Enrolled Agent Continuing Education Requirements
- 72 hours every three years
- Minimum 16 hours per year (including 2 in Ethics)
- Excess hours in Ethics do not count toward total requirement
- CE Completion Deadline: 12/31 annually
- CE Cycles (based on last digit of SSN):
0, 1, 2, or 3 -- 2019, 2020, and 2021
4, 5, or 6 -- 2017, 2018, and 2019
7, 8, or 9 -- 2018, 2019, and 2020
- Newly enrolled EAs: Generally, newly enrolled EAs will not need 72 hours because they will not have been enrolled for all three years of the cycle. The 16 hour yearly minimum may not apply to them for at least one of the three years of the cycle. The IRS has provided a helpful chart with the requirements for newly enrolled EAs here: www.irs.gov/pub/irs-pdf/p5186.pdf
IRS Contact Information
Our Unlimited EA CPE package includes over 200 hours of IRS-Approved continuing education courses for Enrolled Agents, including Ethics. The cost is just $99 for 12 months of unlimited courses, with no hidden fees!
Renewal Application Period: November 1st through January 31st triennially (based on last digit of SSN - view chart)
Renewal Cycle Expiration: March 31st triennially (based on last digit of SSN - view chart)
PTIN Expiration: December 31st annually
Acceptable Programs of Study: All federal Tax and Ethics courses listed on the View EA Courses page are approved topics and qualify for EA continuing education.
CPE Reporting: Completed credits are automatically reported to the IRS by Sequoia CPE every weekday. Please note that it may take up to 48 hours for recently reported credits to become posted in your PTIN account online. In order for your continuing education completions to be reported, you must provide your PTIN number to Sequoia CPE.
Please Note: Since regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact the IRS to answer any questions and confirm or clarify any requirements listed here.