IRS Delaying Enrolled Agent Renewal for SSNs Ending in 4, 5 or 6
Update: June 2, 2011 - For those Enrolled Agents with Social Security numbers ending in 4, 5 or 6. The EA renewal form (Form 8554) is now available on irs.gov and in electronic format on pay.gov. Read More.
The Internal Revenue Service announced on 10/14/10 (Announcement 2010-81, 2101-45 IRB) that they are delaying the upcoming renewal period for Enrolled Agents whose SSN or tax ID numbers end in 4, 5, or 6. The reason for this delay is that the IRS has not yet determined the renewal fee in light of the requirement to also meet and pay the fee for PTIN registration.
The National Association of Enrolled Agents (NAEA) has recommended all EAs NOT submit their renewal until the IRS provides additional information, especially since the Office of Professional Responsibility (OPR) has no mechanism to refund excess registration fees. The IRS, in the announcement, has indicated that the delay will not impact the ability of affected EAs to continue to practice as normal.
The following is additional details included in the announcement:
To ensure that the revised user fee to renew enrollment as an enrolled agent is effective before the start of the next renewal period, the IRS is delaying the upcoming renewal period for enrolled agents whose social security numbers or tax identification numbers end in 4, 5, or 6 until further notice. When a date for the renewal period is determined, the IRS will publish a schedule for affected enrolled agents to renew their enrollment in the Internal Revenue Bulletin and on the IRS Office of Professional Responsibility (OPR) webpage at http://www.irs.gov/taxpros/agents/index.html. This schedule will be published at least 30 days prior to the beginning of the revised period for enrollment. Affected enrolled agents will have at least 60 calendar days but no more than 120 calendar days under the revised renewal of enrollment schedule to submit the required applications for renewal.
OPR will not accept or process applications for renewal of enrollment until the period for renewal of enrollment is announced in the Internal Revenue Bulletin and on the OPR webpage. This delay will not impact an affected enrolled agent's current status as an enrolled agent in good standing. Also, this delay will not affect the number of hours of continuing professional education required for renewal or the time period within which these hours must be completed.
Lee Reams Sr.
Lee T. Reams is the Chief Technical Officer of ClientWhys. He is also an Enrolled Agent having managed a 600-plus client tax practice. Educated as an engineer, with a Bachelor's Degree in Mechanical Engineering, Lee left his engineering career in 1975 to expand his part-time tax practice into a full-time career.