Form 8554 (Rev. 2-2022). Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)-2025

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Enrolled agent renewal Renewal cycle: every 3 years based on last digit of SSN. The Nov. 1, 2024-Jan. 31, 2025 renewal cycle is for SSNs ending in 0, 1, 2, or 3 (view Circular 230 PDF Section 10.6(d) for details) Renew online using Pay.gov Form 8554. Renew on paper using Form 8554 PDF. Review the EA renewal reminders list.
It generally takes about 60 days to process applications. Your enrollment status is not effective until we approve your request. You are not authorized to practice before the IRS as an EA until enrollment has been granted.
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee.
Complete the online form and pay the $30 renewal fee. Renewals may take up to 90 days to process. All enrolled agents must also have an active PTIN and must enter it on Form 8554.
You may electronically apply for enrollment and make secure payment of the $140 enrollment fee at Pay.gov. You may also apply for enrollment by mail by submitting a completed Form 23, Application for Enrollment to Practice before the IRS PDF, along with a check for $140 to the address listed on the form.
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Your status as an Enrolled Agent must be renewed every three years as determined by the last digit of your Social Security Number (SSN). Applications for renewal of enrollment must be submitted between November 1 and January 31 prior to April 1 of the year that your next enrollment cycle begins.
Earning your EA credential and certifying your expertise as a tax specialist also gives your career limitless growth potential. This is true due to two critical characteristics of the EA credential: For tax professionals, the EA credential is the highest rank given by the IRS and there is no greater accolade.