14392

Continuing Education Waiver Request

Agency
IRS
Revision
Rev. 7-2022
Fillable fields
63
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 14392 online
Page 1 of form 14392

Form 14392: Continuing Education Waiver Request

Form 14392 is the Continuing Education Waiver Request. Enrolled Agents (EAs) and Enrolled Retirement Plan Agents (ERPAs) use it to ask the IRS Office of Enrollment to waive all or part of the continuing education (CE) hours for the current renewal cycle. The instructions say a CE waiver is typically requested when an individual has not been or will not be able to acquire the required CE credits before the renewal deadline.

The form lists four reasons: health, extended active military duty, absence from the United States for an extended period, and other compelling reasons. The first three ask for an attachment, such as a medical certificate, military orders or a letter from an employer. Other compelling reasons take documentation if applicable.

The instructions say the request has to be received no later than the last day of the renewal application period, and that waivers will not be granted if the required CE hours for the cycle are already completed. You can fill out Form 14392 free in your browser on this page and download it without an account.

Top of page 1 of Form 14392: Continuing Education Waiver Request, as printed by IRS

What's on Form 14392

Applicant name and contact information

Date of application, applicant name, telephone number, mailing address, and fields for a foreign province, country and postal code.

Designation

Boxes for Enrolled Agent (EA) or Enrolled Retirement Plan Agent (ERPA), the PTIN, the EA or ERPA enrollment number, and a choice of all hours or partial hours.

Reasons for requesting a waiver

Four boxes for the current renewal cycle: health reasons, extended active military duty, extended absence from the United States, and other compelling reasons, each followed by blank space.

Previous waiver

Yes or No for an earlier waiver request, the date it was requested, and whether it was approved or denied.

Signature

A declaration under penalty of perjury, followed by the signature, the printed or typed name and the date signed.

IRS use only

The approving official marks the request approved or denied and adds a signature, printed name and date.

How to fill out Form 14392

  1. 1

    Contact details

    Enter the date of application in mm/dd/yyyy format, your full name, telephone number and mailing address. Use the foreign fields only for an address outside the United States.

  2. 2

    Designation and numbers

    Check EA or ERPA. EAs enter both the EA enrollment number and the PTIN. ERPAs enter the ERPA enrollment number, and the PTIN if they have one.

  3. 3

    All or partial hours

    Under your designation, check whether the waiver request is for all hours or partial hours.

  4. 4

    Reason and attachments

    Check the reason that applies and explain it in the space below. Attach a medical certificate, military orders or an employer letter as the form asks, or documentation for other reasons if applicable.

  5. 5

    Earlier waivers

    Check Yes or No for a previous waiver. If Yes, enter the date it was requested and whether it was approved or denied.

  6. 6

    Sign and date

    Sign, print or type your name and enter the date signed. The IRS Use Only section is completed by the IRS.

Why fill Form 14392 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where to send it, deadlines and processing

Where to send it

The form says to mail it to the Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226. The instructions say all EA and ERPA waiver requests go to the Office of Enrollment.

Deadline

The instructions say a request for a CE waiver has to be received no later than the last day of the renewal application period.

Processing time

The instructions say all waiver requests will be processed in 90 days.

CE hours listed

For both EAs and ERPAs, the instructions list 72 hours every three years, with a minimum of 16 hours per year, 2 of which are on ethics.

Renewal is still filed

The instructions say those granted waivers are required to file timely applications for renewal of enrollment or registration.

More than one cycle

The instructions say waivers requested for more than one consecutive renewal cycle are considered on a case-by-case basis.

Related forms

Who fills out Form 14392?

  • Enrolled Agents (EAs)

    An EA checks the EA box and asks for a waiver of all hours or partial hours. The instructions say EAs provide both their EA enrollment number and their PTIN.

  • Enrolled Retirement Plan Agents (ERPAs)

    An ERPA checks the ERPA box and gives the ERPA enrollment number. The instructions say ERPAs should also provide their PTIN if they have one.

  • Practitioners with a health reason

    The instructions cover health that prevented, or will prevent, compliance with the CE requirements. A medical certificate or similar documentation goes with the request.

  • Practitioners on military duty or abroad

    Extended active military duty, with military orders, or an extended absence from the United States, provided the individual does not practice before the IRS during that absence.

  • The IRS approving official

    The IRS Use Only section at the bottom holds the decision, approved or denied, with the approving official's signature, name and date.

The instructions say Enrolled Agents and Enrolled Retirement Plan Agents may request a waiver of continuing education requirements for a renewal cycle. The completed form is mailed to the IRS Office of Enrollment, where an approving official decides it.

Official sources and the blank

Do it all with indox

View all 99 tools

Questions about Form 14392

Who can use Form 14392?

The instructions say Enrolled Agents and Enrolled Retirement Plan Agents may request a waiver of continuing education requirements for a renewal cycle.

Where is Form 14392 mailed?

To the Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226, as printed on the form.

How long does a waiver request take?

The instructions say all waiver requests will be processed in 90 days.

Can a waiver be granted after the hours are done?

The instructions say waivers will not be granted if the required continuing education hours for the cycle are already completed.

What documents go with the request?

The form asks for a medical certificate for health reasons, military orders for military duty and a letter from an employer for an extended absence. Other compelling reasons take documentation if applicable.

Does a waiver replace the renewal application?

No. The instructions say those granted waivers are required to file timely applications for renewal of enrollment or registration.

How long does the form take to complete?

The Paperwork Reduction Act notice gives an estimated average time of 15 minutes.