Continuing Education Provider Application and Request for Provider Number - Form 8498

Sep 26, 2026

Uploaded by asda1da

Continuing Education Provider Application and Request for Provider Number (Form 8498, Rev. April 2015) collects details for organizations seeking approval to offer IRS continuing education programs for tax return preparers, enrolled agents, and related covered professionals. The form requests application type (new, renewal, or adding programs), provider identity and contact information, EIN/PTIN, qualifying status under Circular 230, and program information such as descriptions and credit hours. It also includes certification and compliance commitments regarding program content, instructor qualifications, participant evaluation, contact hours, certificates, record retention, and data submission to the IRS.

LanguageEnglish

CategoryExam

FormatPDF

Pages4

Reading Time10 min

AccessFree to download

1. Type of application

2. CE Provider Name and Point of Contact Information

3. Provider Information

5. Program Information

6. Renew Program(s)

| Form 8498
(Rev.April 2015) | Department of the Treasury -Internal Revenue Service
Continuing Education Provider Application
and Request for Provider Number | OMB Number 1545-1459 | | --- | --- | --- | | | | Provider Number (IRS Use Only) | Mail this form to:IRS CE Provider Processing Center,6841 Elm St\#1092,McLean,VA,22101 ## 1.Type of application (check only one) □New Application (lf it is Oct 1 through Dec 31,you must check either current calendaryear or next calendar year) □Next Calendar Year □Current Calendar Year | □Renewal (provide current provider number) | CE Provider Number (required for renewals and adding program(s)) | | --- | --- | | □Request to add new program(s)(provide current provider number) | | | | | --- | ## 2.CE Provider Name and Point of Contact Information | Full name of CE Provider | | | CE Provider's EIN or PTIN | | | --- | --- | --- | --- | --- | | | | | | | | Mailing address(room,apt.,suite no.and street,or P.O.Box) | | City | State
√ | ZIP code | | | | | | | | Foreign province (or state) | | Foreign country
√ | Foreign postal code | | | CE Provider's phone number | CE Provider's website address (Listing Program offerings) | | | | | Name of CE Provider's Point of Contact (POC) | POC phone number | | Ext | POC emailaddress | | | | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | POC mailing address(if different than CE Provider's listed above) | | City | | | State | ZIP code | Foreign province(or state)Foreign countryForeign postal code ## 3.Provider Information CE Provider Status (per Circular No.230,§10.9(a)(1))(check only one) □a.Accredited Educational Institution (attach copy of accreditation letter) □b.Recognized for continuing education purposes by state licensing body or equivalent (attach copy of recognition letter) □c.Approved by an IRS CE Accrediting qualifying organization(Accreditor)(attach copy of approval letter) d.Professional organization,society or busines filing for approval as a CE Provider (Does not fit into any of above categories). See instructions for documentation that must be attached to your application in order to be considered for approval ## 5.Program Information (Additional programs can be attached to this application) | Program Name | | | --- | --- | | Brief program
description | Number of credit
program hours | Target audience for program described above (check all that apply) ## 6.Renew Program(s)-Renew prior year programs (Additional programs can be attached to this application) | Program Number | Program Name | | --- | --- | | | | There is a$419 application fee.This fee is nonrefundable.Full payment must be included with your request/renewal or it will be Continuing Education Provider Application and Request for Provider Number (1)I (We)hereby certify that I(We)plan to offer continuing education programs compliant with the continuing education regulations forother tax return preparers,enrolled agents,enrolled retirement plan agents(31 CFR,Part 10 reprinted as Treasury DepartmentCircular No.230). (2)I (We)agree to comply with therequirements of Circular 230 relative to each continuing education program offered,including butnot limited to the following: a.Program(s)will be designed to enhance professional knowledge in Federal taxation,Federal tax related matters,includingethics,consistent with the Internal Revenue Code and principles of effective tax administration. b.Program(s)will be developed by individual(s)qualified in the subject matter. c.Program(s)will utilize material specifically developed for instructional use.General professional literature and IRS publicationswill be used only to supplement specific program materials. d.Program(s)will comply with topic requirements for relevant audience(e.g.,continuing education programs for enrolledretirement pla

FAQs

What information is needed to apply for an IRS continuing education provider number on Form 8498?

You must provide the application type, the provider’s legal name and point of contact details, EIN or PTIN, mailing address information, and qualifying status. You also submit program information such as program name, brief description, and the number of credit program hours.

What provider statuses are listed for approval on the form?

The form lists status options aligned with Circular No. 230, including accredited educational institutions, recognition by state licensing bodies, approval by an IRS CE accrediting qualifying organization, and professional organizations seeking approval that does not fit the prior categories.

What are the key compliance commitments included in the certification section?

The agreement requires programs to enhance professional knowledge in federal taxation and related matters, be developed by qualified individuals, use specially developed instructional materials, remain accurate and current, ensure qualified instructors, include participant evaluation, measure contact hours, issue completion certificates with an IRS program number, maintain records for four years, and submit participation data in the required format.

Sep 26, 2026

Uploaded by asda1da