What happens when your Enrolled Agent license lapses and how to get it back

An Enrolled Agent is a tax professional licensed by the Internal Revenue Service to represent clients in tax matters. If your license has lapsed — because you did not renew it on time, did not meet continuing education requirements, or let your registration lapse — you cannot legally practice as an EA until you reinstate it. The IRS does not automatically restore your license; you must file a reinstatement request with the IRS Office of Enrollment and Ethics, pay the required fee, and meet current requirements.

The path back depends on how long your license has been inactive and whether you can document that you have met or can quickly meet the current continuing education standards. Most reinstatements take 30 to 60 days from the date the IRS receives your complete request.

Key Takeaways

  • You must file Form 8554 (process for Enrollment to Practice Before the IRS) or a written reinstatement request with the IRS Office of Enrollment and Ethics; straightforward renewing your PTIN is not enough to restore your EA status.
  • The IRS requires you to have completed 72 hours of continuing professional education (CPE) in the three years before reinstatement, with at least 16 hours in ethics.
  • If your license has been inactive for more than three years, you may need to retake the Special Enrollment Examination (SEE) instead of filing for reinstatement.
  • You must pay the current enrollment fee, which varies but is typically between $100 and $200, and submit proof of your CPE hours from an IRS-approved provider.
  • The IRS will send you a decision letter; if approved, you will receive a new enrollment card and can resume practice when ready.

Gather your continuing education records before you file

The IRS will not reinstate your license unless you can show that you have completed 72 hours of continuing professional education (CPE) in the three years when ready before your reinstatement request. Of those 72 hours, at least 16 must be in ethics. The remaining 56 hours can be in any tax-related subject: federal income tax, business tax, payroll, estate planning, or other areas the IRS recognizes.

You will need certificates or transcripts from each CPE provider showing the course title, the number of hours, the date completed, and the provider's IRS approval number. The IRS accepts CPE from colleges, universities, accounting firms, professional associations like the National Association of Enrolled Agents (NAEA), and online providers. If you have not completed 72 hours yet, you can take additional courses before you submit your reinstatement request — the clock starts from the date you file, not the date you began studying.

Keep these documents in a folder. You will attach them to your reinstatement request or be ready to send them if the IRS asks for them after you file.

File your reinstatement request with the IRS Office of Enrollment and Ethics

The IRS does not have a single online portal for reinstatement requests. Instead, you will file either Form 8554 (process for Enrollment to Practice Before the IRS) or a written letter requesting reinstatement. Many EAs use the letter approach because it is faster and allows you to explain your situation directly.

Your request should include your full name, Social Security number or Employer Identification Number, your former enrollment number (if you remember it), the date your license lapsed, and a statement that you are requesting reinstatement. Attach copies of your CPE certificates and the enrollment fee. Mail everything to the IRS Office of Enrollment and Ethics at the address listed on the IRS website for your region — there are separate addresses for different parts of the country.

Do not mail your request to a local IRS office or tax center. The Office of Enrollment and Ethics handles all EA matters, and sending your request elsewhere will delay it. Include a cover letter that lists what you are enclosing so the IRS can confirm they have everything before they begin processing.

Pay the enrollment fee and understand the timeline

The current enrollment fee for EA reinstatement is set by the IRS and changes periodically. As of recent years, the fee has been in the range of $100 to $200, but you should check the IRS website or call the Office of Enrollment and Ethics to confirm the exact amount before you mail your request. Include a check or money order with your process; the IRS does not accept credit cards or online payment for reinstatement requests.

After the IRS receives your complete request, processing typically takes 30 to 60 days. During this time, the IRS will review your CPE records, verify that you meet the requirements, and check your background. You will not hear anything until they make a decision. If they need additional information — such as clarification on a CPE course or proof of identity — they will send you a letter asking for it. Respond promptly, as delays in providing requested information can extend the timeline.

What to do if your license has been inactive for more than three years

If your EA license lapsed more than three years ago, the IRS may not allow you to reinstate based on CPE alone. Instead, you may be required to retake the Special Enrollment Examination (SEE), the same test required of new EA candidates. This is not automatic — contact the IRS Office of Enrollment and Ethics before you file to ask whether reinstatement or retesting applies to your situation.

If you must retake the SEE, you will need to register with Prometric, the testing vendor, pay the exam fee (currently around $100), and schedule a test date. The exam covers federal income tax, business tax, ethics, and representation. You can study using review materials from the NAEA, tax education providers, or self-study guides. After you pass the exam, you will then file for enrollment as a new EA, which includes paying the enrollment fee.

After the IRS approves your reinstatement

Once the IRS approves your reinstatement request, you will receive a decision letter in the mail. The letter will confirm your new enrollment status and may include a new enrollment card. You can begin practicing as an Enrolled Agent when ready upon approval — you do not need to wait for the card to arrive, though you should keep the approval letter as proof of your status.

You will also need to renew your PTIN (Preparer Tax Identification Number) if it has expired. Your PTIN is separate from your EA enrollment and must be active for you to e-file tax returns. You can renew your PTIN through the IRS website; the process takes a few minutes and costs around $25 to $30.

After reinstatement, you are subject to the same continuing education requirements as all active EAs: 72 hours of CPE every three years, with 16 hours in ethics. Mark your calendar for your next renewal date so you do not let your license lapse again.

Frequently Asked Questions

Can I practice as an Enrolled Agent while my reinstatement request is being reviewed?

No. You cannot legally represent clients before the IRS or sign tax returns as an EA until your reinstatement is approved. If you need to practice during the review period, you must work under the supervision of an active EA or hold another credential like a CPA or attorney license.

What if I do not have all my CPE certificates from the past three years?

Contact the CPE providers directly and ask them to send you transcripts or certificates. Most providers keep records for at least five years. If a provider is no longer in business, explain this in a letter to the IRS and provide whatever documentation you have. The IRS may ask for additional proof or may allow you to complete additional CPE to make up the gap.

Do I have to retake the EA exam if my license lapsed?

Not if your license lapsed fewer than three years ago and you can show 72 hours of CPE. If it has been more than three years, contact the IRS Office of Enrollment and Ethics before you file to find out whether you must retake the exam or can reinstate based on CPE.

How much does EA reinstatement cost in total?

The enrollment fee is typically $100 to $200, depending on the current IRS rate. You may also spend money on CPE courses if you need to complete additional hours to meet the 72-hour requirement. Check the IRS website for the exact enrollment fee before you submit your request.

What happens if the IRS denies my reinstatement request?

The IRS will send you a letter explaining why. Common reasons include incomplete CPE records, failure to meet the ethics requirement, or disciplinary history. You can request reconsideration by submitting additional documentation, or you can retake the SEE and explore for enrollment as a new EA.