The IRS has started its annual clean-up of Enrolled Agents who have Social Security number ending in 0, 1, 2 or 3 and who did not renew for enrollment status.
As this year’s renewal cycle has finished, EAs who did not renew during the 2016 and 2019 cycles will be moved to terminated status. Those who did not renew during the 2019 cycle will be moved to inactive status.
The IRS has begun sending letters to those affected.
An EA in inactive status can still submit a late renewal for approval with proof of CPE credit. Any EA whose status has been terminated must retake the special exam to apply for re-enrollment.
EAs who disagree with a reclassification and have a record of previously renewing should contact the number on the letter they receive from the IRS.
