Form 8854 Application of Renewal of Enrollment to Practice Before

5

TLS, have you
transmitted all R
text files for this
cycle update?

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8554, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

Date

8554

Date

Revised proofs
requested

Application for Renewal of Enrollment to
Practice Before the Internal Revenue Service

(Rev. October 2008)

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

OMB No. 1545-0946

Department of the Treasury
Internal Revenue Service

Important things you need to do before you file this form:
● Visit www.pay.gov to file and pay electronically or enclose a check or money order for $125 made payable to the Internal
Revenue Service. This fee is non-refundable and applies to all enrollment status requests.
● You must complete 72 hours of Continuing Professional Education (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 only have to take 2 hours of CPE for each month you were enrolled.
● If you have re-taken and passed the Special Enrollment Examination (SEE) since your last renewal, you are only required to
take 16 hours of CPE during the last year of your renewal cycle.
Check here if you have re-taken and passed the SEE.
Part 1. Tell us about your enrollment status (Check only one)
I am currently suspended or disbarred.
I want approval for Active Enrolled Agent status.
Note: If you checked either box above, enter the number of CPE and Ethics hours you earned each year.
Year 1

Year 2

Year 3

Total

Non-Ethics CPE
Ethics CPE
I want approval to remain or be placed into Inactive Retirement status.
Part 2. Tell us about yourself
1

Your Enrollment Number

2

Full legal name

3

Last

First

Number

Street

Intial

Current address
Suite or room number

Check if this is
a new address
City

4
5

State

ZIP code

Country

Do you have a Centralized Address File (CAF) number
No
Yes Enter CAF ©
Do you have an EIN
No
Yes
If Yes, enter the Employer Identification Numbers (EINs) below.
EIN

Name

5a
5b
6
7
8
9

Since you became an Enrolled Agent, or your last renewal:
Have you appeared before or been sanctioned by a licensing board, regulatory body, federal or
state agency for alleged misconduct

No

Yes

Has any application you filed with a court, government department, commission, or agency for
admission to practice ever been denied or rejected
No
Yes
Have you been convicted, or fined $500 or more, for violating any law, excluding traffic tickets
No
Yes
Note: If you answered “Yes” to question 6, 7, or 8, describe the nature of the offense, tell us when it occurred, and provide details on a separate page.
Are you a
CPA
Attorney or
both.
If you checked any box, enter the States where you are licensed to practice. If no boxes are checked, proceed to
Part 3.

9a
Part 3: Sign here

9b

9c

9d

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.

✗

Sign your
name here
Email address

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Date
Best daytime phone

(

Cat. No. 21842Q

)

/

/

8554

(Rev. 10-2008)

–
Form

5
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8554, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8554 (Rev. 10-2008)

Page

2

What is New

What we will do when we receive your form

Filing and paying electronically

As part of the application process, we will check your filing
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 history of your business tax return filings.

For faster processing and convenience, you may submit your
application and pay your fee elctronically. Please visit www.pay.gov
for additional information on how to file and pay electronically.

Instructions
This form is used to renew your Enrolled Agent (EA) status.
You must renew your enrollment status every 3 years. For
additional information on renewals, see Circular 230 or visit
the Office of Professional Responsibility website at
www.irs.gov.
If you do not renew your enrollment, Circular 230 prohibits
you from acting as an Enrolled Agent.

Renewal Cycles
Renewal cycles are determined by the last digit of your
Social Security Number.
If your SSN ends in:
● 0, 1, 2, or 3 – Your renewal cycle is between November 1,
2009 and January 31, 2010

An intentionally false statement or omission identified with
your application is a violation of 18 U.S.C. 1001 and may
also be grounds for denial of your application.

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 4191
5860 Uplander Way
Culver City, CA. 90230
If you want to use regular mail, send it to:
U.S. Treasury/Enrollment
P.O. Box 894191
Los Angeles, CA 90189-4191

● 4, 5, or 6 – Your renewal cycle is between November 1,
2010 and January 31, 2011

How long will it take to process this request?

● 7, 8, or 9 – Your renewal cycle is between November 1,
2008 and January 31, 2009.

It will generally take about 60 days for us to process your
request. Your status is not effective until we approve your
request.

Note. If you do not have an SSN, please renew as if your
last digit were 7, 8, or 9.
We will generally send you a reminder notice when you are
due for renewal. If you do not receive a reminder notice, you
must still file Form 8554 to renew your status.

Filling out the form
You must answer all questions in Part 1 and 2 and sign your
name in Part 3, so that we can process your application.
Failure to answer any questions or sign the form could result
in processing delays.
Note. If you have been disciplined by the Office of
Professional Responsibility, Inactive Retirement status is not
available to you.
If your EA status was terminated, you are not eligible for
renewal. You must take and pass the Special Enrollment
Examination and apply for Enrollment using Form 23.
If you are applying for Inactive Retirement status, you will
not be eligible to practice before the Internal Revenue
Service once we process your request. However, you may
apply for active EA status at any time by filing Form 8554
and providing evidence that you completed the required CPE
for the enrollment cycle.

Continuing Professional Education
You must keep proof of your training for 3 years from the
date of your enrolled agent renewal. Do not attach training
records to this form. Should we need this information, we will
request it from you.

Enclose the fee
Enclose a check or money order for $125 made payable to
the Internal Revenue Service.
Effective October 1, 2007, all personal check remittances
will be debited from your account electronically, within 24
hours of receipt. Please visit www.irs.gov for more detailed
information.

Who do I call if I have questions?
To check on the status of your request, call 1-313-234-1280.
Please allow 60 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, United States Code, authorizes the IRS to
collect this information. The primary use of the information is
to administer the enrolled agent program. Information may be
disclosed to: public authorities for use in law enforcement
and in connection with employment, contracting, licensing,
and other benefits; courts and other adjudicative bodies and
the Department of Justice for litigation purposes; contractors
to perform the contract; third parties during the course of an
investigation; the general public to identify individuals
currently or formerly eligible to represent taxpayers, including
their location; and professional organizations or associations
to assist them in meeting their responsibilities in connection
with the administration and maintenance of standards of
conduct and discipline. Applying for renewal of enrollment is
voluntary, however, providing the information requested on
this form is a requirement to obtain the benefit of renewal of
enrollment. Failure to provide the requested information
could delay or prevent processing of your application.
Providing false information could subject you to penalties.
Notwithstanding any other provision of law, no person is
required to respond to, nor shall any person be subject to a
penalty for failure to comply with, a collection of information
subject to the requirements of the Paperwork Reduction Act,
unless that collection of information displays a currently valid
OMB Control Number. Public reporting burden for this
collection of information is estimated to average 30 minutes
per response, including the time for reviewing the
instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing
the collection of information. Send comments regarding this
burden estimate or any other aspect of this collection of
information, including suggestions for reducing this burden,
to: IRS/Office of Professional Responsibility; SE:OPR; 1111
Constitution Avenue, NW; Washington, DC 20224.