How to renew your enrolled agent status, and the continuing education you need
Enrolled agents renew every 3 years, based on the last digit of their SSN. To renew, you file Form 8554 and pay the $140 fee, with 72 hours of continuing education behind you: at least 16 hours a year, 2 of them on ethics. A first renewal needs fewer hours. The current window is for SSNs ending in 7, 8 or 9, or no SSN, and it closes January 31, 2027.
Which renewal window is yours
| SSN ends in | Cycle | Apply by | Enrollment expires |
|---|---|---|---|
| 7, 8, 9, or no SSN | 2024-2027 | Jan. 31, 2027 | March 31, 2027 |
| 0, 1, 2, 3 | 2025-2028 | Jan. 31, 2028 | March 31, 2028 |
| 4, 5, 6 | 2026-2029 | Jan. 31, 2029 | March 31, 2029 |
The table is from IRS Publication 5186. The current window is open now: the IRS enrolled agent news page says the 2027 renewal period runs from October 1, 2026, through January 31, 2027. Older IRS material, including Form 8554 and Publication 5186, gives November 1 as the start; the news page is the newest word.
The IRS says not hearing from it about renewal is no excuse for missing it.
How to renew
- Have an active PTIN. The IRS says you need one to renew. A PTIN is a separate yearly step, renewed between mid-October and December 31.
- Fill in Form 8554. You can renew online on Pay.gov or on paper. The form says the online route is the fastest way to get your enrollment card.
- Complete the CE table in Part 1. The IRS says all CE credits are verified at renewal, and that a form it cannot verify is delayed.
- Pay the fee. Form 8554 says it is $140, non-refundable, and applies whatever your enrollment status. By mail, send a check or money order to the United States Treasury.
The same form asks whether you are current on your taxes and whether you have been sanctioned or convicted of a tax crime or felony. It also says the IRS may run a background check, that processing takes about 90 days, and that your status is not effective until it approves the renewal and you receive a new card.
The CE you need
| Period | Hours | Of which ethics |
|---|---|---|
| Each year | 16 minimum | 2 |
| Each 3-year cycle | 72 (66 qualifying CE plus 6 ethics) | 6 |
This is on the IRS's maintain your status page. Under Circular 230 §10.6, the 72 hours must be in the three years before your renewal takes effect. The courses must be about federal taxation or federal tax related matters, including accounting, tax software and ethics.
- Use an approved provider. The IRS says to check its list of approved providers. Each has an IRS Provider Number.
- Give the provider your PTIN. The provider reports your hours to the IRS. Check that they show in your online PTIN account.
- Finish by December 31. Programs must be completed by midnight local time on December 31 to count for that year.
- Courses before the month you enrolled don't count. CE taken before the month you became an EA is not applicable.
- Teaching counts, up to a limit. You may earn a maximum of 6 instructor hours each year.
- Keep records for four years: the provider, program title and location, dates, hours and your certificate of completion.
The IRS also says it audits CE hours, and an error or missing proof may result in your credential being inactivated or terminated.
If you enrolled during the cycle
Your first renewal is lighter. Form 8554 says you need 2 hours for each month you were enrolled, plus 2 hours of ethics each year. Enrollment for any part of a month counts as the whole month. Publication 5186 has a chart by enrollment month. For example, an EA with an SSN ending in 7, 8 or 9 who enrolled in May 2025 needs 40 hours.
If you miss it or fall short
Circular 230 §10.6(i) and (j) set the rules.
- If the IRS finds you short on CE or fees, it sends a notice. You have 60 days to reply in writing.
- If you don't file on time, don't answer the notice, or don't qualify, you go on a roster of inactive enrolled individuals. You cannot practice before the IRS, or use the title enrolled agent or "EA."
- To come back, file a renewal application and show proof of all the CE for the cycle. That CE can't also count toward the cycle you return in.
- You have three years from the day you go inactive. After that, your status ends and you must requalify.
- A waiver request, for reasons such as health, must be filed by the last day of the renewal period.
If you no longer practice, Form 8554 lets you ask for Inactive Retirement status instead.
Sources, checked October 28, 2026: IRS: Maintain your enrolled agent status · IRS: Enrolled agent news · IRS: EA renewal reminders list · IRS: CE requirements FAQ · IRS: Form 8554 · IRS: Publication 5186 · Treasury Circular 230. Fees and dates can change, so check the IRS pages before you file.