90502 If you want to use regular mail, send it to: U.S. Treasury/Enrollment PO Box 301510 Los Angeles, CA 90030-1510 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; P.O. Box 33968; 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. 12-2014)
More about the Federal Form 8554-EP Other TY 2016
We last updated the Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA) in May 2017, so this is the latest version of Form 8554-EP, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 8554-EP directly from TaxFormFinder. You can print other Federal tax forms here.
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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-EP from the Internal Revenue Service in May 2017.
Historical Past-Year Versions of Federal Form 8554-EP
We have a total of four past-year versions of Form 8554-EP in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8554 (Rev. 12-2014)
Form 8554 (Rev. 12-2014)
Form 8554 (Rev. April 2012)
Form 8554-EP (Rev. March 2011)
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.