EA CE Requirements

Enrolled agents must complete 72 hours of CE every three years: 66 hours of federal tax and 6 hours of ethics, with at least 16 hours each year (2 of them in ethics). Extra hours don’t carry over.

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EA CE requirements at a glance

Required hours
72 hours
At least 16 hours each year (2 of them in ethics).
Reporting period
Three years
Your enrollment cycle: three calendar years, set by the last digit of your Social Security number.
Ethics
6 hours
Every three years, with at least 2 hours each year. Up to 6 count toward the 72-hour total.
Enrollment renewal
Every 3 years
Your CE provider reports your completed courses to the IRS.
Self-study
Accepted
The IRS’s rules set no cap on self-study hours.
Carryover
Not allowed
Extra hours can’t be applied to a later renewal period.

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How many CE hours do enrolled agents need?

The IRS counts CE over your enrollment cycle: three calendar years, set by the last digit of your Social Security number. Within each cycle:

In total

72 hours

Over each three-year enrollment cycle.

Each year

16 hours

At least 16 hours in each year of the cycle, 2 of them in ethics.

Federal tax

66 hours

At least 66 of the 72 in federal tax.

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Is ethics CE required for enrolled agents?

Yes. Enrolled agents must complete 6 hours of professional ethics during each three-year enrollment cycle, with at least 2 hours each year. Up to 6 ethics hours count toward the 72-hour total for the cycle.

What subjects qualify for EA CE?

The IRS counts CE hours in these recognized subject areas.

Federal tax

Includes Federal Tax Law and Federal Tax Law Update

Ethics

When is the EA CE deadline?

December 31 of the last year of your cycle. The last digit of your Social Security number sets your cycle:

Enrollment cycles by the last digit of your SSN
Last digit of your SSNCurrent cycleAll 72 hours due
0, 1, 2 or 32025–2027December 31, 2027
4, 5 or 62026–2028December 31, 2028
7, 8, 9 or no SSN2024–2026December 31, 2026

IRS Publication 5186: Do you know when to renew your enrollment? (opens in a new tab)

  1. January 1

    Your cycle starts

    Each cycle is three calendar years. Hours you complete from this date count toward it. Extra hours can’t be applied to a later renewal period.

  2. December 31, each year

    Yearly minimum

    Complete at least 16 hours each year (2 of them in ethics).

  3. December 31, the last year

    All 72 hours due

    Finish 72 hours (66 hours of federal tax and 6 hours of ethics) by the end of your cycle. Your CE provider reports each course to the IRS under your PTIN. Sequoia CPE reports your completed courses to the IRS every business day; give us your PTIN when you sign up.

  4. When you renew

    Apply to renew on Form 8554

    File Form 8554, online at Pay.gov or on paper, during the renewal period: November 1 of your cycle’s last year through January 31 after it ends. Before you file, check your online PTIN account to confirm your providers reported your courses; making sure they did is your responsibility. For active status, the form asks for the federal tax law and ethics hours you earned in each year of the cycle. Circular 230 makes the renewal effective April 1, but Form 8554 says your status is not effective until your application is approved and you receive your new enrollment card, and processing generally takes about 90 days, so once your hours for the cycle are complete, file as early in the renewal period as you can. You also need an active PTIN, renewed every year.

  5. March 31 after your cycle ends

    Enrollment expires

    Your enrollment expires on March 31 after your cycle ends.

Newly enrolled?

If you became an enrolled agent during an enrollment cycle, your first cycle is prorated: 2 hours of CE for each month you were enrolled, including 2 hours of ethics for each year of the cycle you were enrolled in. Only those 2 ethics hours a year count toward the total; the rest must be federal tax. Any part of a month counts as a full month, and for the ethics hours any part of a year counts as a full year. In each calendar year you are enrolled from January on (enrolling at any point in January counts), you still need at least 16 hours, 2 of them ethics; the 16-hour minimum may not apply in a year you enrolled after January. CE taken before the month you became an enrolled agent does not count.

For example, enrolling in May of a cycle’s second year means 40 hours, 4 of them ethics. If you became an enrolled agent after November 1 of your cycle’s last year, Circular 230 may defer your first renewal to the next renewal period; confirm with the IRS before you file. From your next cycle on, the full 72 hours apply.

How the IRS counts CE credit

The rules that decide whether — and how much — a course counts.

EA CE credit rules
RuleWhat the IRS requires
Credit hourOne credit equals one 50-minute contact hour.
Self-studyAccepted. Credit is based on program length, with 50 minutes equal to one CE hour.
Approved sponsorsIRS-approved CE providers.Sequoia CPE is an IRS-approved CE provider (provider number XE26W).
CarryoverNot allowed. Excess hours can’t be applied to a later renewal period.

Keep your certificates

Your CE provider reports each course to the IRS under your PTIN; keep your certificates as evidence. Keep each certificate for at least 4 years following the date of the renewal you claimed it in.

Sequoia issues your certificate the moment you pass, and it stays in your account.

