Continuing Education Requirements for Enrolled Agents

Continuing Education Requirements for Enrolled Agents
Enrolled agents must complete 72 hours of continuing education (CE) every three years. This includes a minimum of 16 hours annually, with at least 2 hours on ethics. All CE courses must be offered by IRS-approved providers.
The last digit of your Social Security number determines the enrollment cycle.

For newly enrolled agents, CE hours required in the year of initial registration are prorated at 2 hours per month, starting from the registration month through December. For instance, if you register in August, you will need a total of 10 hours, including 2 hours dedicated to ethics.


Renewal Application Periods for Enrolled Agents
1. Social Security Numbers Ending in 0, 1, 2, or 3
o Renewal Period: November 1, 2024, through January 31, 2025
For example: If you enroll in May 2024, your enrollment cycle ends in December 2024. You will need to complete 16 hours of CE, including 2 hours of Ethics.
2. Social Security Numbers Ending in 4, 5, or 6
o Renewal Period: November 1, 2025, through January 31, 2026
For example: If you enroll in May 2024, your enrollment cycle ends in December 2025. You will need a total of 40 hours of CE: 16 hours for 2024 and 24 hours for 2025, including 4 hours of Ethics.
3. Social Security Numbers Ending in 7, 8, or 9
o Renewal Period: November 1, 2026, through January 31, 2027
For example: If you enroll in May 2024, your enrollment cycle ends in December 2026. You will need a total of 64 hours of CE: 16 hours for 2024, 24 hours for 2025, and 24 hours for 2026, including 6 hours of Ethics.

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