Federal Tax Day - Current,I.2IRS Reinstates Renewal Period for Enrolled Agents Whose TIN Ends in 4, 5, or 6 (Ann. 2011-29), (Apr. 20, 2011)
The IRS has reinstated the renewal period for enrolled agents whose Social Security numbers or tax identification numbers end in 4, 5 or 6, beginning June 1, 2011. Section 10.6(d) of Circular 230 requires that, to maintain active enrollment to practice before the IRS, enrolled agents must renew enrollment every third year after initial enrollment is granted. The renewal period for enrolled agents whose social security number or tax identification number ends in 4, 5, or 6 was scheduled to begin on November 1, 2010, and end on January 31, 2011. In Announcement 2010-81, I.R.B 2010-45, 638, TAXDAY, 2010/10/15, I.4, the IRS delayed the renewal period for affected enrolled agents.
The new renewal period will conclude after 90 days, on August 30, 2011. Enrolled agents whose Social Security numbers or tax identification numbers end in 4, 5 or 6 must submit their applications for renewal of enrollment, along with the $30 renewal fee, to the IRS during this period. The IRS expects to process these applications and issue enrollment cards before November 28, 2011, 90 days after the end of the enrollment period.
The enrollment status of enrolled agents who come within the provisions of Announcement 2010-81 is not affected due to the delay. Renewal of enrollment will be retroactive to April 1, 2011, for enrolled agents who come within the provisions of Announcement 2010-81 and who properly renew their enrollment before August 31, 2011. These enrolled agents must still complete all continuing professional education hours as provided in section 10.6(e) of Circular 230.
Enrolled agents not affected by Announcement 2010-81 should refer to sections 10.6(d)(2) and (3) in Circular 230 to determine their renewal of enrollment periods. Enrolled agents whose Social Security numbers do not end in 4, 5 or 6, whose renewal of enrollment period was prior to January 31, 2011, and who are delinquent in renewing their enrollment must pay the $125 renewal fee.
Announcement 2011-29, 2011FED ΒΆ46,336
The IRS has reinstated the renewal period for enrolled agents whose Social Security numbers or tax identification numbers end in 4, 5 or 6, beginning June 1, 2011. Section 10.6(d) of Circular 230 requires that, to maintain active enrollment to practice before the IRS, enrolled agents must renew enrollment every third year after initial enrollment is granted. The renewal period for enrolled agents whose social security number or tax identification number ends in 4, 5, or 6 was scheduled to begin on November 1, 2010, and end on January 31, 2011. In Announcement 2010-81, I.R.B 2010-45, 638, TAXDAY, 2010/10/15, I.4, the IRS delayed the renewal period for affected enrolled agents.
The new renewal period will conclude after 90 days, on August 30, 2011. Enrolled agents whose Social Security numbers or tax identification numbers end in 4, 5 or 6 must submit their applications for renewal of enrollment, along with the $30 renewal fee, to the IRS during this period. The IRS expects to process these applications and issue enrollment cards before November 28, 2011, 90 days after the end of the enrollment period.
The enrollment status of enrolled agents who come within the provisions of Announcement 2010-81 is not affected due to the delay. Renewal of enrollment will be retroactive to April 1, 2011, for enrolled agents who come within the provisions of Announcement 2010-81 and who properly renew their enrollment before August 31, 2011. These enrolled agents must still complete all continuing professional education hours as provided in section 10.6(e) of Circular 230.
Enrolled agents not affected by Announcement 2010-81 should refer to sections 10.6(d)(2) and (3) in Circular 230 to determine their renewal of enrollment periods. Enrolled agents whose Social Security numbers do not end in 4, 5 or 6, whose renewal of enrollment period was prior to January 31, 2011, and who are delinquent in renewing their enrollment must pay the $125 renewal fee.
Announcement 2011-29, 2011FED ΒΆ46,336