Enrolled Agent Continuing Education Credit Requirements
Once I become an Enrolled Agent, do I need to earn CE credits?
Yes! Generally, you need to earn 72 hours of CE during your 3-year enrollment cycle. A minimum of 16 hours must be earned per year, two of which must be on ethics.
IRS Enrolled Agent Renewal Cycles
Enrollment cycles are determined by the last digit of your social security number. Please see following table to determine current and future enrollment cycles:
|SSN Ending||Renewal Cycle||Renewal Application Period||Renewal Cycle Expiration|
|0, 1, 2, 3||2016-2019||November 1, 2018 through January 31, 2019||March 31, 2019|
|4, 5, 6||2017-2020||November 1, 2019 through January 31, 2020||March 31, 2020|
|7, 8, 9 & No SSN||2018-2021||November 1, 2020 through January 31, 2021||March 31, 2021|
Are CE Requirements the Same for an Enrollee’s First Renewal Cycle?
The CE requirement is different for new Enrolled Agents when applying for their first renewal. Generally, new Enrolled Agents do not need 72 hours of CE because they will not have been enrolled for all three years of the cycle. Two hours of ethics is required for each year of enrollment during their cycle regardless of when enrollment began. The chart below includes the ethics CE requirement in numbers provided.
Enrolled Agent Continuing Education Courses
Surgent is an IRS-approved Continuing Education (CE) provider whose live webinar and self-study packages provide the most convenient way for Enrolled Agents (EAs) to meet their CE requirement. Surgent CE Packages provide:
- Hundreds of IRS-approved options, ranging from 1 to 20 credit hours
- A wide-range of courses covering federal tax law, ethics, and federal tax update topics
- Convenient live webinar options that fit any schedule – including evenings and weekends
- Automatic credit reporting to the IRS by Surgent
|SSN Ending||Year of Enrollment||Calendar Month Enrollment Granted||Renewal Cycle|
|0, 1, 2, 3||2016||72||70||68||66||64||62||60||58||56||54||52||50||2016-2019|