Line 1: type of application
New application (with a current or next calendar year choice from September 1 through December 31), renewal, or a request to add new programs, plus the CE Provider number.
8498
Continuing Education Provider Application and Request for Provider Number
- Agency
- IRS
- Revision
- Rev. 9-2026
- Fillable fields
- 71
- Pages
- 5
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8498: Continuing Education Provider Application and Request for Provider Number
Form 8498, Continuing Education Provider Application and Request for Provider Number, is filed by providers of continuing education (CE) programs for enrolled agents, enrolled retirement plan agents and other tax return preparers. The instructions on the form say it is used to apply as a new provider, to renew status as an IRS-approved CE provider each year, and to add new programs to an existing curriculum.
The form asks for the provider's details and points of contact, how it appears on the IRS public list of approved providers, its provider status under Circular No. 230, its target audience and each program. Page 3 is an agreement to follow the Circular 230 requirements for each program, signed under penalty of perjury. The form says there is a $700 application fee, and that this fee is nonrefundable.
The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Form 8498
Line 2: provider and contacts
Full name, EIN or PTIN, mailing and foreign address, phone, website, and the Principal and Administrative Points of Contact with their phone, email and address.
Line 3: public listing
Choices for how the provider appears on the IRS list of approved providers, from linking the website to not appearing at all.
Lines 4 and 5: status and audience
Provider status per Circular No. 230, section 10.9(a)(1), options i to iv, and the targeted audience: enrolled agents, enrolled retirement plan agents or other tax return preparers.
Lines 6 and 7: programs
Program name, description, credit hours, audience, CE category and delivery method for a new program, and the number and name of prior-year programs to renew.
Agreement and signature
Six commitments on page 3, such as program standards and keeping attendance records for four years, then a signature, date, printed name and title.
How to fill out Form 8498
- 1
Choose the application type
Check one box. New applicants from September 1 through December 31 also pick the current or next calendar year. Renewals and program additions need the five character CE Provider Number.
- 2
Provider and contacts
Use the organizational name that will appear on certificates of completion. The instructions say business entities enter an EIN, if applicable, and a PTIN may be used for sole proprietors with no EIN.
- 3
Public listing
Pick how the provider shows on the list at IRS.gov/taxpros/ce. The instructions say choosing not to be listed makes the other choices in that section inaccessible.
- 4
Status and documents
Check one status and attach the matching letter. Status iv attaches a syllabus, biographies, an evaluation form, a sample certificate and program materials, and self-study programs add Form 15725.
- 5
Program details
For each new program, give a descriptive name, a complete description, credit hours, one CE category and all delivery methods. The instructions point to Publication 5554 for the IRS CE 80/20 Rule.
- 6
Sign and pay
The owner, officer or an authorized individual signs. The form says to make the check or money order payable to IRS CE Application Fee and not to use paper clips or staples.
Why fill Form 8498 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, fees and timing
Where to send
The instructions say Form 8498 may be submitted electronically or by regular mail. Mailed forms go to IRS Continuing Education Processing Center, P.O. Box 1559, Sacramento, CA 95812.
Fee
The form says there is a $700 application fee, the fee is nonrefundable, and full payment is included with the application or renewal or it will be rejected.
When to file
New applicants can apply anytime during the calendar year. Providers may renew for the next year between October 1 and December 31, and renewals submitted or postmarked after December 31 are subject to a $140 late fee.
Processing time
The instructions say processing generally takes up to 90 days, and incomplete applications or missing documentation may extend it.
Program numbers
Program numbers expire 12/31 of the third year after issuance. The instructions say Annual Federal Tax Refresher courses cannot be renewed and are added as new programs each year.
Who signs
The owner, officer or an individual authorized to sign for the applicant who knows its continuing education processes and programs.
Related forms
15725
Word Count Formula Worksheet
16 fields, 1 page
14364
Continuing Education Program Evaluation
48 fields, 1 page
14360
Continuing Education Provider Complaint Referral
26 fields, 2 pages
14392
Continuing Education Waiver Request
63 fields, 2 pages
W-12
IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
85 fields, 3 pages
23
Application for Enrollment to Practice Before the Internal Revenue Service
78 fields, 3 pages
Who files Form 8498?
The instructions say anyone who wishes to advertise, and grant continuing education credits, for programs approved by the IRS for enrolled agents, enrolled retirement plan agents and other tax return preparers can apply.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 8498
How much does Form 8498 cost?
The form says there is a $700 application fee, which is nonrefundable. The instructions say the application and renewal fee is the same, $700.00 per year, and late renewals after December 31 are subject to a $140 late fee.
Can Form 8498 be submitted online?
The instructions say it may be submitted electronically or by regular mail, and that electronic submission is the fastest and easiest way to apply.
When can a provider renew?
The instructions say providers may renew for the next calendar year between October 1 and December 31 of the current year. All providers renew annually to keep their status.
How long does approval take?
The instructions say processing generally takes up to 90 days. Incomplete applications or missing documentation may require more correspondence and extend that time.
Will the provider appear on an IRS list?
Unless the provider opts out on line 3, the instructions say its name, URL and email address or telephone number appear on the list of IRS-approved CE providers at IRS.gov/taxpros/ce.
How are credit hours measured?
The agreement says programs are measured in contact hours, with 50 minutes constituting one contact hour, and credit granted only for a full contact hour.