24.2 Application Process (Form 23)
Key Takeaways
Form 23 is the Application for Enrollment to Practice Before the IRS; fee is $140 (non-refundable).
Submit online via Pay.gov (preferred) or by mail; processing generally takes about 60 days (90-120 days for former IRS employees).
Must apply within 1 year of passing the final SEE part.
Active PTIN required before submitting (annual renewal $18.75 for 2026).
The Form 23 enrollment fee is $140.
The IRS Office of Enrollment conducts the tax compliance review and criminal background check during processing.
Form 23: Application for Enrollment
Why This Matters for the Exam
After passing the SEE, you are not yet an Enrolled Agent — you must apply. The exam tests your knowledge of Form 23 requirements, the application deadline, and the fee.
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. The form and processing are managed by the IRS Office of Enrollment (not the Office of Professional Responsibility, which handles discipline).
Application Requirements (2026 Cycle)
| Requirement | Detail |
|---|---|
| Form | Form 23 |
| Fee | $140 (non-refundable) |
| Submission | Online via Pay.gov (preferred) or by mail |
| Processing time | About 60 days (90-120 days for former IRS employees) |
| Prerequisites | Active PTIN, passed SEE (or qualifying 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 for enrollment purposes.
- You may need to retake the SEE ($317 per part).
- 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 (2026) | $18.75 ($11 IRS portion + $7.75 contractor portion) |
| Renewal | Annual; renew October-December through the IRS PTIN portal for the following year |
| Required for | Form 23 application AND ongoing EA status |
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 the 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, electronic fee payment |
| IRS address printed on the form — slower processing | |
| Fee payment | Credit/debit card or ACH (Pay.gov); check or money order (mail) |
After Submission
- The IRS Office of Enrollment receives Form 23 and initiates the suitability review.
- Tax compliance verified (all returns filed; debts resolved or in a current Installment Agreement).
- Criminal background check conducted.
- Suitability determination made by the Office of Enrollment.
- Enrollment card issued if approved (generally about 60 days).
Real-World Scenario
Scenario: You pass Part 3 of the SEE at a PSI testing center on December 15, 2026. When must you submit Form 23?
- Deadline: December 14, 2027 (within 1 year of passing the final part).
- Best Practice: Submit through Pay.gov as soon as possible — do not wait until the deadline.
- Prerequisite: Ensure your PTIN is active (renew between October and December for the following calendar year).
- Fee: $140, non-refundable.
On the Exam
Question types to practice on Form 23:
- 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?"
- Submission Questions: "How can Form 23 be submitted?"
The key is to remember: Form 23, $140 fee, 1-year deadline, active PTIN required, submit via Pay.gov or mail.
What is the Form 23 application fee for the 2026 cycle?
$50
$67
$140
$200
How long after passing the final SEE part must you submit Form 23?
6 months
1 year
2 years
3 years
How can Form 23 be submitted?
Only by mail
Only by fax
Online via Pay.gov or by mail
Only in person at an IRS office
What must you have before submitting Form 23?
College degree
Active PTIN
CPA license
5 years experience
Sections you finish are checked off in the contents.