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Federal Continuing Education Waiver Request
Extracted from PDF file 2023-federal-form-14392.pdf, last modified July 2022Continuing Education Waiver Request
Form Department of the Treasury - Internal Revenue Service 14392 OMB Number 1545-1726 Continuing Education Waiver Request (July 2022) Applicant Name and Contact Information Applicant name Date of application (mm/dd/yyyy) Telephone number Designation Enrolled Agent (EA) Preparer Tax Identification Number (PTIN) Enrolled Retirement Plan Agent (ERPA) EA enrollment number ERPA enrollment number P -EA Requesting waiver for All hours Partial hours ZIP code Foreign province (or state) Requesting waiver for All hours Partial hours City Mailing address (street, room number, apt., suite number, or P.O. Box) State -EP Foreign country Foreign postal code Reasons for Requesting a Waiver During Current Renewal Cycle Health reasons (attach medical certificate) Extended active military duty (attach military orders) Absence from the United States for an extended period of time due to employment or other reasons (attach letter from employer) Other compelling reasons (attach documentation, if applicable) Previously applied for a waiver Yes No Date previous waiver requested (mm/dd/yyyy) Was previous waiver approved/denied Approved Denied Mail completed form to: Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226 Under penalty of perjury, I declare that I have read all accompanying information and to the best of my knowledge and belief, the information provided is true, correct and complete. Signature Name (printed/typed) Date signed (mm/dd/yyyy) IRS USE ONLY Request for waiver Approved Approving Official signature Catalog Number 59537K Denied Approving Official name (printed/typed) www.irs.gov Date signed (mm/dd/yyyy) Form 14392 (Rev. 7-2022) Instructions for Form 14392, Continuing Education Waiver Request Specific Instructions Name and Contact Information Full name and address of person requesting waiver. Designation • Enrolled Agents (EA) must provide both their Enrolled Agent Enrollment Number and their PTIN • Enrolled Retirement Plan Agents (ERPA) must provide their ERPA Enrollment Number. Additionally, ERPAs should provide their PTIN if they have one. Reasons for Requesting a Waiver During Current Renewal Cycle • Health, which prevented, or will prevent, compliance with the continuing education requirements (Supporting documentation such as a medical certificate must be provided with the request). • Extended active military duty (Supporting documentation such as military orders must be provided with the request). • Absence from the United States for an extended period of time due to employment or other reasons provided the individual does not practice before the Internal Revenue Service during such absence. • Other compelling reasons, which will be considered on a case-by-case basis. General Instructions A Continuing Education (CE) waiver is typically requested when an individual has not been or will not be able to acquire the required CE credits prior to the renewal deadline for Enrolled Agents, or Enrolled Retirement Plan Agents. To be considered, a request for a CE waiver must be received no later than the last day of the renewal application period. In addition, those who are granted waivers are required to file timely applications for renewal of enrollment or registration. Who is Eligible to Request a Waiver Enrolled Agents and Enrolled Retirement Plan Agents may request a waiver of continuing education requirements for a renewal cycle due to health, extended military service, extended absence from the United States, or other reasons (evaluated on a case-by-case basis). You must submit appropriate documentation to support your request. Waivers will not be granted if you have already completed the required continuing education hours for the cycle: • Enrolled Agents - 72 hours every three years • Obtain a minimum of 16 hours per year (2 of which must be on ethics) • Enrolled Retirement Plan Agents - 72 hours every three years • Obtain a minimum of 16 hours per year (2 of which must be on ethics) Waivers requested for more than one consecutive renewal cycle will be considered on a case-by-case basis. How to Request a Waiver Download Form 14392 from www.irs.gov and fill out in its entirety. Mail completed form to: Office of Enrollment 985 Michigan Ave Detroit, MI 48226 All EA and ERPA waiver requests should be mailed to the Office of Enrollment. All waiver requests will be processed in 90 days. Privacy Act and Paperwork Reduction Notice Privacy Act and Paperwork Reduction Notice: We ask for the information on this form to carry out the laws of the United States. We need it to ensure that continuing education providers are complying with these laws. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. The time require to complete this form will vary depending on individual circumstances. The estimated average time is 15 minutes. Privacy Act Notice The primary purpose of this form is to report potential violations of the law by continuing education providers. We are requesting this information under authority of 26 U.S.C. § 7801 and § 7803 and 31 U.S.C. § 330. Providing this information is voluntary, and failure to provide all or part of the information will not affect you. Providing false or fraudulent information may subject you to penalties. We may disclose this information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism. Catalog Number 59537K www.irs.gov Form 14392 (Rev. 7-2022)
Form 14392 (Rev. 7-2022)
More about the Federal Form 14392 Corporate Income Tax Tax Return TY 2023
We last updated the Continuing Education Waiver Request in February 2024, so this is the latest version of Form 14392, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 14392 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 14392 from the Internal Revenue Service in February 2024.
Form 14392 is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 14392
We have a total of ten past-year versions of Form 14392 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 14392
Form 14392 (Rev. 7-2022)
2022 Form 14392
Form 14392 (Rev. 7-2022)
2021 Form 14392
Form 14392 (Rev. 6-2014)
2020 Form 14392
Form 14392 (Rev. 6-2014)
2019 Form 14392
Form 14392 (Rev. 6-2014)
2018 Form 14392
Form 14392 (Rev. 6-2014)
2017 Form 14392
Form 14392 (Rev. 6-2014)
2016 Form 14392
Form 14392 (Rev. 6-2014)
2015 Form 14392
Form 14392 (9-2012)
2012 Form 14392
Form 14392 (9-2012)
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