OMB control number

Practice Before the Internal Revenue Service

OMB 1545-1726 · TREAS/IRS.

OMB 1545-1726

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.

The latest form for Practice Before the Internal Revenue Service expires 2029-04-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 14392 Continuing Education Waiver Request Form and Instruction
Form 14392 Continuing Education Waiver Request Form and Instruction
Form 14364 Continuing Education Program Evaluation Form
Form 14364 Continuing Education Program Evaluation Form
Form 14360 Continuing Education Provider Complaint Referral Form and Instruction
Form 14360 Continuing Education Provider Complaint Referral Form and Instruction
Form 8498 Continuing Education Provider Application and Request for Provider Number Form and Instruction
Form 8498 Continuing Education Provider Application and Request for Provider Number Form and Instruction
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
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
Form 8554 Application for Renewal of Enrollment to Practice Before the Internal Revenue Service Form and Instruction
Form 23 Application for Enrollment to Practice Before the Internal Revenue Service Form and Instruction
Form 23 Application for Enrollment to Practice Before the Internal Revenue Service Form and Instruction
Form 2587 Application for Special Enrollment Examination Form and Instruction
Form 2587 Application for Special Enrollment Examination Form and Instruction
1545-1726_Supporting Statement_CLEAN.docx Supporting Statement A
1545-1726_Supporting Statement_CLEAN.docx Supporting Statement A
1545-1726 - Public Comment - Tom Wolf.pdf Public Comments
1545-1726 – Public Comment -James Salvato.pdf Public Comments
1545-1726 – Public Comment - Tamyra F Laughman.pdf Public Comments
1545-1726 – Public Comment - John R Dundon II.pdf Public Comments
Annual Filing Season Program (RP 2014-42) Other-Rev Proc
Cicrular 230 Recordkeeping and Third-party disclosures Other-publication
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form
Continuing education providers and continuing education programs Form
Continuing education providers and continuing education programs Form
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form and Instruction
Continuing education providers and continuing education programs Form and Instruction
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction
Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer Form and Instruction

All Historical Document Collections

202601-1545-020	Revision of a currently approved collection	2026-03-16
202303-1545-020 Approved without change	Revision of a currently approved collection	2023-04-01
201910-1545-024 Approved without change	Extension without change of a currently approved collection	2020-01-31
201504-1545-001 Approved without change	Reinstatement with change of a previously approved collection	2016-09-21
201309-1545-072 Improperly submitted and continue	Extension without change of a currently approved collection	2013-10-31
201111-1545-004 Approved without change	No material or nonsubstantive change to a currently approved collection	2012-09-05
201106-1545-001 Approved without change	Revision of a currently approved collection	2011-06-07
201008-1545-049 Preapproved	Revision of a currently approved collection	2010-09-07
201005-1545-051 Approved without change	Extension without change of a currently approved collection	2010-05-27
200612-1545-024 Approved without change	Revision of a currently approved collection	2007-01-23
200312-1545-014 Approved without change	Extension without change of a currently approved collection	2003-12-12
200208-1545-031 Approved without change	No material or nonsubstantive change to a currently approved collection	2002-08-05
200101-1545-002 Approved without change	New collection (Request for a new OMB Control Number)	2001-01-02

OMB Details

Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer

Federal Enterprise Architecture: General Government - Taxation Management

Form 2587

Application for Special Enrollment Examination

Fillable Fileable

Form and instruction

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.