Form 8554-EP (Rev. 12-2014)
This form is used to renew your status as an Enrolled
Retirement Plan Agent (ERPA). You must renew your enrollment
every three (3) years. For additional information on renewal, see
Circular 230 or visit the Retirement Plan Community webpage at
When must I renew my enrollment?
Your status as an ERPA Agent must be renewed every three
years as determined by the last digit of your Tax Identification
Number (TIN). Applications for renewal of enrollment must be
submitted between April 1 and June 30, of the year that your
next enrollment cycle begins.
If your TIN ends in:
• 0, 1, 2, or 3 – Your next enrollment cycle begins April 1, 2013.
• 4, 5, or 6 – Your next enrollment cycle begins April 1, 2014.
• 7, 8, or 9 – Your next enrollment cycle begins April 1, 2015.
It is your responsibility to apply for renewal of enrollment timely
by filing Form 8554-EP.
Filling out this form.
It is important to answer all questions on the form. Failure to
answer any questions or sign the form could result in
An intentionally false statement or omission identified with your
application is a violation of Circular 230 10.51(a)(4) and 18
U.S.C. 1001 and may be grounds for suspension or disbarment
Continuing Professional Education:
You must keep proof of your continuing professional education
for four years from the date of your renewal.
Do not attach records to this form. If we need this information,
we will request it from you.
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:
You can use overnight mail or regular mail to send us this form.
If you want to use overnight mail, send it to:
Internal Revenue Service
Attn: Box 301510
19220 Normandie Ave. Ste. B
Torrance, CA. 90502
If you want to use regular mail, send it to:
PO Box 301510
Los Angeles, CA 90030-1510
What we will do when we receive your form.
As part of the application process, we will check your tax
compliance history to verify that you have timely filed and paid
all federal taxes. If you own or have any interest in a business,
we will also check the tax compliance history of your
How long will it take to process your application for
The processing cycle begins July of every year, and it generally
takes about 90 days to process applications. Your status is not
effective until your application for renewal is approved, and you
receive your new enrollment card.
Who do I call if I have questions?
To check on the status of your application for renewal after
September 30, call 1-855-472-5540. Please allow 90 days for
processing before calling to check on the status of your
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 harm.
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 30 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.