Enrolled Agent Continuing Education 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. 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.

SSN Ending	Year of Enrollment	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Renewal Cycle
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
	2017	48	46	44	42	40	38	36	34	32	30	28	26
	2018	24	22	20	18	16	14	12	10	8	6	4	2