IRS Provider Number: RPBX8
72 hours of approved EA continuing education, including 6 hours of EA ethics CPE are required for a 3-year enrollment cycle
16 hours including 2 hours of EA ethics CPE are required annually
The Enrolled Agent enrollment cycle is every 3 years based on the last digit of EA's tax identification number (TIN) or Social Security Number (SSN).
Renewals must be filed with the Office of Professional Responsibility (OPR) between November 1st of the prior and January 31st of the year the next enrollment cycle begins, the renewal is effective on April 1st of that year.
If the EA's TIN or SS# ends in:
EA Enrollment Year: An enrollment year is defined as the period of January 1st through December 31st each year of an enrollment cycle. Your PTIN must be renewed every enrollment year.
Online PTIN Renewal
EA Renewal Cycle: is every 3 years based on last digit of SSN.
Current Renewals: November 1, 2016 - January 31, 2017 is the renewal cycle is for SSNs ending in 4, 5 or 6
Enrolled Agents who applied during an enrollment cycle are required to complete 2 hours of CPE per month enrolled, including 2 hours of Ethics per year.
Please refer to the attached CPE credit chart for additional information about calculating required CPE hours.
Enrolled Agents who have re-taken and passed the Special Enrollment Examination since their last renewal are only required to take 16 hours of CPE, including 2 hours of ethics, during the last year of their enrollment cycle.
Self-study final exams are open-book. You may refer to the course material as often as needed to complete the final exam. If the final exam is not passed on the first attempt, students have an unlimited number of retakes.
Self-Study Final Exam: 70%
Excess hours earned in a CPE cycle may not be carried forward to a subsequent enrollment cycle.
Courses cannot be taken for credit more than once in a 3-year enrollment cycle.
WebCE reports course completions to PTIN accounts electronically to the IRS every business day. You can view your CPE completions by logging into your PTIN account.
WebCE provides online printable certificates of completion. Certificates of completion will be available to print online immediately after the final exam is passed. Enrolled Agents should keep all certificates of completion for a minimum of 4 years for auditing purposes.
WebCE courses are IRS-approved self-study.
Self-Study Requirements: Students should read the course material prior to taking the final exam.
PTIN Hotline Phone: 877-613-7846For International Callers: +1-915-342-5655