United States · Licensing examEnrolled agent CE requirements: 72 hours, 16 a year
An enrollment year runs from January 1 to December 31. A program has to be finished by midnight local time on December 31 to count for that year. Extra ethics hours can’t be used toward the federal tax or federal tax law update hours.
| Requirement | Hours |
|---|---|
| Each three-year enrollment cycle | 72, made up of 66 qualifying hours and 6 of ethics |
| Each year of the cycle | At least 16, including 2 of ethics |
| Teaching a course (instructor credit) | Up to 6 hours a year |
If you enrolled partway through a cycle
You need 2 hours of qualifying continuing education for each month you’re enrolled in that cycle, plus 2 hours of ethics for each enrollment year. Any part of a month counts as a whole month. Hours taken before the month you became an enrolled agent don’t count. The full 72 hours start with your next cycle.
What counts toward enrolled agent continuing education?
- A program from an IRS-approved provider on federal taxation or federal tax-related matters, such as accounting, tax return preparation software, taxation or ethics.
- Programs on identity theft and data security, if they meet the requirements and focus on protecting client data.
- Not the Annual Federal Tax Refresher course. It doesn’t earn credit toward the enrolled agent requirement.
- Generally not the same program twice in one cycle.
How CE credits are reported
- Check the provider on the IRS public listing at ceprovider.us. Approved providers have an IRS provider number, and your certificate should show a program number.
- Give the provider your name and PTIN exactly as they appear on your PTIN account.
- The provider reports your hours. You see them in your online PTIN account, and you don’t send certificates to the IRS.
Records to keep for four years
Keep these for four years after the renewal they count toward:
- The provider’s name and the program’s location.
- The program title, approval number and a description of its content.
- Course outlines or materials, the dates you attended and the hours claimed.
- Your certificate of completion or signed statement of attendance.
Sources: IRS · Treasury Department Circular 230 (Rev. 6-2014 and 1 more. Checked October 2026.
- IRS: Maintain your enrolled agent status ↗
- IRS: FAQs, enrolled agent continuing education requirements ↗
- Treasury Department Circular 230 (Rev. 6-2014, PDF) ↗
Rules and fees can change, so check the official site before your test.