Form 8554-EP Application for Renewal of Enrollment To Practice Before

7

TLS, have you
transmitted all R
text files for this
cycle update?

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8554-EP, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

Date

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8554-EP

(Rev. April 2009)
Department of the Treasury
Internal Revenue Service

Action

Date

Signature

O.K. to print
Revised proofs
requested

Application for Renewal of Enrollment to Practice
Before the Internal Revenue Service as an Enrolled
Retirement Plan Agent (ERPA)

OMB No. 9999-9999

See instructions on page 2.

Important things you need to do before you file this form:
● Visit www.pay.gov to file and pay electronically or enclose a check or money order for $125 made payable to the Internal
Revenue Service. This fee is non-refundable and applies to all enrollment status requests.
● You must complete 72 hours of Continuing Professional Education (CPE) over the three-year enrollment cycle to remain active.
This must include at least 2 hours of Ethics CPE each year.
Exception: If this is your first renewal, you only have to take 2 hours of CPE for each month you were enrolled.
● If you have re-taken and passed the Special Enrollment Examination (SEE) since your last renewal, you are only required to
take 16 hours of CPE during the last year of your renewal cycle.
Check here if you have re-taken and passed the SEE.
Part 1. Tell us about your enrollment status (Check only one)
I want approval for Active Enrolled Retirement Plan Agent (ERPA) status.
I am currently suspended or disbarred.
Note: If you checked either box above, enter the number of CPE and Ethics hours you earned each year.
Year 1
Year 2
Year 3
Total
Non-Ethics CPE
Ethics CPE
I want approval to remain or be placed into Inactive Retirement status.
Part 2. Tell us about yourself
1

Your Enrollment Number

2

Full legal name

3

EP

—

Last

First

Number

Street

Intial

Current address
Suite or room number

Check if this is
a new address
City

4
5

State

ZIP code

Country

Do you have a Centralized Address File (CAF) number
No
Yes Enter CAF ©
Do you have an EIN
No
Yes
If Yes, enter the Employer Identification Numbers (EINs) below.
EIN

Name

5a
5b
Since you became an Enrolled Retirement Plan Agent, or since your last renewal:
6
7
8
9

Have you ever appeared before or been sanctioned by a licensing board, regulatory body, federal
or state agency for alleged misconduct

No

Yes

Has any application you filed with a court, government department, commission, or agency for
admission to practice ever been denied or rejected
No
Yes
Have you been convicted, or fined $500 or more, for violating any law, excluding traffic tickets
No
Yes
Note: If you answered “Yes” to question 6, 7, or 8, describe the nature of the offense, tell us when it occurred, and provide details on a separate page.
Are you a
CPA
Attorney or
both.
If you checked any box, enter the States where you are licensed to practice. If no boxes are checked, proceed to
Part 3.

9a
Part 3: Sign here

9b

9c

9d

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and
complete.

✗

Sign your
name here
Email address

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

/

Date
Best daytime phone
Cat. No. 51484G

(

)

/

–
Form

8554-EP

(Rev. 4-2009)

7
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8554-EP, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄ 2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8554-EP (Rev. 4-2009)

Page

2

What is New

What we will do when we receive your form

Filing and paying electronically

As part of the application process, we will check your filing
history to verify that you have timely filed and paid all federal
taxes. If you own or have any interest in a business, we will
also check the history of your business tax return filings.
An intentionally false statement or omission identified with
your application is a violation of 18 U.S.C. 1001 and may
also be grounds for denial of your application.

For faster processing and convenience, you may submit your
application and pay your fee elctronically. Please visit www.pay.gov
for additional information on how to file and pay electronically.

Instructions
This form is used to renew your Enrolled Retirement Plan
Agent (ERPA) status. You must renew your enrollment status
every 3 years. For additional information on renewals, see
Circular 230 or visit the Office of Professional Responsibility
website at www.irs.gov.
If you do not renew your enrollment, Circular 230 prohibits
you from acting as an Enrolled Retirement Plan Agent.

