Key Takeaways
- Form 23 is the Application for Enrollment to Practice Before the IRS.
- Application fee is $140 (non-refundable).
- Must apply within 1 year of passing the final SEE part.
- Can submit online via Pay.gov or by mail.
- Processing takes 60-90 days.
- Requires active PTIN before applying.
Form 23: Application for Enrollment
Why This Matters for the Exam
After passing the SEE, you're not yet an Enrolled Agent—you must apply. The exam tests your knowledge of Form 23 requirements, the application deadline, and the fee.
Expect at least 2-3 questions on the application process.
What Is Form 23?
Form 23 (Application for Enrollment to Practice Before the Internal Revenue Service) is the official application to become an Enrolled Agent after passing the SEE or qualifying through IRS experience.
Application Requirements
| Requirement | Detail |
|---|---|
| Form | Form 23 |
| Fee | $140 (non-refundable) |
| Submission | Online via Pay.gov or by mail |
| Processing time | 60-90 days |
| Prerequisites | Active PTIN, passed SEE (or IRS experience) |
The 1-Year Deadline
You must submit Form 23 within 1 year of passing the final part of the SEE.
What happens if you miss the deadline?
- Your SEE results may become invalid.
- You may need to retake the SEE.
- There is no automatic extension.
PTIN Requirement
Before applying, you must have an active Preparer Tax Identification Number (PTIN).
| PTIN Detail | Information |
|---|---|
| What is it | IRS-issued ID for tax return preparers |
| Fee | $19.75 (2024) |
| Renewal | Annual (must be active at application) |
| Required for | Form 23 application |
Information Required on Form 23
| Section | Information Needed |
|---|---|
| Personal information | Legal name, address, SSN, date of birth |
| PTIN | Your active PTIN number |
| Tax compliance | Have you filed all required returns? |
| Tax debts | Do you owe any taxes? |
| Criminal history | Have you been convicted of a crime? |
| Employment history | Prior employers (especially IRS experience) |
| Disciplinary history | Any prior OPR or professional sanctions |
The Compliance Questions
Form 23 asks critical compliance questions:
| Question | Implications |
|---|---|
| Have you filed all returns? | "No" can delay or prevent enrollment |
| Do you owe any taxes? | Outstanding debt can delay enrollment |
| Have you been convicted? | Certain convictions can prevent enrollment |
| Prior disciplinary action? | May affect suitability determination |
Key Point: Answer truthfully. False statements can result in denial and potential criminal charges.
Submission Methods
| Method | Details |
|---|---|
| Online (Preferred) | Pay.gov — faster processing |
| IRS address on form — slower processing | |
| Fee payment | Credit card (online) or check (mail) |
After Submission
- IRS receives Form 23 and initiates background check.
- Tax compliance verified (all returns filed, debts resolved or in payment plan).
- Criminal background check conducted.
- Suitability determination made by IRS.
- Enrollment card issued if approved (60-90 days).
Real-World Scenario
Scenario: You pass Part 3 of the SEE on November 15, 2025. When must you submit Form 23?
- Deadline: November 14, 2026 (within 1 year).
- Best Practice: Submit as soon as possible—don't wait until the deadline.
- Prerequisite: Ensure your PTIN is active before submitting.
On the Exam
Expect 2-3 questions on Form 23, typically:
- Fee Questions: "What is the Form 23 application fee?"
- Deadline Questions: "How long after passing the SEE must you apply?"
- Requirement Questions: "What must you have before submitting Form 23?"
The key is to remember: Form 23, $140 fee, 1 year deadline, active PTIN required.
What is the Form 23 application fee?
How long after passing the final SEE part must you apply?
What must you have before submitting Form 23?