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It collects applicant identity and contact details, designation and enrollment identifiers (PTIN, EA enrollment number, or ERPA enrollment number), and the applicant’s signature and date. The form requests waiver reasons such as health, extended active military duty, extended absence from the U.S. for employment or other reasons, or other compelling circumstances with supporting documentation. It also covers eligibility, required CE hour benchmarks, processing timeline, and IRS-only approval fields.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/form-14392-continuing-education-waiver-request-may-2012-irs/394493/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/form-14392-continuing-education-waiver-request-may-2012-irs/394493.png","ImageObject",300,407,{"name":92,"@type":93},"iuabcfuw","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",12,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Who can request a Continuing Education waiver using Form 14392?","Question",{"text":113,"@type":114},"Registered Tax Return Preparers, Enrolled Agents, and Enrolled Retirement Plan Agents may request a waiver for a renewal cycle due to health, extended military service, extended absence from the United States, or other case-by-case reasons.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What reasons are accepted for a CE waiver during the current renewal cycle?",{"text":118,"@type":114},"Accepted reasons include health (with medical certificate), extended active military duty (with military orders), extended absence from the U.S. for employment or other reasons with a statement that the individual did not practice before the IRS during absence, and other compelling reasons with documentation if applicable.",{"name":120,"@type":111,"acceptedAnswer":121},"Where and when should the completed Form 14392 be submitted?",{"text":122,"@type":114},"Mail the completed form to the Office of Enrollment, P.O. Box 33968, Detroit, MI 48232, and ensure the waiver request is received no later than the last day of the renewal application period. 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Education Waiver Request   | OMB number   |\n| --- | --- | --- |\n\n# Applicant Name and Contact Information\n\n\n| Date of application(mm/ddyyyy)   | Applicant name   | Telephone number   |\n| --- | --- | --- |\n|  |  |  |\n\nDesignation  \n\n| □Preparer Tax Identification Number (PTIN)口  \u003Cbr>Preparer Tax Identification Number (PTIN)  \u003Cbr>P   |  |  | Enrolled Agent (EA)  \u003Cbr>EA enrollment number  \u003Cbr>-EA  \u003Cbr>Requesting waiver for  \u003Cbr>□ All hours □ Partial hours   |  | □ Enrolled Retirement Plan Agent(ERPA)  \u003Cbr>ERPA enrollment number  \u003Cbr>-EP   |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  | Requesting waiver for  \u003Cbr>□All hours □ Partial hours   |  |\n| Mailing address (street,room number,apt.,suite number,or P.0.Box)   |  |  |  |  | City   |  |\n|  |  |  |  |  |  |  |\n| State   | ZIP code   | Foreign province (or state)   |  | Foreign country   |  | Foreign postal code   |\n|  |  |  |  |  |  |  |\n\n# Reasons for Requesting a Waiver During Current Renewal Cycle                 \n\n## □ Health reasons (attach medical certificate)\n\n\n|  |\n| --- |\n|  |\n|  |\n|  |\n\n## Extended active military duty (attach military orders)\n\n\n|  |\n| --- |\n|  |\n|  |\n|  |\n\nAbsence from the United States for an extended period of time due to employment or other reasons (attach letter from employer)  \n## □ Other compelling reasons (attach documentation,if applicable)\n\n\n| Previously applied for a waiver  \u003Cbr>□No  \u003Cbr>□ Yes   | Date previous waiver requested(mm/dd/yyyy)   | Was previous waiver approved/denied  \u003Cbr>□ Denied  \u003Cbr>□ Approved   |\n| --- | --- | --- |\n\nMail completed form to:Office of Enrollment,P.O.Box 33968,Detroit,MI 48232                    \nUnder penalty of perjury,I declare that I have read all accompanying information and to the best of my knowledge and belief,thee  \ninformation provided is true,correct and complete.  \n\n| Signature   | Name (printed/typed)   | Date signed(mm/dd/yyyy)   |\n| --- | --- | --- |\n\nIRS USE ONLY  \n# Request for waiver□ Approved □ Denied\n\n\n| Approving Official signature   | Approving Official name (printed/typed)   | Date signed (mm/ddlyyyy)   |\n| --- | --- | --- |\n\n# Instructions for Form 14392,Continuing Education Waiver Request\n\nSpecific Instructions  \nName and Contact Information  \nFullname and address of person requesting waiver  \nDesignation  \n·Registered Tax Return Preparers (RTRP)must provide their Preparer Tax Identification Number (PTIN)  \n·Enrolled Agents(EA)must provide both their Enrolled Agent Enrollment Number and their PTIN  \n·Enrolled Retirement Plan Agents (ERAP)must provide their ERPA Enrollment Number.Additionally,ERPAs should provide theirPTIN if they have one.  \n# Reasons for Requesting a Waiver During Current Renewal Cycle\n\n·Health,which prevented,or will prevent,compliance with the continuing education requirements (Supporting documentation suchas a medical certificate must be provided with the request).  \n·Extended active military duty (Supporting documentation such as military orders must be provided with the request).  \n·Absence from the United States for an extended period of time due to employment or other reasons provided the individual doesnot practice before the Internal Revenue Service during such absence.  \n·Other compelling reasons,which will be considered on a case-by-case basis.  \n# General Instructions\n\nA Continuing Education(CE)waiver is typically requested when an individual has not been or will not be able to acquire the requiredCE credits prior to the renewal deadline for Registered Tax Return Preparers,Enrolled Agents,or Enrolled Retirement Pln Agents.Tobe considered,a request for a CE waiver must be received no later than the last day of the renewal application period.In addition,those who are granted waivers are required to file timely applications for renewal of enrollment or registration.  \n# Who is Eligible to Request a Waiver\n\nRegistered Tax Return Preparers,Enro","cbCairI9VXDgHl6s","https://ap.wps.com/l/cbCairI9VXDgHl6s","pdf",58438,"English","# Applicant Name and Contact Information\n# Reasons for Requesting a Waiver During Current Renewal Cycle\n## Health reasons (attach medical certificate)\n## Extended active military duty (attach military orders)\n# Instructions for Form 14392, Continuing Education Waiver Request\n## Specific Instructions\n## Reasons for Requesting a Waiver During Current Renewal Cycle\n## General Instructions\n## Who is Eligible to Request a Waiver\n## How to Request a Waiver\n# IRS Use Only","[{\"question\":\"Who can request a Continuing Education waiver using Form 14392?\",\"answer\":\"Registered Tax Return Preparers, Enrolled Agents, and Enrolled Retirement Plan Agents may request a waiver for a renewal cycle due to health, extended military service, extended absence from the United States, or other case-by-case reasons.\"},{\"question\":\"What reasons are accepted for a CE waiver during the current renewal cycle?\",\"answer\":\"Accepted reasons include health (with medical certificate), extended active military duty (with military orders), extended absence from the U.S. for employment or other reasons with a statement that the individual did not practice before the IRS during absence, and other compelling reasons with documentation if applicable.\"},{\"question\":\"Where and when should the completed Form 14392 be submitted?\",\"answer\":\"Mail the completed form to the Office of Enrollment, P.O. Box 33968, Detroit, MI 48232, and ensure the waiver request is received no later than the last day of the renewal application period. Waiver requests are processed within 90 days.\"}]","Form 14392 - Continuing Education Waiver Request (May 2012) - IRS | PDF",1790404308]