Q: If I have questions about my Enrolled Agent’s license, who do I contact?

A: Internal Revenue Service
          Enrolled Practitioner Department
          313-234-1280
          Email: epp@irs.org

Q: How many credit hours are required for an Enrolled Agent?

A: 72 Hours. Licensee must complete at least 16 hours of the minimum 72 hours within each year of the three-year period including 2 hours of Ethics per year.

Q: What are the CPE requirements for a new Enrolled Agent?

A: For the triennial requirement, an individual who receives initial enrollment during an enrollment cycle must complete two hours of qualifying continuing education credit for each month enrolled during such enrollment cycle. For the annual requirement, an individual who receives initial enrollment during an enrollment cycle must complete two hours of qualifying continuing education credit for each month enrolled during the enrollment year up to a maximum of 16 credits. A minimum of two hours must be earned in Ethics.

Q: Can I use courses for credit from an university/college?

A: One semester hour academic credit constitutes 15 hours of continuing education. One quarter hour academic credit constitutes 10 hours of continuing education.

Q: What is the reporting period for an Enrolled Agent?

A: Individual reporting is based on the licensee’s social security number or tax identification number. Visit the Enrolled Agent’s website for details: http://www.irs.gov/taxpros/agents/index.html

Q: What is the ethic requirement for an Enrolled Agent?

A: Effective 11/01/03 an Enrolled Agent must complete 2 hours of ethics or professional conduct per year.

Q: Is the Enrolled Agents ethics training acceptable for other designations?

A: The Enrolled Agent’s ethics course is accepted by ACAT for an ABA or ATA designation.