Practice Before the Internal Revenue Service

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 14392 Continuing Education Waiver Request	Form and Instruction	New	Available
Form 14392 Continuing Education Waiver Request	Form and Instruction	New	Available
Form 14364 Continuing Education Program Evaluation	Form	New	Available
Form 14364 Continuing Education Program Evaluation	Form	New	Available
Form 14360 Continuing Education Provider Complaint Referral	Form and Instruction	Modified	Available
Form 14360 Continuing Education Provider Complaint Referral	Form and Instruction	Modified	Available
Form 8498 Continuing Education Provider Application and Request for Provider Number	Form and Instruction	Modified	Available
Form 8498 Continuing Education Provider Application and Request for Provider Number	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	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	Available
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	Available
Form 23 Application for Enrollment to Practice Before the Internal Revenue Service	Form and Instruction	Modified	Available
Form 23 Application for Enrollment to Practice Before the Internal Revenue Service	Form and Instruction	Modified	Available
Form 2587 Application for Special Enrollment Examination	Form and Instruction	Modified	Available
Form 2587 Application for Special Enrollment Examination	Form and Instruction	Modified	Available
1545-1726_Supporting Statement_CLEAN.docx	Supporting Statement A	Uploaded 2026-03-04	Available
1545-1726_Supporting Statement_CLEAN.docx	Supporting Statement A	Uploaded 2026-03-04	Available
1545-1726 - Public Comment - Tom Wolf.pdf	Public Comments	Uploaded 2026-01-08	Available
1545-1726 – Public Comment -James Salvato.pdf	Public Comments	Uploaded 2026-01-08	Available
1545-1726 – Public Comment - Tamyra F Laughman.pdf	Public Comments	Uploaded 2026-01-10	Available
1545-1726 – Public Comment - John R Dundon II.pdf	Public Comments	Uploaded 2026-01-08	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
279295	Annual Filing Season Program (RP 2014-42)	Other-Rev Proc	New
279294	Cicrular 230 Recordkeeping and Third-party disclosures	Other-publication	New
278822	Continuing education providers and continuing education programs	Form and Instruction	New	Continuing Education Waiver Request
278822	Continuing education providers and continuing education programs	Form and Instruction	New	Continuing Education Waiver Request
278822	Continuing education providers and continuing education programs	Form and Instruction	New
278820	Continuing education providers and continuing education programs	Form	New	Continuing Education Program Evaluation
278820	Continuing education providers and continuing education programs	Form	New	Continuing Education Program Evaluation
278820	Continuing education providers and continuing education programs	Form	New
219702	Continuing education providers and continuing education programs	Form and Instruction	Modified	Continuing Education Provider Complaint Referral
219702	Continuing education providers and continuing education programs	Form and Instruction	Modified	Continuing Education Provider Complaint Referral
219702	Continuing education providers and continuing education programs	Form and Instruction	Modified
203566	Continuing education providers and continuing education programs	Form and Instruction	Modified	Continuing Education Provider Application and Request for Provider Number
203566	Continuing education providers and continuing education programs	Form and Instruction	Modified	Continuing Education Provider Application and Request for Provider Number
203566	Continuing education providers and continuing education programs	Form and Instruction	Modified
202791	Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
202791	Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
202791	Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified
202790	Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
202790	Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
202790	Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified
194417	Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Enrollment to Practice Before the Internal Revenue Service
194417	Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Enrollment to Practice Before the Internal Revenue Service
194417	Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified
19233	Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Special Enrollment Examination
19233	Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified	Application for Special Enrollment Examination
19233	Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1726	ICR Reference No: 202601-1545-020
Status: Active	Previous ICR Reference No: 202303-1545-020
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Practice Before the Internal Revenue Service
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/20/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 03/16/2026
Terms of Clearance: OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2029	36 Months From Approved	06/30/2026
Responses	215,146	0	710,110
Time Burden (Hours)	218,240	0	1,773,520
Cost Burden (Dollars)	0	0	0

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Abstract: This collection covers the requirements outlined in Circular 230. Circular 230 contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service.

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Authorizing Statute(s): US Code: 26 USC 7805 Name of Law: Rules and regulations
   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:
	90 FR 52165	11/19/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 11374	03/09/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 10

table that charts list of burden

IC Title	Form No.	Form Name
Annual Filing Season Program (RP 2014-42)
Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	23	Application for Enrollment to Practice Before the Internal Revenue Service
Cicrular 230 Recordkeeping and Third-party disclosures
Continuing education providers and continuing education programs	8498	Continuing Education Provider Application and Request for Provider Number
Continuing education providers and continuing education programs	14364	Continuing Education Program Evaluation
Continuing education providers and continuing education programs	14392	Continuing Education Waiver Request
Continuing education providers and continuing education programs	14360	Continuing Education Provider Complaint Referral
Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	2587	Application for Special Enrollment Examination
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	8554	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer	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	215,146	710,110	0	0	-494,964	0
Annual Time Burden (Hours)	218,240	1,773,520	0	0	-1,555,280	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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: IRS has not made any revisions or other program changes that affect the burden. The purpose of this submission to renew the OMB approval and to consolidate related collections under one approval number. Additionally, IRS has updated the burden due to better estimates.

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Annual Cost to Federal Government: $160,740

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: 03/16/2026

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