Key Takeaways
- EA enrollment renewed every 3 years (triennial cycle).
- Form 8554 is the renewal application with $140 fee.
- Renewal cycle based on last digit of SSN.
- Failure to renew by January 31 results in expiration on March 31.
- Must have active PTIN and completed CE requirements.
- Can renew online via Pay.gov.
Triennial Renewal (Form 8554)
Why This Matters for the Exam
EA enrollment is not permanent—it must be renewed every 3 years. The exam tests your knowledge of the renewal cycle, Form 8554, and what happens if you fail to renew.
Expect at least 2-3 questions on renewal requirements.
The Triennial Renewal Cycle
Enrolled Agents must renew their enrollment every 3 years using Form 8554.
| Renewal Element | Detail |
|---|---|
| Frequency | Every 3 years (triennial) |
| Form | Form 8554 |
| Fee | $140 (non-refundable) |
| Submission | Online via Pay.gov (preferred) or mail |
Renewal Cycles by SSN
The renewal cycle is determined by the last digit of your SSN:
| SSN Ends In | Cycle | Example Renewal Period |
|---|---|---|
| 0, 1, 2, 3 | Cycle 1 | 2024-2025-2026 |
| 4, 5, 6 | Cycle 2 | 2025-2026-2027 |
| 7, 8, 9 | Cycle 3 | 2026-2027-2028 |
Renewal Window
For each cycle, the renewal window is:
| Period | Dates |
|---|---|
| Application period | November 1 - January 31 |
| Deadline | January 31 |
| Expiration (if not renewed) | March 31 |
Example (Cycle 2, ending 4, 5, 6):
- Renewal period: November 1, 2025 - January 31, 2026.
- If not renewed by January 31, 2026: Enrollment expires March 31, 2026.
Requirements for Renewal
| Requirement | Detail |
|---|---|
| Active PTIN | Must be renewed annually ($19.75) |
| CE completed | 72 hours over the 3-year cycle |
| CE reported | Accurately reported on Form 8554 |
| Form 8554 | Submitted with $140 fee |
Consequences of Failing to Renew
| Failure | Consequence |
|---|---|
| Miss January 31 deadline | Enrollment expires March 31 |
| Expired enrollment | Cannot represent clients |
| Cannot use "EA" designation | Must stop advertising as EA |
| Reinstatement required | Must meet CE and reapply |
Late Renewal
If you fail to renew by the deadline:
- Enrollment expires on March 31.
- You must stop practicing as an EA.
- To reinstate, you must:
- Complete all required CE.
- Submit Form 8554 with fee.
- May need to pass SEE again (in severe cases).
Real-World Scenario
Scenario: Your SSN ends in "5" (Cycle 2). The current date is December 15, 2025.
- Your renewal period: November 1, 2025 - January 31, 2026.
- Action needed: Submit Form 8554 and $140 fee by January 31, 2026.
- CE required: 72 hours completed over the past 3 years, including 6 hours ethics.
- If you don't renew: Your enrollment expires March 31, 2026.
On the Exam
Expect 2-3 questions on renewal, typically:
- Fee Questions: "What is the EA renewal fee?"
- Frequency Questions: "How often must Enrolled Agents renew?"
- Deadline Questions: "What happens if an EA fails to renew by January 31?"
The key is to remember: Triennial (3 years), Form 8554, $140 fee, SSN determines cycle, expires March 31 if not renewed by January 31.
What is the EA renewal fee for Form 8554?
How often must Enrolled Agents renew?
What happens if an EA fails to renew by January 31?