Top of the form
The $140 fee notice, a box for former IRS employees with their separation date, and a For IRS use area for the date enrolled and the enrollment number.
23
Application for Enrollment to Practice Before the Internal Revenue Service
- Agency
- IRS
- Revision
- Rev. 11-2022
- Fillable fields
- 78
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 23: Application for Enrollment to Practice Before the Internal Revenue Service
Form 23 is the application an individual sends to the IRS to be enrolled to practice before the Internal Revenue Service as an enrolled agent (EA). The form lists three things to do before filing it: take and pass all three parts of the Special Enrollment Examination (SEE), obtain a Preparer Tax Identification Number (PTIN), and read Circular 230.
The form says the $140 application fee is non-refundable. As part of the review, the IRS may conduct a suitability check that includes a background check and a review of the applicant's personal and business tax compliance. The form says processing generally takes about 60 days, and that an applicant is not authorized to practice before the IRS as an EA until enrollment has been granted.
You can fill out Form 23 free in your browser on this page and download the result without an account.
What's on Form 23
Part 1, lines 1 to 4
Social Security number with a box for applicants who have none, date of birth, full legal name, current address, email address and telephone number.
Lines 5 to 7
The PTIN issued by the IRS, any EINs with their business names and addresses, and any Centralized Authorization File (CAF) numbers.
Lines 8 to 12
Yes or no questions on current tax compliance, sanctions by a licensing authority, denied applications to practice, tax crime or felony convictions, and injunctions from preparing returns or representing others.
Lines 13 and 14
Whether the applicant is a CPA or an attorney, and the states where they are licensed to practice.
Part 2: Sign here
A declaration under penalties of perjury that the application is true, correct and complete, with the signature and date.
How to fill out Form 23
- 1
Before you start
The form lists passing all three parts of the SEE, getting a PTIN and reading Circular 230 as steps before filing. Have your PTIN ready for line 5.
- 2
Former IRS employee box
Check it only if you are a former IRS employee, and enter the date you separated from the Service. The instructions say this box is how a waiver from taking the SEE is requested.
- 3
Lines 1 to 7
Enter your SSN, date of birth (mm/dd/yyyy), full legal name, address, email, phone and PTIN. On lines 6 and 7, list every EIN and CAF number, attaching additional pages if necessary.
- 4
Lines 8 to 12
Answer every question. A No on line 8, or a Yes on line 9, 10, 11 or 12, calls for a written explanation that includes the date the matter occurred.
- 5
Lines 13 and 14
Check Yes or No for CPA and for attorney. If Yes, enter the states where you are licensed to practice.
- 6
Sign and date
Sign Part 2. The form says failing to answer any question or to sign the form could result in processing delays.
Why fill Form 23 on indox
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- Works on a phone, tablet or computer
Where to send it, fee and processing
Fee
The form says the $140 application fee is non-refundable. A mailed application encloses a check or money order for $140 made payable to the United States Treasury.
Paying online
Under Electronic Application and Payments, the instructions say: "You can renew and pay electronically by visiting www.pay.gov."
Mailing address
Internal Revenue Service, Enrolled Agent Policy & Management, 127 International Dr Room - EA125, Franklin, TN 37067.
Processing time
Generally about 60 days. The form asks applicants to allow 60 days before calling 1-855-472-5540 to check on the status.
Not the comments address
The P.O. Box 33968 address in Detroit is for comments on the time estimate. The form says not to send the application there.
False statements
The form says an intentionally false statement or omission violates Circular 230 10.51(a)(4) and 18 U.S.C. 1001 and may be grounds for suspension or disbarment from practice.
Related forms
2587
Application for Special Enrollment Examination
13 fields, 2 pages
8554
Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
92 fields, 3 pages
W-12
IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
85 fields, 3 pages
2848
Power of Attorney and Declaration of Representative
92 fields, 2 pages
8821
Tax Information Authorization
45 fields, 1 page
Who fills out Form 23?
The individual applying for enrollment completes and signs the form. It goes to the IRS Enrolled Agent Policy & Management office, which reviews it.
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Questions about Form 23
What is Form 23 used for?
It is the application for enrollment to practice before the IRS as an enrolled agent (EA). The form lists passing the Special Enrollment Examination, getting a PTIN and reading Circular 230 as steps before filing it.
How much is the Form 23 fee?
The form lists a $140 application fee and says it is non-refundable.
Can former IRS employees skip the SEE?
The instructions say a former IRS employee may request a waiver of the SEE by applying within three (3) years of separating from the IRS and checking the box at the top. They point to Circular 230 Section 10.4(d) and say eligibility may be limited based on work experience.
How long does Form 23 take to process?
The form says it generally takes about 60 days. Enrollment status is not effective until the IRS approves the request, and the applicant is not authorized to practice as an EA until then.
What if I do not have a Social Security number?
The instructions say a person living and working in the U.S. is required to have an SSN. An applicant working outside the U.S. with no SSN or ITIN checks the box on line 1.
Does the IRS run a background check?
The form says the IRS may conduct a suitability check that includes a background check and a review of personal and business tax compliance.
Where do I mail Form 23?
To Internal Revenue Service, Enrolled Agent Policy & Management, 127 International Dr Room - EA125, Franklin, TN 37067, with a check or money order for $140 made payable to the United States Treasury.