Form 8498 - Department of the Treasury - Continuing Education Provider Application and Request for Provider Number

Sep 26, 2026

Form 8498 (September 2023) is the IRS Continuing Education Provider application used to request a provider number or manage renewals and program additions. It collects the provider’s legal and contact details, EIN or PTIN, mailing information, and public listing preferences. The form also captures provider status under Circular 230, the targeted audience categories, program descriptions, credit hours, delivery methods, renewal program numbers, and required certification and compliance commitments. It includes fee instructions and submission mailing information.

LanguageEnglish

CategoryExam

FormatPDF

Pages5

Reading Time13 min

AccessFree to download

1. Type of application

New application

Renewal or adding program(s)

2. CE Provider name and point of contact information

Provider identity (EIN or PTIN)

Mailing and contact details

3. Public listing information

4. Provider information

Provider status under Circular 230

5. CE Provider targeted audience

6. Program information

Program name, description, and credit hours

Target audience and CE category

Program delivery method

7. Renew program(s)

| Form 8498
(September 2023) | 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 Continuing Education Processing Center,P.O.Box 1559,Sacramento,CA 95812 # 1.Type of application (check only one) □New application (if it is Oct 1 through Dec 31,you must check either current calendar year 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 | Fullname of CE Provider | | | | | CE Provider's EIN or PTIN | | | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | Mailing address(room,apt,suite no.and street,orP.0.Box) | | City | | | State
√ | ZIP code | | | | | | | | | | Foreign province (or state) | | Foreign country | | | Foregn 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 email address | | | | POC mailing address (if different than CE Provider's listed above) | | City | | | State
V | ZIP code | | | | | | | | | | Foreign province (or state) | | Foreign country | | | Foreign postal code | | # 3.Public listing information □Link to my Website □List my email address □List my phone number □List my organization's name but do NOT show any contact information □DO NOT show my organization on public listing of IRS-approved providers # 4.Provider information CE Provider status (per Circular No.230,§10.9(a)(1))(check only one) □iAccredited Educational Institution (attach copy of accreditation letter) □ii.Recognized for continuing education purposes by state licensing body or equivalent (attach copy of recognition letter) □iii.Approved by an IRS CE Accrediting qualifying organization (Accreditor)(attach copy of approval letter) □iv.Professional organization,society or business 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.CE Provider's targeted audience(check all that apply) □Other Tax Return Preparers □Enrolled Agents □Enrolled Retirement Plan Agents # 6.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) □Other Tax Return Preparers Category of the CE(complete only if you checked "Other Tax Returm Preparers")(check only one) □Ethics □Federal tax update □Federal tax □Enrolled Agent Special Enrollment Exam test preparationAnnual Federal Tax Refresher □Enrolled Agents Category of the CE (complete only if you checked "Enrolled Agents")(check only one) □Ethics□Federal tax update□Federal tax/Tax related matters □Enrolled Retirement Plan Agents Category of the CE(complete only if you checked "Enrolled Retirement Plan Agents")(check only one)EthicsQualified Retirement Plan MattersProgram delivery method (check all that apply) □In person□Self-Study□Online group (internet based) # 7.Renew program(s)-Renew prior year programs (additional programs can be attached to this application) | Program number | Program name | | --- | --- | | | | There is a 650 application fee.This fe is nonrefundable.Full payment must be included with your requestrenewalo it will be ejected.Make yourcheck or money order payab

FAQs

What is Form 8498 used for?

Form 8498 is used to apply for an IRS continuing education provider number and to request renewals or additions of continuing education programs, depending on the selected application type.

What provider details are required on the form?

The form requests the provider’s name, EIN or PTIN, mailing address, phone/website information, point of contact details (including email), and any public listing choices.

How does the form handle program information and credit hours?

It collects each program’s name, brief description, and the number of credit program hours, along with the targeted audience category and the program delivery method (in person, self-study, or online group).

Sep 26, 2026

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