Form 8554 (Rev. October 2008) - Application for Renewal of Enrollment to Practice Before the Internal Revenue Service

Sep 26, 2026

Form 8554 (Rev. October 2008) is used by the Internal Revenue Service to renew an Enrolled Agent’s enrollment status. The form explains required actions before filing and payment, including a $125 non-refundable fee and completing Continuing Professional Education (CPE) within the 3-year cycle, with Ethics CPE requirements. It covers active and inactive/retirement options, special enrollment examination exceptions, renewal-cycle timing based on Social Security number, and key identity and compliance questions, ending with signature instructions.

LanguageEnglish

CategoryExam

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

Part 1. Enrollment status

Part 2. About yourself

Enrollment number and personal information

CAF and EIN information

Disclosure questions 6-9

Part 3. Sign here

Instructions and renewal cycles

Form 8554 (Rev. October 2008) Department of the Treasury Internal Revenue Service Application for Renewal of Enrollment to Practice Before the Internal Revenue Service OMB No. 1545-0946 Important things you need to do before you file this form: [c](c Visit www.pay.gov)[ Visit](c Visit www.pay.gov)[ www.pay.gov](c Visit www.pay.gov) to file and pay electronically or enclose a check or money order for $125 made payable to the Internal Revenue Service. This fee is non-refundable and applies to all enrollment status requests. c You must complete 72 hours of Continuing Professional Education (CPE) over the three-year enrollment cycle to remain active. This must include at least 2 hours of Ethics CPE each year. Exception: If this is your first renewal, you only have to take 2 hours of CPE for each month you were enrolled. c If you have re-taken and passed the Special Enrollment Examination (SEE) since your last renewal, you are only required to take 16 hours of CPE during the last year of your renewal cycle. Check here if you have re-taken and passed the SEE. Part 1. Tell us about your enrollment status (Check only one) I want approval for Active Enrolled Agent status. I am currently suspended or disbarred. Note: If you checked either box above, enter the number of CPE and Ethics hours you earned each year. | | Year 1 | Year 2 | Year 3 | Total | | --- | --- | --- | --- | --- | | Non-Ethics CPE | | | | | | Ethics CPE | | | | | I want approval to remain or be placed into Inactive Retirement status. Part 2. Tell us about yourself 1 Your Enrollment Number 2 3 Full legal name Current address Last First Intial Number Street Suite or room number City State ZIP code Country 4 Do you have a Centralized Address File (CAF) number No Yes Enter CAF © 5 Do you have an EIN No Yes If Yes, enter the Employer Identification Numbers (EINs) below. 5a 5b | EIN | Name | | --- | --- | | | | | | | Since you became an Enrolled Agent, or your last renewal: 6 Have you appeared before or been sanctioned by a licensing board, regulatory body, federal or state agency for alleged misconduct No Yes 7 Has any application you filed with a court, government department, commission, or agency for admission to practice ever been denied or rejected No Yes 8 Have you been convicted, or fined $500 or more, for violating any law, excluding traffic tickets No Yes Note: If you answered “Yes” to question 6, 7, or 8, describe the nature of the offense, tell us when it occurred, and provide details on a separate page. 9 Are you a CPA Attorney or both. If you checked any box, enter the States where you are licensed to practice. If no boxes are checked, proceed to Part 3. Part 3: Sign here For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 21842Q Form 8554 (Rev. 10-2008) What is New Filing and paying electronically For faster processing and convenience, you may submit your application and pay your fee elctronically. Please [visit](visit www.pay.gov)[ www.pay.gov](visit www.pay.gov)[ ](visit www.pay.gov)[for additional information on how to file and pay electronically.](for additional information on how to file and pay electronically.) Instructions This form is used to renew your Enrolled Agent (EA) status. You must renew your enrollment status every 3 years. For additional information on renewals, see Circular 230 or visit the Office of Professional Responsibility website at [www.irs.gov](www.irs.gov). If you do not renew your enrollment, Circular 230 prohibits you from acting as an Enrolled Agent. Renewal Cycles Renewal cycles are determined by the last digit of your Social Security Number. If your SSN ends in: c 0, 1, 2, or 3 – Your renewal cycle is between November 1, 2009 and January 31, 2010 c 4, 5, or 6 – Your renewal cycle is between November 1, 2010 and January 31, 2011 c 7, 8, or 9 – Your renewal cycle is between

FAQs

What fee is required to file Form 8554, and is it refundable?

A check or money order for $125 payable to the Internal Revenue Service is required. The fee is non-refundable and applies to all enrollment status requests.

How much Continuing Professional Education (CPE) is required to remain active?

Complete 72 hours of Continuing Professional Education (CPE) over the 3-year enrollment cycle, including at least 2 hours of Ethics CPE each year.

How are renewal cycles determined for Enrolled Agent status?

Renewal cycles are determined by the last digit of your Social Security Number, with specific date ranges listed for endings 0–3, 4–6, and 7–9. If you do not have an SSN, renew as if your last digit were 7, 8, or 9.

Sep 26, 2026

Uploaded by Lucas Martin