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  • Enrolled Agent Renewal 2026: Deadlines, CE, Fees

    1 comment Updated February 7, 2026 by Eduyush Team

    Enrolled Agent Renewal 2026: Keep Your EA Status Active

    Enrolled Agent renewal is what keeps your license active so you can continue to represent clients before the IRS. Missing your renewal window can mean a lapse in your status and lost income.

    This guide gives you the renewal cycle, CE hours, PTIN rules, fees, and eduyush tips in a simple checklist format. 

    Who must renew their EA status?

    You must renew if you:
    • Hold an active EA enrollment card.
    • Want to keep representing taxpayers before the IRS under Circular 230.
    • You are in a renewal year based on the last digit of your SSN.

    If you do not renew on time, your enrollment can expire, and you cannot act as an EA until the IRS restores your status.

    EA renewal cycle and deadlines 

    The IRS renews EA status on a fixed three‑year cycle that depends on the last digit of your SSN. Each group has a set window from November 1 to January 31, with enrollment expiring the following March 31 if you do nothing.

    Current pattern from Circular 230 and IRS guidance:
    SSN last digit Renewal window Enrollment expires if you do nothing
    0, 1, 2, 3 Nov 1, 2022 – Jan 31, 2023 Mar 31, 2023
    4, 5, 6 Nov 1, 2023 – Jan 31, 2024 Mar 31, 2024
    7, 8, 9 or no SSN Nov 1, 2024 – Jan 31, 2025 Mar 31, 2025

    This pattern then repeats every three years for each group. For 2026, you should check which cycle applies to your SSN group and which three‑year window you are in now.

    Quick date checks 

    • Your group’s window always runs from Nov 1 – Jan 31.
    • Enrollment for that group always expires on the following Mar 31.
    • You should not file Form 8554 for your group’s year before November 1.

    To see your current cycle, match the last digit of your SSN to the latest IRS table on the “Maintain your enrolled agent status” page.

    EA continuing education (CE) requirements

    To renew EA status, you must complete IRS‑approved CE over your three‑year cycle.
    Standard requirement:
    • 72 hours of CE per three‑year cycle.
    • At least 16 hours per year.
    • At least 2 hours of ethics or professional conduct per year.
    • CE must be from IRS‑approved providers and reported using your PTIN.
    First‑time renewal uses a prorated rule:
    • 2 hours of CE for each month enrolled in the cycle.
    • Still, at least 2 hours of ethics each year.

    Eduyush CE habits (community insight)

    Our Eduyush community discussions show that most CE problems come from poor tracking, not from low effort. Common best practices include:
    • Aiming for 24–30 hours per year, not just 16, to build a safety buffer.
    • Spreading CE across the year (for example, 6–8 hours per quarter) instead of a December rush.
    • Checking your PTIN transcript at least once a year to confirm each provider has reported your hours.
    • Keeping a personal folder of CE certificates and provider IDs for at least four years.

    Eduyush has a dedicated breakdown of CE rules in the Enrolled Agent CPE requirements guide.

    PTIN renewal: an annual step before EA renewal

    You must have an active PTIN before the IRS will process your EA renewal.
    Key PTIN points:
    • PTIN renewal opens each year in mid‑October and runs through December 31.
    • You renew online through the IRS PTIN system; no paper is needed.
    • The current PTIN renewal fee is 30.75 USD per year.

    If your PTIN is inactive at the time of EA renewal, the IRS can delay or refuse your Form 8554 until you fix it. 

    For common pitfalls, Eduyush has a separate article on PTIN renewal mistakes.

    EA renewal fee and payment

    When you renew, you pay a non‑refundable EA renewal fee along with Form 8554.
    Current fees:
    • EA renewal fee: 140 USD per three‑year cycle.
    • PTIN renewal fee: 30.75 USD per year (paid separately).

    You pay the EA renewal fee through the Pay.gov Form 8554 process or by including payment with your mailed paper form.

    How to renew EA status: Form 8554 steps

    Form 8554 is the application for renewal of enrollment to practice before the IRS.

    1. Confirm your cycle and PTIN

    • Check the last digit of your SSN to see your renewal year and window.
    • Make sure your PTIN is renewed for the current filing season.

