Enrolled Agent Continuing Education Requirements
Required Education
- 72 hours every three years (66 hours of qualifying Tax CE and 6 hours of Ethics)
- Minimum 16 hours every year (2 of which must be Ethics)
- Excess hours in Ethics do not count toward total requirement
- Data Security topics qualify for Tax CE in the Federal Tax Law category
- EAs are not required to take Qualified Retirement Plan Matters [Enrolled Retirement Plan Agent (ERPAs) courses]
CE Completion Deadline: 12/31 annually CE Cycles (based on last digit of SSN): 0, 1, 2, or 3 — 2025, 2026, and 2027 4, 5, or 6 — 2023, 2024, and 2025 7, 8, or 9 — 2024, 2025, and 2026
Newly enrolled EAs: Generally, newly enrolled EAs will not need 72 hours because they will not have been enrolled for all three years of the cycle. The 16 hour yearly minimum may not apply to them for at least one of the three years of the cycle. The IRS has provided a helpful chart with the requirements for newly enrolled EAs here: www.irs.gov/pub/irs-pdf/p5186.pdf
IRS Contact Information
Internal Revenue Service
Office of EA Policy and Management
985 Michigan Ave
Detroit, MI 48232
Phone: 855-472-5540 (7 am - 5 pm CT)
Website: www.irs.gov/tax-professionals/enrolled-agents
Email: epp@irs.gov
Our Unlimited EA CPE package includes over 300 hours of IRS-Approved continuing education courses for Enrolled Agents, including Ethics.
The cost is just $99 for 12 months of unlimited courses, with no hidden fees!
Renewal Application Period: November 1st through January 31st triennially (based on last digit of SSN - view chart)
Renewal Cycle Expiration: March 31st triennially (based on last digit of SSN - view chart)
PTIN Expiration: December 31st annually
Acceptable Programs of Study: All Tax, Data Security, and Ethics courses listed on the View EA Courses page are approved topics and qualify for EA continuing education.
CE Reporting: Completed credits are automatically reported to the IRS by Sequoia CPE every weekday. Please note that it may take up to 48 hours for recently reported credits to become posted in your PTIN account online. In order for your continuing education completions to be reported, you must provide your PTIN number to Sequoia CPE.
EA Renewal Application: Renew online or by mail:
- Renew online using www.pay.gov/public/form/start/19304437
- Renew on paper using www.irs.gov/pub/irs-pdf/f8554.pdf
Please Note: Since regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the IRS to answer any questions and confirm or clarify any requirements listed here.
