EAs face end-of-month renewal deadline

The IRS is warning that the 2024 renewal application period for some Enrolled Agents ends Jan. 31.

Per U.S. Treasury Department Circular No. 230 (Rev. 6-2014), EAs must renew their status before the deadline if their Social Security number ends in 7, 8 or 9 or if they don't have a Social Security number.

Without renewal, a current enrollment will expire this March 31.

Renewal applications and payment can be made online through Pay.gov. To renew, an EA must have an active PTIN and pay the $140 nonrefundable renewal fee; the fee applies regardless of enrollment status.

Renewal applicants must also have completed at least 16 hours of continuing education each year of the enrollment cycle, for a total of 72 hours, as well as two hours of ethics or professional conduct during each enrollment year. If this is an applicant's first renewal, they must have completed two hours of CE for each month of enrollment, including two hours of ethics or professional conduct each year.

To speed processing, EAs should fill in the CE table in Part 1 completely and sign and date the form in Part 3. The should allow 90 days for processing before calling (855) 472-5540 to check on the status of an application.