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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8554 Application for Renewal of Enrollment to Practice Before the Internal Revenue Service	Form and Instruction	Modified	Available
Form 8554 Application for Renewal of Enrollment To Practice Before the Internal Revenue Service	Form and Instruction	Modified	Repair queued
Form 8554-EP Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	Form and Instruction	Modified	Available
Form 8554-EP Application for Renewal of Enrollment To Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	Form and Instruction	Modified	Repair queued
pcir230.pdf	Supplementary Document	Uploaded 2019-06-20	Repair queued
1545-0946 SS 2022-10-31.docx	Supporting Statement A	Uploaded 2022-10-31	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39886	Application for Renewal of Enrollment To Practice Before the Internal Revenue Service	Form and Instruction	Modified	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
39886	Application for Renewal of Enrollment To Practice Before the Internal Revenue Service	Form and Instruction	Modified
185619	Application for Renewal of Enrollment To Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	Form and Instruction	Modified	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
185619	Application for Renewal of Enrollment To Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0946	ICR Reference No: 202208-1545-010
Status: Historical Active	Previous ICR Reference No: 201904-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Renewal of Enrollment to Practice before the Internal Revenue Service
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/26/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 10/31/2022
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2026	36 Months From Approved	04/30/2023
Responses	21,250	0	21,800
Time Burden (Hours)	7,083	0	7,267
Cost Burden (Dollars)	1,423,750	0	654,000

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Abstract: Section 10.6(d) of Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries and Appraisers before the Internal Revenue Service (31 CFR Part 10), requires that those who are enrolled to practice before the Internal Revenue Service renew such enrollment periodically. Form 8554 is an application for renewal mailed to all enrolled agents each year. Form 8554-EP is used to renew your Enrolled Retirement Plan Agent (ERPA) status.

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Authorizing Statute(s): US Code: 31 USC 330 Name of Law: Practice before the department
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 36377	06/16/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 64852	10/26/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Application for Renewal of Enrollment To Practice Before the Internal Revenue Service	8554	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
Application for Renewal of Enrollment To Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	8554-EP	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	21,250	21,800	0	0	-550	0
Annual Time Burden (Hours)	7,083	7,267	0	0	-184	0
Annual Cost Burden (Dollars)	1,423,750	654,000	0	786,250	-16,500	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There is a decrease of 184 hours of burden due to a reduction in the estimated number of practitioners filing form 8554-EP. Estimated respondent costs have increased due to agency discretion, as IRS has increased the filing fee from $30 to $67 per enrollee.

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Annual Cost to Federal Government: $90,875

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 10/31/2022

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