Federal pathway
Obtain and maintain a PTIN, qualify through the Special Enrollment Examination or an applicable former IRS employee pathway, file Form 23 within the required period, and complete IRS suitability review.
Maintenance
Enrolled Agents generally renew every three years and complete 72 hours of continuing education per cycle, including annual minimums and ethics requirements.
Eligibility
- General eligibility explanation
- A current PTIN is required. Candidates generally pass all three SEE parts; qualifying former IRS employees may use an experience-based waiver pathway.
Application
- Application required
- Yes
- Application fee
- $140 as verified October 7, 2026; recheck before freeze.
- Application channel / system
- IRS Form 23 / Pay.gov.
- Application instructions
- Apply within one year after passing the third SEE part; the IRS conducts tax-compliance and criminal-background suitability review.
- Official application reference
- https://www.irs.gov/tax-professionals/enrolled-agents/become-an-enrolled-agent
Renewal & maintenance
- Renewal cycle
- Generally three years, with IRS renewal scheduling tied to SSN ending digits.
- CE required
- Yes
- CE hours
- 72 hours per three-year cycle; at least 16 each year, including 2 ethics hours annually.
- Ethics hours
- 6 hours per three-year cycle, including at least 2 annually.
- CE explanation
- Use IRS-approved continuing education providers and retain compliance with annual minimums.
Source governance
- Primary authoritative source
- https://www.irs.gov/tax-professionals/enrolled-agents/maintain-your-enrolled-agent-status
- Last verified date
- 2026-10-07
- Verification status
- In-review
- Review / recheck date
- 2026-11-07
Compare education providers
Alphabetical options; compensation never determines eligibility or placement. Confirm the exact course and jurisdiction before enrolling. This directory is not exhaustive.
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