Enlarge image | Form 8554-EP Application for Renewal of Enrollment to (November 2022) Practice Before the Internal Revenue Service as OMB No. 1545-0946 Department of the Treasury an Enrolled Retirement Plan Agent (ERPA) Internal Revenue Service Important things you need to know and do before you file this form: For IRS use: • The Renewal Fee is $140. • You must complete 72 hours of Continuing Professional Education (ERPA–CPE) over the three-year enrollment cycle to remain active. This must include at least 2 hours of Ethics CPE each year. Enrollment Number: • Exception: If this is your first renewal, you have to complete 2 hours of CPE for each month you were enrolled, including 2 hours of Ethics each year. Date Enrolled: You can file this form and pay electronically at www.pay.gov. This fee is non-refundable and applies regardless of your enrollment status. Part 1. Enrollment Status I want approval for Active Enrolled Retirement Plan Agent status. Are you currently under suspension or disbarment? . . . . . Yes No I want approval to remain or be placed into Inactive Retirement status. Note:Inactive Retirement status is not available to individuals who are under suspension or disbarment. If you want approval for Active Enrolled Retirement Plan Agent status, enter the number of CPE and Ethics hours you earned in each year of the current enrollment cycle. Year 1 Year 2 Year 3 Total CPE Ethics Part 2. Identifying Information 1 Last four digits of your Social Security Number If you do not have an SSN, please check this box. 2 Your Enrollment Number 3 Your Full Legal Name Last First MI 4 Your Current Address Check if this is a new address Number Street Suite or Apt. Number City State Zip Code Country Your email Address: Your Contact Number: For Privacy Act and Paperwork Reduction Act Notice, see page 3. Catalog Number 51484G Form 8554-EP (Rev. 11-2022) |
Enlarge image | Form 8554-EP (Rev. 11-2022) Page 2 5 Do you have a Centralized Authorization File (CAF) number? Yes No If Yes, enter all CAF numbers assigned to you (attach additional pages, if necessary): 6 Do you have an Employer Identification Number (EIN)? Yes No If Yes, enter all EINs, business names, and addresses below (attach additional pages, if necessary): EIN Business Name Business Address 6a 6b 6c Since you have become an ERPA Agent or your last renewal of enrollment (whichever is later): 7 Have you been sanctioned by a federal or state licensing authority? Yes No 8 Has any application you filed with a court, government department, commission, or agency for admission to practice ever been denied? Yes No 9 Have you been convicted of a tax crime or any felony? Yes No 10 Have you been permanently enjoined from preparing tax returns, or representing other before the IRS? Yes No NOTE: If you answered yes to question 7, 8, 9 or 10, please describe on a separate page, the matter, including the date of when the matter occurred, and provide any additional information about the matter that you would like us to consider. 11 Are you a CPA? Yes No If Yes, enter the states where you are licensed to practice. 12 Are you an Attorney? Yes No If Yes, enter the States where you are licensed to practice. 13 Are you an Enrolled Agent (EA)? Yes No Part 3. Sign here 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. PTIN If you do not have a PTIN please check this box. Signature Date Form 8554-EP (Rev. 11-2022) |
Enlarge image | Form 8554-EP (Rev. 11-2022) Page 3 Note: What we will do when we receive your form. This form is used to renew your status as an Enrolled Retirement As part of the application process, we will check your tax Plan Agent (ERPA). You must renew your enrollment every compliance history to verify that you have timely filed and paid all three (3) years. For additional information on renewal, see federal taxes. If you own or have any interest in a business, we Circular 230 or visit the Retirement Plan Community webpage at will also check the tax compliance history of your business(es). www.irs.gov. How long will it take to process your application for When must I renew my enrollment? renewal? Your status as an ERPA Agent must be renewed every three The processing cycle begins July of every year, and it generally years as determined by the last digit of your Tax Identification takes about 90 days to process applications. Your status is not Number (TIN). Applications for renewal of enrollment must be effective until your application for renewal is approved, and you submitted between April 1 and June 30, of the year that your receive your new enrollment card. next enrollment cycle begins. If your TIN ends in: Who do I call if I have questions? • 0, 1, 2, or 3 – Your next enrollment cycle begins April 1, 2013. To check on the status of your application for renewal after September 30, call 1-855-472-5540. Please allow 90 days for • 4, 5, or 6 – Your next enrollment cycle begins April 1, 2014. processing before calling to check on the status of your • 7, 8, or 9 – Your next enrollment cycle begins April 1, 2015. application. It is your responsibility to apply for renewal of enrollment timely by filing Form 8554-EP. Privacy Act and Paperwork Reduction Act Notice. Section 330 of title 31 of the United States Code authorizes us to collect Filling out this form. this information. We ask for this information to administer the It is important to answer all questions on the form. Failure to program of enrollment to practice before the IRS. Applying for answer any questions or sign the form could result in processing renewal of enrollment is voluntary; however, if you apply you delays. must provide the information requested on this form. Failure to provide this information may delay or prevent processing your An intentionally false statement or omission identified with your application; providing false or fraudulent information may subject application is a violation of Circular 230 10.51(a)(4) and 18 you to penalties. Generally, this information is confidential U.S.C. 1001 and may be grounds for suspension or disbarment pursuant to the Privacy Act. However, certain disclosures are from practice. authorized under the Act, including disclosure to: the Department of Justice, and courts and other adjudicative bodies, with respect Continuing Professional Education: to civil or criminal proceedings; public authorities and You must keep proof of your continuing professional education professional organizations for their use in connection with for four years from the date of your renewal. employment, licensing, disciplinary, regulatory, and enforcement Do not attach records to this form. If we need this information, responsibilities; contractors as needed to perform the contract; we will request it from you. third parties as needed in an investigation; the general public to assist them in identifying enrolled individuals; state tax agencies Electronic Application and Payments for tax administration purposes; appropriate persons when the You can renew and pay electronically by visiting security of information may have been compromised for their use www.pay.gov. to prevent, mitigate or remedy harm. If you are mailing your application: You are not required to provide the information requested on a Enclose a check or money order in the amount of $140 made form that is subject to the requirements of the Paperwork payable to the United States Treasury. Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or its instructions Where to send this form: should be retained as long as their contents may become material in the administration of the law. The time needed to You can use overnight mail or regular mail to send us this form. complete and file this form will vary depending on individual If you want to use overnight mail, send it to: circumstances. The estimated average time is 30 minutes, including recordkeeping, learning about the law or the form, Internal Revenue Service preparing the form, and copying and sending the form to the IRS. Enrolled Agent Policy and Management 127 International Dr Room - EA125 If you have comments concerning the accuracy of this time Franklin, TN 37067 estimate or suggestions for making this form simpler, we would be happy to hear from you. You can write to Office of Enrolled If you want to use regular mail, send it to: Agent Policy & Management; 985 Michigan Ave; Detroit, MI Internal Revenue Service 48232. Do not send this form to this address; instead see the Enrolled Agent Policy and Management Where to send this form section of the instructions. 127 International Dr Room - EA125 Franklin, TN 37067 |