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||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|