Form 23-EP - Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent

Sep 26, 2026

Uploaded by Rowan

Form 23-EP (Rev. December 2014) collects applicant information required to enroll to practice before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). It requires passing the Enrolled Retirement Plan Agent Special Enrollment Examination, reading Circular 230, and submitting a $30 non-refundable application fee electronically via pay.gov. The form captures identity details, address, PTIN or candidate number, EIN/business information, CAF numbers, and disclosures about sanctions, denials, convictions, and tax-related injunctions, with instructions for specific cases and mailing details.

LanguageEnglish

CategoryExam

FormatPDF

Pages3

Reading Time8 min

AccessFree to download

Part 1. Tell Us About Yourself

Application prerequisites and key requirements

Questions 1-14: identity, address, identifiers, and eligibility disclosures

Part 2. Sign here

Certification, penalties, and submission instructions

Instructions and eligibility notes

Former IRS employees and SSN requirements

Payment, processing time, and contact information

| Application for Enrollment to Practice Before the Internal
Revenue Service as an Enrolled Retirement Plan Agent
(ERPA)
See Instructions on Page 3 | | --- | 23-EP Form (Rev.December 2014) Department of the Treasury Internal Revenue Service Important things you need to know and do before you file this form: ·Take and pass the Enrolled Retirement Plan Agent Special Enrollment Examination ·Read Circular 230 ·The application fee is $30. Visit www.pay.gov to file and pay electronically.This fee is non-refundable. □ Check here if you are a former Internal Revenue Service Employee,and enter the date you separatedfrom the Service # Part 1.Tell Us About Yourself 1 Your Social Security Number □ If you do not have an SSN,please check this box.2 Date of Birth mm/dd/yyyy3 Your Full Legal Name LastFirstMICityStateZip CodeCountryYour email Address:Your Contact Telephone Number: # 4 Current Address Number 5 Enter your PTIN number issued by the IRS or Candidate Number assigned by theAmerican Institute of Retirement Education(AIRE). 6 Do you have an Employer Identification Number(EIN)?If Yes,enter all EINs,business names,and addresses below (attach additional pages,if necessary): | EIN | Business Name | Business Address | | --- | --- | --- | | | | | | | | | | | | | OMB No.1545-0950 For IRS use: Date Enrolled: Enrollment Number: | | | --- | Street Suite or Apt.Number # 7 Do you have a Centralized Authorization File(CAF)number? f Yes,enter all CAF numbers assigned to you (attach additional pages,if necessary):8 Have you been sanctioned by a federal or state licensing authority?9 Has any application you filed with a court,government department,commission,or agency for admission to practice ever been denied?□Yes □No10 Have you been convicted of a tax crime or any felony? # 11 Have you been permanently enjoined from preparing tax returns,orrepresenting others before the IRS? NOTE:If you answered yes to question 8,9,10 or 11,please describe on a separate page,the matter,including the date ofwhen the matter occurred,and provide any additional information about the matter that you would like us to consider. # 12 Are you a CPA?□No IfYes,enter the states where you are licensed to practice □No If Yes,enter the States where you are licensed to practice. □Yes □No # 14 Are you an Enrolled Agent(EA)? Part 2.Sign here Under penalies of perjury,I declare that I have examined this aplication,and to the best of my knowledge and belef,it i true,correct,and complete. Date Signature Form 23-EP(Rev.12-2014) Filling out this form: It is important to answer all questions on the form.Failure to answer any questions orsign the frm could result in processing delays. An intentonally false statement or omission identified with your application is a violation of Circular 23010.51(a)(4)and 18 U.S.C.1001and may be grounds for suspension or disbarment from practice. # Instructions: ·You must take and pass the EPRA-SEE before you can apply.You may register for the examination at www.erpaexam.org. # Former IRS Employees: Please Note:your eligibility to practice may belimited basedupon your work experience. You may request a waiver to take the ERPA-SEE through thesubmission of an application within three (3)years from the dateof your separation with the Internal Revenue Service(IRS).Please check the box at the top of the form which indicates youare requesting a waiver from taking the ERPA-SEE.See Circular230 Section 10.4(d)for more information.To gain full enrollmentstatus you must take and pass the ERPA-SEE before you canapply.You may register for the examination atwww.erpaexam.org. # What if I don't have a Social SecurityNumber? If you are living and working in the United States(US),you arerequired to have a Social Security Number(SSN).If you areworking outside of the US and you do not have an SSN or anITIN,check the box on line 1. Electronic Applicatio

FAQs

What must an applicant do before submitting Form 23-EP for ERPA enrollment?

An applicant must take and pass the ERPA-SEE before applying, and read Circular 230. The application fee is $30 and is non-refundable; electronic filing and payment are available via www.pay.gov.

What information is required in Part 1 of Form 23-EP?

Part 1 requests the applicant’s Social Security Number (or note if they do not have one), date of birth, full legal name, contact details, current address, PTIN or candidate number, and whether they have an EIN, including business names and addresses.

How long does it take to process the ERPA enrollment application, and when can the applicant practice?

Processing generally takes about 60 days. Enrollment status is not effective until the IRS approves the request, and the applicant is not authorized to practice before the IRS as an ERPA until enrollment has been granted.

Sep 26, 2026

Uploaded by Rowan