Refer to this list for important reminders when renewing your EA credential. Where you can find your practice rights: Refer to the Cir 230 or the back of your EA card. General EA renewal reminders: Your IRS preparer taxpayer identification number (PTIN) must be renewed every year, regardless of when your EA renewal is due. Visit IRS.gov/ptin to renew your PTIN. Your EA credential must be renewed every 3 years and is based on the last digit of your SSN. Refer to Publication 5186 for more information. Sending in early EA renewal applications: If you submit your application before the start of the renewal period (November 1st) your application will not be processed. All EA payments are non-refundable. Continuing Education (CE) reminders: It is your responsibility to track and maintain the CE hours you complete and ensure they are properly reported to the IRS. Your CE hours must be taken by an IRS approved CE provider. CE records must be maintained for four years and include the following: The name of the CE Provider organization The location of the program The title of the program, approval number received for the program, and copy of the program content Written outlines, course syllabi, textbook, and/or electronic materials provided or required for the program The date(s) attended The credit hours claimed The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider The IRS can and will periodically perform audits to verify CE hours. An error in your accounted hours or failure to provide proof of CE hours may result in your EA credential being inactivated or terminated EA paper application reminders: If submitting a paper EA application: Do Not Staple, tape, glue or use sticky notes, etc.to any part of your application or check. All documents should be on standard size paper (8.5" x 11"). Paper check reminders: All checks must be signed, show a current date, and the dollar amount must match the written dollar amount on the check. Improperly completed checks will cause a delay the processing of your application.
