The IRS Return Preparer Office has begun sending letters to enrolled agents (EA) with Social Security numbers (SSNs) ending in 7, 8, 9, or no SSN, who did not renew during this year’s renewal cycle. Those who did not renew during the 2018 and 2021 cycles will be moved to terminated status.
Those who did not renew during the 2021 cycle will be moved to inactive status. Anyone in inactive status can still submit a late renewal for approval with proof of CE. Anyone in terminated status must re-take the Special Enrollment Examination (SEE) to apply for re-enrollment.
If an EA disagrees and has a record of previously renewing their EA status, they should contact the number on the letter, which is 855-472-5540.
The following are sample images of these letters (Letter 5507 and Letter 5508):
1. How many continuing education hours must enrolled agents obtain?
Enrolled agents must obtain 72 hours of continuing education every three years. A minimum of 16 hours must be earned per year, two of which must be on ethics. Enrolled agents must use an IRS approved CE provider.
2. I applied during an enrollment cycle, how many continuing education credits must I complete?
If your initial enrollment occurs during an enrollment cycle, you are required to complete 2 hours of qualifying continued education credits per month AND 2 hours of ethics or professional conduct credits per year. When your new enrollment cycle begins, you will be required to satisfy the full 72-hour continuing education credit requirement.
3. I was unable to complete the minimum continuing education credits required during an enrollment cycle, due to extenuating circumstances.
Refer to Section 10.6(j) of Treasury Department Circular 230 to determine if you meet the qualifications to request a waiver of continuing education requirements.
4. What are the recordkeeping requirements for EAs?
Tax Preparers must retain the following records for four years:
The 4th Annual National Tax Security Awareness Week will take place between Dec. 2 and Dec. 6. The IRS, in coordination with Security Summit partners and other federal and state agencies, encourages business, self-employed and individual taxpayers, along with tax professionals, to enhance their online security this holiday shopping season as identity thieves step up their efforts to steal personal data. The IRS recently updated Publication 4524, Security Awareness for Taxpayers (PDF), which businesses can share with their employees.
The IRS also created new YouTube videos on security steps for data protection and online activity: