Enrolled Agent Forms Reissued
The IRS has reissued Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, and Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service. These are two forms that must be submitted by tax professionals who want to practice before the IRS as enrolled agents (EAs).
Form 23 is filed by first-time applicants who are eligible to be enrolled as EAs and who have not previously practiced before the IRS. The form notes that prior to submitting the form, applicants must pass the Special Enrollment Examination (SEE) and obtain a Preparer Tax Identification Number (PTIN).
It adds that for former IRS employees, the eligibility to practice may be limited by the applicant's work experience.
Regardless of prior work experience, a waiver with respect to the SEE may be available for former IRS employees who submit an application within three years from the date of leaving employment with the IRS.
Form 8554 is used to renew status as an EA with either "active" status or "inactive retirement" status. All agents who wish to renew their enrollment must have an active PTIN, and complete 72 hours of continuing education credit (less if the agent is renewing for the first time).
Both forms have a $67 application fee. Both forms and applicable payments may be submitted electronically at www.pay.gov.