Federal Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)

Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
Form 8554 (Rev. 11-2022)
Form

8554-EP

Application for Renewal of Enrollment to
Practice Before the Internal Revenue Service as
an Enrolled Retirement Plan Agent (ERPA)

(November 2022)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0946

Important things you need to know and do before you file this form:
For IRS use:

• The Renewal Fee is $140.
• You must complete 72 hours of Continuing Professional Education (ERPA–CPE) over the three-year
enrollment cycle to remain active. This must include at least 2 hours of Ethics CPE each year.

Enrollment Number:

• 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.
You can file this form and pay electronically at www.pay.gov. This fee is non-refundable and applies
regardless of your enrollment status.

Date Enrolled:

Part 1. Enrollment Status
I want approval for Active Enrolled Retirement Plan 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 Retirement Plan Agent status, enter the number of CPE and Ethics hours you earned in each
year of the current enrollment cycle.

CPE
Ethics

Year 1

Year 2

Year 3

Total

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

3

Your Full Legal Name

4

Your Current Address
Check if this is a new address

Last

City

Number

State

First

Street

Zip Code

MI

Suite or Apt. Number

Country

Your email Address:

Your Contact Number:

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

Catalog Number 51484G

Form 8554-EP (Rev. 11-2022)

Page 2

Form 8554-EP (Rev. 11-2022)

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 ERPA Agent or your last renewal of enrollment (whichever is later):
7

Have you been sanctioned by a federal or state licensing authority?

Yes

No

8

Has any application you filed with a court, government department,
commission, or agency for admission to practice ever been denied?

Yes

No

9

Have you been convicted of a tax crime or any felony?

Yes

No

Have you been permanently enjoined from preparing tax returns, or
representing other before the IRS?

Yes

No

10

NOTE: If you answered yes to question 7, 8, 9 or 10, please describe on a separate page, the matter, including the date of
when the matter occurred, and provide any additional information about the matter that you would like us to consider.
11

Are you a CPA?

Yes

No

If Yes, enter the states where you are licensed to practice.

12

Are you an Attorney?

Yes

No

If Yes, enter the States where you are licensed to practice.

13

Are you an Enrolled Agent (EA)?

Yes

No

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

If you do not have a PTIN please check this box.

Date
Form 8554-EP (Rev. 11-2022)

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Form 8554-EP (Rev. 11-2022)

Note:
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
www.irs.gov.

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 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
You can renew and pay electronically by visiting
www.pay.gov.

If you are mailing your application:

Enclose a check or money order in the amount of $140 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
Enrolled Agent Policy and Management
127 International Dr Room - EA125
Franklin, TN 37067
If you want to use regular mail, send it to:
Internal Revenue Service
Enrolled Agent Policy and Management
127 International Dr Room - EA125
Franklin, TN 37067

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 business(es).

How long will it take to process your application for
renewal?
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
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; 985 Michigan Ave; Detroit, MI
48232. Do not send this form to this address; instead see the
Where to send this form section of the instructions.