Form 8554
(July 2018)
Department of the Treasury
Internal Revenue Service
Application for Renewal of Enrollment to
Practice Before the Internal Revenue Service
OMB Number
1545-0946
Important things you need to know and do before you file this form:
• All enrolled agents must have an active Preparer Tax Identification Number (PTIN).
• During each enrollment cycle, you must complete 72 hours of continuing education credit. Refer to
Publication 5186 on www.irs.gov for a chart of CE requirements for new enrollees.
• Exception: If this is your first renewal, you have to complete 2 hours of CPE for each month you were
enrolled, including 2 hours of Ethics each year. All CE hours must be Federal tax related and taken from
an IRS-approved CE Provider.
• The renewal fee is $30. You can file this form and pay at www.pay.gov. This fee is non-refundable and
applies regardless of your enrollment status.
Check here if you passed the Special Enrollment Examination (SEE) since your last renewal.
For IRS use:
Enrollment Number:
Date Enrolled:
Part 1. Enrollment Status
I want approval for Active Enrolled Agent status.
Are you currently under suspension or disbarment? . . . . .
Yes No
I want approval to remain or be placed into Inactive Retirement status.
Note: Inactive Retirement status is not available to individuals who are under suspension or disbarment.
If you want approval for Active Enrolled Agent status, enter the number of Federal Tax Law and Ethics hours you earned in each year
of the current enrollment cycle.
Year 1 Year 2 Year 3 Total
Federal Tax Law
Ethics
Part 2. Identifying Information
1 Last four digits of your Social Security Number
If you do not have an SSN, please check this box.
2
Your Enrollment Number
This number is from your enrolled agent card.
NOT your PTIN
3 Your Full Legal Name
First MI Last
4
Your Current Address
Check if this is a new address
Number Street Suite or Apt. Number
City State Zip Code Country
Your Email Address:
Your Telephone Number:
For Privacy Act and Paperwork Reduction Act Notice, see page 3.
Cat. No. 21842Q
Form 8554 (Rev. 7-2018)
If you have re-taken and passed the Special Enrollment Examination since your last renewal, you are only required to take 16 hours of
CPE, including 2 hours of Ethics, during the last year of your current enrollment cycle.
-EA
Form 8554 (Rev. 7-2018)
Page 2
5 Do you have a Centralized Authorization File (CAF) number? Yes No
If Yes, enter all CAF numbers assigned to you (attach additional pages, if necessary):
6
Do you have an Employer Identification Number (EIN)?
Yes No
If Yes, enter all EINs, business names, and addresses below (attach additional pages, if necessary):
EIN Business Name Business Address
6a
6b
6c
Since you have become an enrolled agent or your last renewal of enrollment (whichever is later):
7
Are you current with your individual and business taxes, including any
corporate and employment tax obligations? If No, provide a written
explanation.
Yes No
8 Have you been sanctioned by a federal or state licensing authority?
Yes No
9
Has any application you filed with a court, government department,
commission, or agency for admission to practice ever been denied?
Yes No
10 Have you been convicted of a tax crime or any felony?
Yes No
11
Have you been permanently enjoined from preparing tax returns, or
representing other before the IRS?
Yes No
NOTE: If you answer yes to question 8, 9, 10, or 11, please provide a written explanation of the matter, including the date the
matter occurred and any additional information you would like us to consider.
12
Are you a CPA?
Yes No
If Yes, enter the states where you are licensed to practice.
13
Are you an Attorney?
Yes No
If Yes, enter the States where you are licensed to practice.
Part 3. Sign here
Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and
complete.
PTIN
Signature Date
Form 8554 (Rev. 7-2018)
click to sign
signature
click to edit
dd mmm yyyy
Form 8554 (Rev. 7-2018)
Page 3
Note:
This form is used to renew your status as an Enrolled Agent.
You must renew your enrollment every three (3) years. For
additional information on renewal, see Circular 230 or visit
www.irs.gov/taxpros/agents.
When must I renew my enrollment?
Your status as an Enrolled Agent must be renewed every three
years as determined by the last digit of your Social Security
Number (SSN). Applications for renewal of enrollment must be
submitted between November 1 and January 31 prior to April 1
of the year that your next enrollment cycle begins.
If your SSN ends in:
• 0, 1, 2, or 3 – Your next enrollment cycle begins April 1, 2019.
• 4, 5, or 6 – Your next enrollment cycle begins April 1, 2020.
• 7, 8, or 9 – Your next enrollment cycle begins April 1, 2021.
It is your responsibility to apply for renewal of enrollment
timely by filing Form 8554.
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
processing delays.
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
from practice.
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
The fastest way to get your enrollment card is to go to
www.pay.gov to electronically complete this form and make
payment. At www.pay.gov click “Find an Agency”, click “T” for
Treasury, select “Treasury (UST): Internal Revenue Service
(IRS)”, then click “Continue to Form” under “Enrolled Agent
Renewal Form 8554".
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:
U.S. Treasury/Enrollment
PO Box 301510
Los Angeles, CA 90030-1510
What we will do when we receive your form.
As part of the evaluation of your application, the IRS may
conduct a suitability check that includes a background check
and a review of your personal and business tax compliance.
How long will it take to process your application for
renewal?
The processing cycle begins November 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
March 31, call 1-855-472-5540. Please allow 90 days for
processing before calling to check on the status of your
application.
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
IRS.
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.