    2. Gather your details

    Have these ready:
    • EA enrollment number from your card.
    • Last four digits of SSN (or other identifier if no SSN).
    • Current address, email, and phone.
    • CE totals by year for the full cycle, including ethics hours.

    3. File Form 8554 (online or mail)

    Most EAs now file online:
    • Use the Pay.gov version of Form 8554 and create or log in to your account.
    • Complete all sections, including the CE table in Part 1.
    • Answer background questions honestly in Part 2.
    • Electronically sign in Part 3 and pay the 140 USD fee.
    Paper filing is still allowed:
    • Download the current PDF of Form 8554 and complete it in full.
    • Include payment as instructed and mail it to the address on the form.
    • Expect processing to take up to 90 days or longer.

    4. Track your status

    • Keep the Pay.gov record or mail proof in your records.
    • Allow up to 90 days for processing.
    • If you have no response after that time, use the IRS EA contact number in Form 8554 instructions to follow up.

    Eduyush’s Form 8554 explainer walks through the main fields in more detail and shows example scenarios.

    What if you miss the EA renewal deadline?

    If you do not renew within your Nov 1–Jan 31 window, the IRS can let your enrollment expire on March 31 for that cycle.

    Practical impacts:
    • You cannot represent taxpayers before the IRS as an EA while your status is lapsed.
    • You may need to apply for reinstatement using special procedures, which can take time and may require extra documentation.
    • Late or incomplete CE can trigger IRS letters requesting proof and explanations.

    Updating your contact information

    You must keep your contact details up to date with the Office of Enrolled Agent Policy and Management so you receive renewal letters and notices.

    If your details change, you can:

    • Fax updates to 855‑889‑7959 with your name, old and new contact details, SSN or Tax ID, and date of change.
    • Mail updates to the Detroit address listed in the IRS EA maintenance guidance.

    This helps ensure that any CE letters or Form 15115 notices reach you on time.

    How EA renewal fits into your overall EA journey

    EA renewal is one part of a longer path from aspiring tax professional to recognised representation expert.

    Related Eduyush resources you can link to from this page:

    FAQs on EA Renewal 

    Q1: How long does it take to get your enrolled agent renewal card after filing Form 8554?

    The IRS asks you to allow up to 90 days for processing. In practice, EAs on the Eduyush forum report turnarounds ranging from 2–3 weeks (when filing early in November via Pay.gov) to 4–6 months during government shutdowns or backlogs. Filing electronically through Pay.gov is consistently faster than paper. 

    Q2: I submitted my EA renewal on Pay.gov, but haven’t received any confirmation from the IRS — is that normal?

    Yes. Unlike PTIN renewal, which sends an instant email confirmation, EA renewal (Form 8554) only provides a Pay.gov payment receipt. The IRS does not send any additional confirmation until they either approve your renewal and mail your card or flag a CE compliance issue. Experienced EAs confirm this silence is standard and nothing to worry about.

    Q3: How do I check my enrolled agent renewal status with the IRS?

    Wait at least 90 days after submitting Form 8554 before contacting the IRS. Then reach out to the Office of Enrollment:

    • Phone: 855-472-5540 (Mon–Fri, 7 a.m.–5 p.m. CT)
    • Email: epp@irs.gov

    Forum members report this line is responsive with minimal hold times.

    Q4: Does the IRS process enrolled agent renewals in the order they are received?

    No. Multiple EAs on the Eduyush forum reported that applications filed on the same day — or even earlier — were processed out of order. The IRS does not follow a strict first-come, first-served queue for Form 8554 renewals.

    Q5: What is the current Form 8554 enrolled agent renewal fee for 2025–2026?

    The current EA renewal fee is $140, payable via Pay.gov using a bank account, debit card, or credit card. This fee is non-refundable. Always use Pay.gov for the correct fee amount — the downloadable PDF form on the IRS website has historically lagged behind fee changes, which caused confusion among EAs in the past.

    Q6: Can I renew my enrolled agent license early before the January 31 deadline?

    Yes. The renewal window for the current cycle opened on October 1, 2025, and closes on January 31, 2026 (for SSNs ending in 4, 5, or 6). You can file as soon as you’ve completed your 72 CE hours. EAs who file in early November consistently report receiving their cards fastest — some within 2–3 weeks.

