• Total CPE Requirements: 72 hours
• Annual CPE Requirements: 16 hours

• Total Ethics Requirement: 6 CE Hours
• Annual Ethics Requirement: 2 CE Hours

Excess hours in Ethics do not count toward the total requirement.

Courses cannot be taken for credit more than once in a 3-year enrollment cycle.

EA Enrollment Year: An enrollment year is defined as the period of January 1st through December 31st each year of an enrollment cycle.
PTINs must be renewed every enrollment year.

EA Renewal Cycle: is every 3 years based on last digit of EA's tax identification number (TIN) or Social Security Number (SSN).

Current Renewals:

• TIN or SSNs ending in: 0, 1, 2, or 3 – Enrollment cycle ends March 31, 2025.
• TIN or SSNs ending in: 4, 5, or 6 – Enrollment cycle ends March 31, 2026.
• TIN or SSNs ending in: 7, 8, 9, or no SSN – Enrollment cycle ends March 31, 2024.

Excess hours earned in a CPE cycle may not be carried forward to a subsequent enrollment cycle.

1. Complete required CPE hours
   Review the EA CPE credit chart
2. Renew preparer tax identification number (PTIN) between mid-October – December 31 each year at IRS.gov/ptin
3. Complete the Enrolled Agent Renewal Form 8554

• WebCE courses are online pre-approved self-study courses with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase

Every business day.
You can view your CPE completions by logging into your PTIN account.

Online PDF certificates of completion are available to print immediately after the final exam is passed. Enrolled Agents should keep all certificates of completion for a minimum of 4 years for auditing purposes.

Reasons for requesting a waiver of continuing education requirements for a renewal cycle

• Health, which prevented, or will prevent, compliance with the continuing education requirements (Supporting documentation such as a medical certificate must be provided with the request)
• Extended active military duty (Supporting documentation such as military orders must be provided with the request).
• Absence from the United States for an extended period of time due to employment or other reasons provided the individual does not practice before the Internal Revenue Service during such absence.
• Other compelling reasons, which will be considered on a case-by-case basis.

You must submit appropriate documentation, along with the CE Waiver Form to support your request. Waivers will not be granted if you have already completed the required continuing education hours for the cycle.