Renewal Cycles
Renewal cycles are determined by the last digit of your
Social Security Number.
If your SSN ends in:
● 0, 1, 2, or 3 – Your renewal cycle is between April 1, 2009
and June 30, 2009
● 4, 5, or 6 – Your renewal cycle is between April 1, 2010
and June 30, 2010
● 7, 8, or 9 – Your renewal cycle is between April 1, 2011
and June 30, 2011.
We will generally send you a reminder notice when you are
due for renewal. If you do not receive a reminder notice, you
must still file Form 8554-EP to renew your status.

Filling out the form
You must answer all questions in Part 1 and 2 and sign your
name in Part 3, so that we can process your application.
Failure to answer any questions or sign the form could result
in processing delays.
Note. If you have been disciplined by the Office of
Professional Responsibility, Inactive Retirement status is not
available to you.
If your ERPA status was terminated, you are not eligible for
renewal. You must take and pass the Special Enrollment
Examination and apply for Enrollment using Form 23-EP.
If you are applying for ERPA status, you will not be eligible
to practice before the Internal Revenue Service once we
process yor request. However, you may apply for inactive
ERPA status at any time by filing Form 8554-EP and
providing evidence that you completed the required CPE for
the enrollment cycle.

Continuing Professional Education
You must keep proof of your training for 3 years from the
date of your enrolled retirement plan agent renewal. Do not
attach training records to this form. Should we need this
information, we will request it from you.

Enclose the fee
Enclose a check or money order for $125 made payable to
the Internal Revenue Service. You may also submit your
application and pay your fee electronically. Please visit
www.pay.gov.
Effective October 1, 2007, all personal check remittances
will be debited from your account electronically, within 24
hours of receipt. Please visit www.irs.gov for more detailed
information.

Where to send this form
You can use overnight mail or regular mail to send us this
form.
If you want to use overnight mail, send it to:
Internal Revenue Service
Attn: Box 4191
5860 Uplander Way
Culver City, CA 90230
If you want to use regular mail, send it to:
U.S. Treasury/Enrollment
P.O. Box 894191
Los Angeles, CA 90189-4191

How long will it take to process this request?
It will generally take about 60 days for us to process your
request. Your status is not effective until we approve your
request.

Who do I call if I have questions?
To check on the status of your request, call 1-313-234-1280.
Please allow 60 days for processing before calling to check
on the status of your application.
Privacy Act and Paperwork Reduction Act Notice. Section
330 of title 31, United States Code, authorizes the IRS to
collect this information. The primary use of the information is
to administer the enrolled retirement plan agent program.
Information may be disclosed to: public authorities for use in
law enforcement and in connection with employment,
contracting, licensing, and other benefits; courts and other
adjudicative bodies and the Department of Justice for
litigation purposes; contractors to perform the contract; third
parties during the course of an investigation; the general
public to identify individuals currently or formerly eligible to
represent taxpayers, including their location; and professional
organizations or associations to assist them in meeting their
responsibilities in connection with the administration and
maintenance of standards of conduct and discipline.
Applying for renewal of enrollment is voluntary, however,
providing the information requested on this form is a
requirement to obtain the benefit of renewal of enrollment.
Failure to provide the requested information could delay or
prevent processing of your application. Providing false
information could subject you to penalties.
Notwithstanding any other provision of law, no person is
required to respond to, nor shall any person be subject to a
penalty for failure to comply with, a collection of information
subject to the requirements of the Paperwork Reduction Act,
unless that collection of information displays a currently valid
OMB Control Number. Public reporting burden for this
collection of information is estimated to average 1 hour, 12
minutes per response, including the time for reviewing the
instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing
the collection of information. Send comments regarding this
burden estimate or any other aspect of this collection of
information, including suggestions for reducing this burden,
to: IRS/Office of Professional Responsibility; SE:OPR; 1111
Constitution Avenue, NW; Washington, DC 20224.