Part 1: Enrollment Status
Boxes for active ERPA status or Inactive Retirement status, a question about suspension or disbarment, and a table of CPE and ethics hours for years 1, 2 and 3 with a total.
8554
Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
Form 8554-EP is the Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). The form says it is used to renew an ERPA's status, and that enrollment is renewed every three years.
The applicant is the enrolled retirement plan agent, not a taxpayer filing a return. The form asks for the enrollment status wanted, continuing professional education (CPE) and ethics hours for each year of the cycle, identifying details, CAF numbers and EINs, questions about sanctions and convictions, other credentials, and a signature with a PTIN. It lists a renewal fee of $140 and says the fee is non-refundable.
The form says it can be filed and paid electronically at www.pay.gov, or mailed with a check or money order. You can fill out the PDF free in your browser on this page and download it without an account.
Boxes for active ERPA status or Inactive Retirement status, a question about suspension or disbarment, and a table of CPE and ethics hours for years 1, 2 and 3 with a total.
Last four digits of the SSN or a box if there is none, enrollment number, full legal name, current address with a new address box, email address and contact number.
Whether you have Centralized Authorization File (CAF) numbers or Employer Identification Numbers, with rows 6a to 6c for each EIN, business name and business address.
Yes or no questions about sanctions by a licensing authority, denied applications to practice, convictions for a tax crime or felony, and injunctions from preparing returns or representing others.
Whether you are a CPA, an attorney or an enrolled agent, with the states where you are licensed to practice.
PTIN or a box if there is none, then signature and date under penalties of perjury.
Check active ERPA status or Inactive Retirement status and answer the suspension or disbarment question. For active status, enter the CPE and ethics hours earned in each year of the current cycle.
Enter the last four digits of your SSN, your enrollment number, full legal name and current address. Check the box if the address is new, and add an email address and contact number.
List every CAF number assigned to you and every EIN with its business name and address. The form says to attach additional pages if needed.
Answer each question for the period since you became an ERPA or last renewed. The form says to describe any yes answer on a separate page, including the date the matter occurred.
Answer the CPA, attorney and enrolled agent questions, enter your PTIN, then sign and date. The form says failure to answer any question or sign the form could delay processing.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The form lists a renewal fee of $140, non-refundable. A mailed application encloses a check or money order for $140 payable to the United States Treasury. The form says it can also be filed and paid at www.pay.gov.
The form gives the same address for overnight and regular mail: Internal Revenue Service, Enrolled Agent Policy and Management, 127 International Dr Room - EA125, Franklin, TN 37067.
The form says renewal applications are submitted between April 1 and June 30 of the year the next enrollment cycle begins, based on the last digit of the TIN.
The form says the processing cycle begins in July and generally takes about 90 days. Status is not effective until the renewal is approved and the new enrollment card is received. For status checks after September 30 it lists 1-855-472-5540.
The form says to keep proof of continuing professional education for four years from the renewal date and not to attach the records to the form.
The form says the IRS checks the applicant's tax compliance history, and that of any business the applicant owns or has an interest in.
The form is filed by an individual who is enrolled as an ERPA and wants to renew. It goes to the IRS Enrolled Agent Policy and Management office.
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The form lists a renewal fee of $140 and says it is non-refundable and applies regardless of enrollment status.
The form lists 72 hours of ERPA CPE over the three-year enrollment cycle, including at least 2 hours of ethics CPE each year. A first renewal uses 2 hours for each month enrolled, including 2 hours of ethics each year.
The form says it can be filed and paid electronically at www.pay.gov.
The form says between April 1 and June 30 of the year the next enrollment cycle begins, which it ties to the last digit of the Tax Identification Number.
The form says the processing cycle begins in July of every year and generally takes about 90 days.
No. The form says not to attach records, to keep proof of CPE for four years from the renewal date, and that the IRS will request it if needed.