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WebCE reports course completions electronically by PTIN to the IRS every business day.
One Click CPE Courses and Packages
Enrolled Agent 40-Hour CPE Package
2-Hr Ethics, 38-Hr Federal
Enrolled Agent 16-Hour CPE Package
2-Hr Ethics, 14-Hr Federal
Enrolled Agent 24-Hour CPE Package
2-Hr Ethics, 22-Hr Federal
Enrolled Agent 5-Hour CPE Package: Ethics + Tax Law Updates
2-Hr Ethics, 3-Hr Tax Law Updates
Enrolled Agent 72-Hour CPE Package
6-Hr Ethics, 66-Hr Federal
Federal Tax Law Update Courses
Federal Tax Updates for the 2018 Filing Season
Enrolled Agent Ethics Courses
Circular 230 In Action
Due Diligence and the EITC
Ethical Issues for Enrolled Agents and Other Tax Professionals
Ethical Issues Related to Circular 230
Ethics: There's More To It Than You Think
Keeping Up with EITC Due Diligence
Tax Return Preparer Ethical Issues
Other Federal Tax Related Topics
1040 Income Adjustments
1040 Schedule A
1040 Schedule C
1040 Schedules B and D
1040 Tax Credits
Affordable Care Act Taxes and Penalties
Affordable Care Act—Employer Mandate
Affordable Care Act—Individual Provisions
After a Taxpayer’s Death
Alternative Minimum Tax for Businesses
Alternative Minimum Tax for Individuals
Automobile and Truck Expenses
Basis of the Entity
Business Expenses and Schedule C
Capitalization vs. Repair
Cases and Rulings 1
Cases and Rulings 2
Casualties, Thefts, and Ponzi Schemes
Charitable Donations—Cash and Noncash
Child and Dependent Care Credit
Corporations, Partnerships and Other Business Entities—Introduction
Divorce and Taxes
Earned Income Tax Credit
Education Tax Benefits
Filing Status and Dependents
Form 990—Basic Issues for Nonprofit Organizations
Healthcare Reform and the Affordable Care Act
Home Office Deduction
Identity Theft: Taxpayers and Tax Professionals
Innocent and Injured Spouses
Introduction to Rental Properties
IRS Dirty Dozen 2016
Military Taxpayer Issues
Recapture: Taming the Beast
Residential Rental Properties
Retirement Plans, Pensions, and Annuities
Sale of Business Property
Same-Sex Marriage Tax Law Changes
Schedule C (Form 1040) Overview
Schedule D (Form 1040) Overview
Tax Issues for Divorcing Couples
Tax Reporting for Partnerships
Tax Treatment of Sickness and Injury Plans
IRS Provider Number: RPBX8
Enrolled Agent CPE Requirements
IRS Provider Number: RPBX8
Renew Your PTIN
IRS PTIN Info
Required IRS Enrolled Agent CPE Hours
Required CPE hours for Enrolled Agents
72 hours of approved EA continuing education are required for a 3-year enrollment cycle, with 16 CPE hours required annually
Enrolled Agents Subject Area Requirements
Minimum 6 ethics CPE hours in 3-year enrollment cycle,
2 ethics CPE hours per calendar year
IRS Enrolled Agent Renewal
EA License Term
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).
TIN or SSNs ending in: 0, 1, 2, or 3 – Enrollment cycle ends March 31, 2016.
TIN or SSNs ending in: 4, 5, or 6 – Enrollment cycle ends March 31, 2017.
TIN or SSNs ending in: 7, 8, 9, or no SSN – Enrollment cycle ends March 31, 2018.
EA License Renewal Process
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.
Renew online at Pay.gov (put 8554 in the search box)
Renew on paper using Form 8554
Online PTIN Renewal
Pro-rated EA CPE hours for Partial Enrollment Cycle
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.
For example, If an agent is enrolled in year 2 of an enrollment cycle in May, they are required to complete 2 hours of qualifying education credits for each month (May (2), June (2), July (2), August (2)…etc. until the end of the enrollment year(s); in addition to completing 2 hours of ethics or professional conduct credits for each year. Your result would be, 40 hours of CE credits with 4 hours of ethics credits for the enrollment cycle.
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.
IRS Enrolled Agent CPE Course Requirements
WebCE courses are IRS-approved self-study.
Students should read the course material prior to taking the final exam.
IRS Enrolled Agent CPE Exam Requirements
The final exam is open-book. Students may refer to the course material as often as needed. If the final exam is not passed on the first attempt, students have an unlimited number of retakes.
Self-Study Final Exam:
Reporting and IRS Enrolled Agent CPE Certificates of Completion
IRS EA CPE Reporting
WebCE reports course completions to IRS PTIN accounts electronically every business day. You can view your CPE completions by logging into your PTIN account.
Certificates of Completion
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
for auditing purposes.
Repetition and Carryover
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.
IRS Enrolled Agent Contact Info
IRS Office of Professional Responsibility
PTIN Hotline Phone:
For International Callers:
provides information as a courtesy to individuals who are subject to continuing professional education (CPE) as CPAs, PAs, and Licensed accountants. Although reasonable efforts have been made to ensure that the information provided here is accurate and current, neither WebCE nor its employees warrant or represent that this information is accurate and current. Since regulations are constantly changing, we suggest you check with your state’s board to answer any questions or confirm any information.
Last updated on 3/15/2017
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