Your records must show

  • Name of the CE provider
  • Program title, its IRS program number and a description of its content
  • Outlines, syllabi, textbooks or electronic materials provided or required for the program
  • Date completed
  • Credit hours claimed
  • Certificate of completion from the CE provider

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EA CE questions, answered

How many CE hours do enrolled agents need?

Enrolled agents need 72 CE hours every three years: 66 hours of federal tax and 6 hours of ethics, with at least 16 hours each year (2 of them in ethics).

When is the EA CE deadline?

December 31 of the last year of your three-year cycle, which the last digit of your Social Security number sets: ending in 0, 1, 2 or 3, 2025–2027; ending in 4, 5 or 6, 2026–2028; ending in 7, 8 or 9 (or no SSN), 2024–2026. Your enrollment expires on March 31 after your cycle ends. Your CE provider reports each course to the IRS under your PTIN. Sequoia CPE reports your completed courses to the IRS every business day; give us your PTIN when you sign up.

How many ethics hours do enrolled agents need?

Enrolled agents need 6 hours of professional ethics during each three-year enrollment cycle, with at least 2 hours each year. Up to 6 ethics hours count toward the 72-hour total for the cycle.

Can enrolled agents earn CE credit for the AFTR course?

No. The Annual Federal Tax Refresher course is for Annual Filing Season Program participants; enrolled agents can’t count it toward their CE.

Do online and self-study CE courses count for enrolled agents?

Yes. The IRS accepts self-study programs. Credit is based on program length, with 50 minutes equal to one CE hour. The IRS’s rules set no cap on self-study hours. Courses must come from IRS-approved CE providers.

Can enrolled agents carry extra CE hours forward?

No. Hours beyond the requirement cannot be applied to a later renewal period (31 CFR 10.6(e)(2)(i)).

What CE do newly enrolled agents need?

If you became an enrolled agent during an enrollment cycle, your first cycle is prorated: 2 hours of CE for each month you were enrolled, including 2 hours of ethics for each year of the cycle you were enrolled in. Only those 2 ethics hours a year count toward the total; the rest must be federal tax. Any part of a month counts as a full month, and for the ethics hours any part of a year counts as a full year. In each calendar year you are enrolled from January on (enrolling at any point in January counts), you still need at least 16 hours, 2 of them ethics; the 16-hour minimum may not apply in a year you enrolled after January. CE taken before the month you became an enrolled agent does not count.

Are there exemptions from EA CE?

The IRS’s rules cover four situations: waivers for health, extended active military duty, extended absence abroad or other compelling reasons; inactive status for a missed renewal or unmet CE; inactive retirement status; and re-passing every part of the Special Enrollment Examination since your last renewal. The details and their conditions are under Exemptions and special circumstances, below.

Exemptions and special circumstances

Waivers for health, extended active military duty, extended absence abroad or other compelling reasons

The IRS may waive the CE requirement for a given period because of health that prevented compliance, extended active military duty, an extended absence from the United States for employment or other reasons (only if you do not practice before the IRS during the absence), or other compelling reasons it considers case by case. File the request, with documentation such as a medical certificate or military orders, no later than the last day of the renewal application period.

If the IRS approves the waiver, you must still file your renewal application on time. If it does not, you are placed in inactive status, and you may file a protest.

Inactive status for a missed renewal or unmet CE

The IRS places an enrolled agent in inactive status for not filing a timely renewal application, not responding in time to a notice of noncompliance, or not meeting the requirements for renewal, including CE. While inactive, you may not practice before the IRS or use the term enrolled agent or the EA designation.

To return to active status, file a renewal application with evidence that you completed all the CE required for the enrollment cycle; those hours do not also count toward the cycle in which you return. You must do this within three years of being placed in inactive status, or your enrollment terminates.

Inactive retirement status

If you no longer practice before the IRS, you may ask to be placed in inactive retirement status at any time, and you may not practice before the IRS while in it. Form 8554 has a box to request it or to remain in it; the form asks for CE hours from those applying for active status, and its renewal fee applies whatever your enrollment status. The status is not available to anyone ineligible to practice or the subject of a pending disciplinary matter.

To return to active status, file a renewal application with evidence that you completed the CE required for the enrollment cycle.

Re-passing every part of the Special Enrollment Examination since your last renewal

This is for an enrolled agent who takes the Special Enrollment Examination again after enrolling. If you re-took and passed each part of the exam since your last renewal, within the three years before this renewal, you can qualify to renew by completing at least 16 hours of CE in the last year of your enrollment cycle, instead of 72 hours across it; Form 8554 has a box to check if you passed the exam since your last renewal. If you are in your first enrollment cycle, confirm with the IRS before you take fewer hours than the Newly enrolled? section above shows.

Official sources

This page explains the IRS’s rules in plain language. The Internal Revenue Service is the final authority — confirm details for your situation with the Office of Enrollment.

Office of Enrollment · Franklin, TN · 855-472-5540

Other CE requirements

Annual Filing Season ProgramAll requirements