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 is listed under ICR 202601-1545-020.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
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 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

Historical document collections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

OMB Details

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

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
Form	Name	Electronic access	Type
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.