Form 8554 Application for Renewal of Enrollment to Practice Before

Form

8554

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

(Rev. December 2014)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0946

Important things you need to know and do before you file this form:
• You must obtain a Preparer Tax Identification Number (PTIN) before completing this form.
• During each enrollment cycle, you must complete 72 hours of continuing education credit. A minimum of
16 hours, including 2 hours of ethics or professional conduct, must be completed during each enrollment
year.

For IRS use:

• 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.

Enrollment Number:

• The renewal fee is $30. You can file this form and pay at www.pay.gov. This fee is non-refundable and
applies regardless of your enrollment status.
• 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, including 2 hours of Ethics, during the last year of your current
enrollment cycle.
Check here if you passed the Special Enrollment Examination (SEE) since your last renewal.

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 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

4

Your Current Address

Last

First

MI

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. 21842Q

Form 8554 (Rev. 12-2014)

Page 2

Form 8554 (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 enrolled 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.

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. 12-2014)

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Form 8554 (Rev. 12-2014)

Note:

What we will do when we receive your form.

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.

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?
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:

How long will it take to process your application for
renewal?
The processing cycle begins January 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.

• 0, 1, 2, or 3 – Your next enrollment cycle begins April 1, 2013.

Who do I call if I have questions?

• 4, 5, or 6 – Your next enrollment cycle begins April 1, 2014.

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.

• 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.

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.