    Q7: What happens if my EA renewal is still processing when my enrollment expires on March 31?

    Your enrolled agent status remains valid while the IRS processes your renewal. As long as you filed Form 8554 before the January 31 deadline and have your Pay.gov receipt, you are considered in good standing. During backlogs and shutdowns, the IRS has historically extended recognition of expiring credentials.

    Q8: I filed the wrong form for my EA renewal — what should I do?

    You’ll receive IRS Letter 4321, which asks you to correct the issue within a set timeframe (typically 60 days). One EA on the Eduyush forum accidentally filed the wrong form, received a rejection letter with a 5-week response deadline, but mail delays meant it arrived after the deadline had passed. They had to re-file and repay the fee. Always double-check you’re using the current Form 8554 on Pay.gov before submitting. 

    Q9: What is the difference between PTIN renewal and EA enrollment renewal?

    They are two completely separate processes:
    • PTIN renewal — done annually by December 31, costs $18.75, provides instant email confirmation
    • EA enrollment renewal (Form 8554) — done every 3 years during your assigned window, costs $140, takes weeks/months for a mailed card.

    Confusing the two is one of the most common mistakes EAs make during renewal season.

    Q10: Why is the IRS PTIN renewal system showing “down for maintenance”?

    The PTIN system typically goes offline for a few days each year (usually mid-October) while the IRS updates it for the new filing year. This is routine maintenance. Check back in a few days.

    Q11: How does a government shutdown affect enrolled agent renewal processing times?

    Shutdowns can cause significant delays. EAs who filed in November–December 2018 didn’t receive cards until March–May 2019 (3–6 months). In the 2025 shutdown, cards approved in October weren’t mailed until the shutdown ended in late November/December. Your enrollment status remains valid during these delays as long as you filed on time.

    Advanced FAQs

    Q12: How many CE hours do enrolled agents need to renew their license every 3 years?

    EAs must complete 72 CE hours over their 3-year enrollment cycle, with:
    • A minimum of 16 hours per calendar year
    • At least 2 hours of ethics per year

    Failing to meet the annual minimums — even if your 3-year total exceeds 72 — can delay or block your renewal. The IRS verifies all CE hours at the time of renewal.

    Q13: What happens if I don’t have enough CE hours to renew my enrolled agent status?

    Contact the IRS Office of Enrollment at 855-472-5540 before your deadline. The IRS considers compelling reasons for CE shortfalls on a case-by-case basis, especially if you commit to completing the missing hours before year-end. 

    Q14: What CE documentation should enrolled agents keep for IRS audit?

    Retain completion certificates for at least 4 years from your renewal date — meaning some certificates from the start of your cycle could be up to 7 years old. Each certificate should show: course title, provider name, IRS provider number, completion date, CE hours, and program category (Federal Tax, Ethics, or Federal Tax Update).

    Q15: Can I still practice as an enrolled agent if my license is inactive?

    No. If you miss your renewal deadline, the IRS places your EA status as “inactive” via Letter 4321, typically mailed around April 1. To reactivate, you must submit Form 8554, pay the $140 fee, and provide proof that you completed the required 72 CE hours for the missed cycle. Those CE hours cannot be counted toward your next cycle.

    Q16: Do I have to retake the enrolled agent exam (SEE) if I let my license lapse?

    Only if you miss two consecutive renewal cycles. After the first missed renewal, you have 3 years to reactivate by completing CE and refilling. If you miss a second cycle, your EA status is terminated, and you must retake the Special Enrollment Examination to become an EA again.

    Q17: Is it faster to renew my EA license online through Pay.gov or by paper mail?

    Pay.gov is consistently faster. Online filers report receiving renewal cards in as little as 2–3 weeks, while paper filers face additional delivery lag and higher error risk. Pay.gov also gives you an immediate electronic receipt that serves as proof of filing. The IRS officially recommends online submission. 

    Q18: Can I renew my EA enrollment early, before the end of my 3-year cycle, once I’ve met the CE requirements?

    A: Yes, but no sooner than November 1 of the final year of your enrollment cycle. Experienced EAs recommend using Pay.gov to file Form 8554 as soon as you’ve hit the required 72 CE hours. Filing early in November can result in receiving your card within weeks, well before tax season starts. 

