Form 23 (Rev. 7-2018)
• You must obtain a PTIN before completing this form.
• You must take and pass the Special Enrollment Examination
(SEE) before you can apply. You may register for the
examination at www.Prometric.com/see.
Former IRS Employees:
Please Note: Your eligibility to practice may be limited based
upon your work experience.
You may request a waiver to take the SEE through the
submission of an application within three (3) years from the date
of your separation with the Internal Revenue Service (IRS). Please
check the box at the top of the form which indicates you are
requesting a waiver from taking the SEE. See Circular 230
Section 10.4(d) for more information. To gain full enrollment
status you must take and pass the SEE before you can apply.
You may register for the examination at www.Prometric.com/see.
What if I don't have a Social Security
If you are living and working in the United States (U.S.), you are
required to have a Social Security Number (SSN). If you are
working outside of the U.S. and you do not have an SSN or an
ITIN check the box on line 1.
Electronic Application and Payments
You can renew and pay electronically by visiting
If you are mailing your application:
Enclose a check or money order in the amount of $30 made
payable to the United States Treasury.
Where to send this form:
PO Box 301510
Los Angeles, CA 90030-1510
What do you check when you receive
As part of the evaluation of your enrollment application, the IRS
may conduct a suitability check that includes a background
check and a review of your personal and business tax
How long will it take to process my
application for enrollment?
It generally takes about 60 days to process applications. Your
enrollment status is not effective until we approve your request.
You are not authorized to practice before the IRS as an EA until
enrollment has been granted.
Who do I call if I have questions?
Please allow 60 days for processing before calling to check
on the status of your application. To check on the status of
your application you may call 1-855-472-5540.
Privacy Act and Paperwork Reduction Act Notice. Section
330 of title 31 of the United States Code authorizes us to collect
this information. We ask for this information to administer the
program of enrollment to practice before the IRS. Applying for
renewal of enrollment is voluntary; however, if you apply you
must provide the information requested on this form. Failure to
provide this information may delay or prevent processing your
application; providing false or fraudulent information may
subject you to penalties. Generally, this information is
confidential pursuant to the Privacy Act. However, certain
disclosures are authorized under the Act, including disclosure
to: the Department of Justice, and courts and other adjudicative
bodies, with respect to civil or criminal proceedings; public
authorities and professional organizations for their use in
connection with employment, licensing, disciplinary, regulatory,
and enforcement responsibilities; contractors as needed to
perform the contract; third parties as needed in an investigation;
the general public to assist them in identifying enrolled
individuals; state tax agencies for tax administration purposes;
appropriate persons when the security of information may have
been compromised for their use to prevent, mitigate or remedy
You are not required to provide the information requested on
a form that is subject to the requirements of the Paperwork
Reduction Act unless the form displays a valid OMB control
number. Books and records relating to a form or its instructions
should be retained as long as their contents may become
material in the administration of the law. The time needed to
complete and file this form will vary depending on individual
circumstances. The estimated average time is 15 minutes,
including recordkeeping, learning about the law or the form,
preparing the form, and copying and sending the form to the
If you have comments concerning the accuracy of this time
estimate or suggestions for making this form simpler, we would
be happy to hear from you. You can write to Office of Enrolled
Agent Policy & Management; P.O. Box 33968; Detroit, MI,
48232. Do not send this form to this address; instead see the
Where to send this form section of the instructions.