Question for renewing EA's

[Lion]

You can renew and pay electronically by visiting www.pay.gov to complete Form 8554.

[AZ-Tax]

My EA expires March 31st, 2013 so do I complete a renewal form?

My EA expires March 31st, 2013 so do I need to complete a renewal form before the end of 2012 and if so what is the form #? i did not receive any email on this.

Update: I think I found it. Form 8554 dated April 2012. Is this the latest date for the form? The forms says: Applications for renewal of enrollment must be submitted between November 1 and January 31 prior to April 1 of the year that your next enrollment cycle begins. So it looks like I need to complete and mail this in with my check ASAP. Can this renewal thing be done online?

[ruthc]

Circular 230

I thought I was going crazy, but the info you listed is exactly what I thought too. That makes me feel better. Well, I'm not a CPA, but it interested me concerning the difference in credits. Seeing that I just retired working (still doing taxes) and getting older, I'm glad to know my mind isn't gone yet! Thanks to everyone!

[FEDUKE404]

Agree

I was keeping my lip zipped, but the rules stated by NYEA are exactly consistent with my own understanding of the current rules, per Circular 230 et al.

FE

[New York Enrolled Agent]

I am an EA and was surprised that it was noted at the seminar that we need at least "17" NOT "16" CPE credits per year. The last 230 circular I saw listed 16 (for many yrs), but the several people at the seminar from the IRS said it was changed to 17 credits. Quite a few participants were surprised to hear that.

Were you provided any evidence of the 17 CE hour requirement? The assertion runs counter to what the IRS says on its site.

This is what the current version of C230 reads at §10.6(e)(2):
(2) For renewed enrollment as an enrolled agent or enrolled retirement plan agent —
(i) Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle.
(ii) Requirements for enrollment year. A minimum of 16 hours of continuing education credit, including two hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle.

[ruthc]

CPA's

Yes, the IRS never included the state credits for anyone. However, I was told at the seminar that because the state makes their own rules that the total CPEs (17) will be sent to the IRS for the CPE's for the CPAs that attended.

[Lion]

For EAs, the IRS has never that I know of accepted state tax law courses, only federal tax law and ethics. CPAs are licensed by their state, so the states can make their own rules which logically would include state tax law.

[ruthc]

# of CPE Credits Needed

First of all, yes, the ethics CPE credits needed every year ARE included in the TOTAL CPE credits needed.

I am an EA and was surprised that it was noted at the seminar that we need at least "17" NOT "16" CPE credits per year. The last 230 circular I saw listed 16 (for many yrs), but the several people at the seminar from the IRS said it was changed to 17 credits. Quite a few participants were surprised to hear that.

The seminar was for a total of 17 credits (15 IRS and 2 State of MA). I was surprised to hear that the IRS recognizes the total 17 credits for CPAs, but EAs only get to include 15 credits because the State of MA 2 credits are not allowed to be included. Does anyone know why this is ok? This doesn't seem fair to me. Of course, for the RTPs it doesn't matter because they only need 15. This was noted this year because the seminar provider has to notify the IRS of our credits. Needless to say, some of us were quite taken back. I know 1 credit doesn't make too much of a difference, it's just the fairness of it.

Thanks for any response.

[taxea]

when addressing the cpe on a yearly basis the also say that 2hrs of cpe for ethics must be included in the total yearly cpe hrs so either way you look at it they should be able to add it up

[Y2KEA]

Does the IRS still send out reminders for renewal?

Got mine by email from OPR.

[Brian EA]

EA Renewal

Does the IRS still send out reminders for renewal?

[Y2KEA]

I have always thought they did. They are still continuing education even though for a specific purpose.

Linda EA

I think so too. That is my interpretation. You be the judge.

Circ 230: http://www.irs.gov/pub/irs-pdf/pcir230.pdf See page 12
Sec 10.6(d)(7)(e)
(2) For renewed enrollment as an enrolled agent or enrolled retirement plan agent —
(i) Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit, including six hours of ethics or professional conduct, must be completed during each enrollment cycle.

Ref:
Treasury Department
Circular No. 230
(Rev. 8-2011)
Catalog Number 16586R

[oceanlovin'ea]

I have always thought they did. They are still continuing education even though for a specific purpose.

Linda EA

[appelman]

There seems to be a consensus.

Amazing, for this forum. But then the further question arises, do the ethics hours count in meeting the total CPE requirement of 72 hrs/3 years?

[Black Bart]

Separate

I filed mine a couple of days ago and also kept Ethics separate -- did NOT include them in CPE total.

The instructions say "...enter the number of CPE and Ethics hours you earned in each year of the current enrollment cycle" which seems to ask for separate amounts because by listing the two classifications, it distinguishes between them. It could have been more clearly put by stating the word "hours" after CPE to remove any doubt, but I think that's the gist of it (separate).