    Q19: Can I renew my EA enrollment if I changed my name or address since my last renewal?

    A: Yes. Update your information on Form 8554 when you file for renewal. For name changes, you may also need to update your PTIN record and notify the IRS Office of Enrollment separately. Ensure your name matches across your PTIN account, Form 8554, and IRS records to avoid processing delays

    Next steps

    • Confirm your SSN group and renewal window for this three‑year cycle.
    • Renew your PTIN before December 31 each year.
    • Track CE against the 72‑hour and yearly minimums, with a buffer.
    • File Form 8554 via Pay.gov early in your Nov 1–Jan 31 window and keep the confirmation.

    Eduyush’s dedicated EA guides, course pages, and CE content can support you at each stage, from exam preparation to smooth renewals year after year.


    1 comment


    • catherine kihiu November 8, 2024 at 3:14 pm

      Should i mail me CPE certificates?


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    Questions? Answers.

    How do I become an Enrolled Agent?

    To become an Enrolled Agent, you must:

    • Pass the Special Enrollment Examination (SEE), which is a three-part exam covering:
    • Alternatively, if you have experience working for the IRS (at least five years in a relevant tax position), you may qualify without the exam.
    • Apply for enrollment by submitting Form 23, “Application for Enrollment to Practice Before the IRS,” and undergo a background check to ensure you comply with tax laws.
    What is the Special Enrollment Examination (SEE)?

    The SEE is a three-part exam that tests your knowledge of tax laws and your ability to represent taxpayers before the IRS. Each part of the exam focuses on different aspects of U.S. tax law:

    • Part 1: Individual Taxation
    • Part 2: Business Taxation
    • Part 3: Representation, Practices, and Procedures

    You must pass all three parts within a two-year period. The exam is administered by Prometric and is available year-round.

    How do I renew my Enrolled Agent status?

    To renew your EA status, you need to:

    • Complete Form 8554, “Application for Renewal of Enrollment to Practice Before the IRS,” and submit it before the expiration of your current enrollment cycle.
    • Confirm you have met your CPE requirements for the three-year period.
    • Pay the renewal fee (currently $140 as of 2024).

    Your renewal period is based on the last digit of your Social Security Number:

    • 0, 1, 2, 3: Renew by January 31 of years divisible by 3 (e.g., 2026, 2029).
    • 4, 5, 6: Renew by January 31 of the year following those divisible by 3.
    • 7, 8, 9: Renew by January 31 two years after the year divisible by 3.
    Can I lose my Enrolled Agent status?

    Yes, an EA can lose their status for various reasons, including:

    • Failure to meet CPE requirements.
    • Failure to renew your enrollment by submitting Form 8554.
    • Unethical behavior or violations of IRS regulations (e.g., tax fraud, negligence).

    If you lose your status, you will need to reapply and, in some cases, retake the SEE to regain your credentials.

    How can I track my CPE hours?

    It’s important to track your CPE hours to ensure you meet the requirements. Many IRS-approved providersautomatically track your hours and issue certificates for each course. You should:

    • Keep a record of completion certificates from each CPE course.
    • Use a spreadsheet or online tracking tool to log your hours and ensure you meet the yearly 16-hour minimum.

    Some CPE providers offer dashboards that allow you to track your completed courses and hours in real time.

    What is the difference between an EA and a CPA?

    While both EAs and CPAs can represent clients before the IRS, there are key differences:

    • EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters.
    • CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services.

    EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.

    What is Form 23, and when do I need to file it?

    Form 23 is the “Application for Enrollment to Practice Before the IRS.” You file this form:

    • After you pass all three parts of the SEE, or
    • If you qualify based on prior IRS work experience (at least five years in a relevant position).

    Filing Form 23 is the final step in becoming an Enrolled Agent. You must also pass a background check and pay the initial enrollment fee.

    How long does the EA enrollment process take?
    • After passing the SEE, you must submit Form 23.
    • The IRS will conduct a background check to ensure you have complied with U.S. tax laws.
    • The approval process typically takes 60-90 days, depending on the completeness of your application and the IRS's review workload.
    Where can i read detailed guidelines for specific areas?

    We have addressed most of the EA questions in our blogs. Refer to these blogs

    Resources to pass the EA Exams