[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-394464-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-394464-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","new-enrolled-agent-how-many-ce-credits-do-i-need","New Enrolled Agent - How Many CE Credits Do I Need?","","New enrolled agents need CE credits based on whether they are in an initial enrollment cycle or a full three-year cycle. The guidance explains the annual average and minimum requirements, including mandatory ethics credits each year, and defines enrollment year, enrollment cycle timing, and month/day enrollment rules. It also details how renewal cycles work, the renewal application period and expiration dates, and a special rule for agents becoming enrolled between November 1 and December 31, plus an IRS July 29, 2022 update for November initial enrollments.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/new-enrolled-agent-how-many-ce-credits-do-i-need/394464/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/new-enrolled-agent-how-many-ce-credits-do-i-need/394464.png","ImageObject",300,407,{"name":42,"@type":43},"lilac","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-31","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"How many CE credit hours must a new enrolled agent complete?","Question",{"text":63,"@type":64},"New enrolled agents in the initial enrollment cycle often have reduced requirements compared with the full three-year total of 72 CE credits. The reduced amount is decreased by 2 credits per month for each month you are an enrolled agent.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What are the yearly CE credit requirements during a three-year enrollment cycle?",{"text":68,"@type":64},"A three-year cycle requires 72 credit hours, averaged to 24 annually, with a minimum of 16 credit hours completed each year. Ethics credits are mandatory each year, totaling 2 credit hours.",{"name":70,"@type":61,"acceptedAnswer":71},"When do EA renewal application periods and renewal cycles expire?",{"text":72,"@type":64},"The renewal application period starts in the third year on November 1 and ends on January 31 of the fourth year. The renewal cycle expiration is March 31 of the fourth year, and required CE credits are generally expected to be completed by December 31 of the third year.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},394464,1791017004,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,99,104,109,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":93,"slug":94},70,"exam",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},"Comic",60,"comic",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},6,"Technology",50,"technology",{"id":105,"doc_module":4,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},7,"Healthcare",40,"healthcare",{"id":110,"doc_module":4,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},8,"Research & Report",30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":55,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":55,"preview_page_count":4},3985747861865,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","New Enrolled Agent: How Many CE Credits Do I Need?  \nThis is only an issue for the Initial Enrollment Cycle when you first become an EA. It is common for anew EA to have less than the full three year cycle requiring 72 credit hours.  \nContinuing Education Credits  \n\n| 3 Year Enrollment Cycle | Enrollment Year: January 1-December 31 |\n| --- | --- |\n| 72 Credit Hours per 3 year Cycle | 24 credit hours annually (averaged)\u003Cbr>16 minimum credit hours MUST be completed each year\u003Cbr>2 credit hours in Ethics mandatory each year |\n\nEnrollment Year: Means January 1 to December 31 of each year in your 3 year enrollment cycle.  \nEnrollment for any part of an enrollment year is considered enrolled for the entire year.  \nEnrollment Cycle: An enrollment cycle consists 3 years based upon the last digit of your social security number (SSN) . The first month of the 3 year enrollment cycle year begins with 72 CE credits (36 months times 2 credits) . If enrolled for one day in a month, you're enrolled for the entire month. All CE requirements are expected to be completed by midnight (EA local time) on December 31 of the 3rd year of the enrollment cycle.  \n\n| SSN | 3 Year Cycle | 3 Year Cycle | 3 Year Cycle | 3 Year Cycle |\n| --- | --- | --- | --- | --- |\n| 0, 1, 2, 3 | 2022-2023-2024 | 2025-2026-2027 | 2028-2029-2030 | 2031-2032-2033 |\n| 4, 5, 6 | 2023-2024-2025 | 2026-2027-2028 | 2029-2030-2031 | 2032-2033-2034 |\n| 7, 8, 9, null | 2024-2025-2026 | 2027-2028-2029 | 2030-2031-2032 | 2033-2034-2035 |\n\nInitial Enrollment Cycle: When you first become an Enrolled Agent, the period up until your first renewal enrollment date (renewals discussed at the end of this section) is considered your “initial enrollment cycle” which is normally less than 3 years or 36 months. For this reason, the required 72 CE credits due are reduced by 2 credits per month for each month you are an Enrolled Agent.  \nExample1: Fred's last 4 digits of his SSN is 0123 and he became an Enrolled Agent on December 31, 2023. His 3 year cycle is 2022 to 2024 where 26 credits are required for his cycle. He must all 26 credit hours by December 31, 2025 and that includes 4 credit hours in Ethics. His first renewal cycle begins January 1, 2025 and ends December 31, 2027 where the full 72 CE hours will be required. A minimum of 16 CE credit hours which includes 2 credit hours in Ethics must be completed each year.  \nExample2: Betty's last 4 digits of her SSN is 2345 and she became an Enrolled Agent on December 31, 2023. Her 3 year cycle is 2023 to 2025 where 50 credits are required to be completed by December 31, 2025. A minimum of 16 CE credit hours must completed in 2024, 4 of which must be in ethics, and the full balance of credits by December 31, 2025, 2 of which must be in Ethics. Her next 3 year renewal cycle begins January 1, 2026 and ends December 31, 2028 where 72 credits will be required.  \nExample3: Wilma's last 4 digits of her SSN is 4567 and she became an Enrolled Agent on December 31, 2026, the 3rd year of her enrollment cycle. Her 3 year cycle is 2024-2026 where her 2 credits in Ethics for 2026 must be completed by March 31, 2027 under the IRS First Renewal Cycle Special Rule. Wilma must also complete her full 72 CE credit hours for her first enrollment cycle beginning January 1, 2027 that ends December 31, 2029, A minimum of 16 CE credit hours, 2 of which must be in Ethics must be completed for each of the first 2 enrollment years with the balance of credits completed by December 31, 2029 including 2 credit hours in Ethics. We'll discuss enrollments renewals next.  \n© 2015-2024 GlobalED Virtual University. All rights reserved.  \nExample 4: Barney's last 4 digits of her SSN is 9012 and he became an Enrolled Agent on January 1, 2024, the 1st year of his 3 year enrollment cycle which is 2024-2026. Barney has 3 years to complete his full 72 CE credit hours. A minimum of 16 CE credit hours, 2 of which must be in Ethics must be completed for each of the first 2 enrollment years wi","cbCaibyYEt3ckaBJ","https://ap.wps.com/l/cbCaibyYEt3ckaBJ","pdf",227589,"English","# Continuing Education Credits\n## Enrollment Cycle Basics\n## Initial Enrollment Cycle\n## Enrollment Renewals\n## Renewal Application Period and Expiration\n## First Renewal Cycle and Special Rule","[{\"question\":\"How many CE credit hours must a new enrolled agent complete?\",\"answer\":\"New enrolled agents in the initial enrollment cycle often have reduced requirements compared with the full three-year total of 72 CE credits. The reduced amount is decreased by 2 credits per month for each month you are an enrolled agent.\"},{\"question\":\"What are the yearly CE credit requirements during a three-year enrollment cycle?\",\"answer\":\"A three-year cycle requires 72 credit hours, averaged to 24 annually, with a minimum of 16 credit hours completed each year. Ethics credits are mandatory each year, totaling 2 credit hours.\"},{\"question\":\"When do EA renewal application periods and renewal cycles expire?\",\"answer\":\"The renewal application period starts in the third year on November 1 and ends on January 31 of the fourth year. The renewal cycle expiration is March 31 of the fourth year, and required CE credits are generally expected to be completed by December 31 of the third year.\"}]","New Enrolled Agent - How Many CE Credits Do I Need? | PDF",1790403789]