Form 8554 Ep PDF Details

Navigating the process of maintaining credentials as an Enrolled Retirement Plan Agent (ERPA) is vital for professionals seeking to practice before the Internal Revenue Service (IRS). The crux of this endeavor is the Form 8554-EP, a document designed for the renewal of enrollment, introduced by the Department of the Treasury’s Internal Revenue Service. Essential to understand is the form's nature; it demands a non-refundable renewal fee of $30, alongside a stringent requirement for Continuing Professional Education (CPE), including a mandatory ethics component. Notably, the form also accommodates those who have passed the ERPA Special Enrollment Examination since their last renewal, adjusting their CPE requirements. Moreover, the form delves into professional conduct by inquiring into any past sanctions, denials, convictions, or permanent injunctions related to tax practice, thereby underscoring the IRS’s commitment to integrity within its ranks. Completing the form accurately is not just a matter of bureaucratic compliance but a declaration of one's ongoing commitment to professional development and ethical practice in the realm of retirement plan administration. Therefore, understanding every facet of the Form 8554-EP is crucial for ERPAs striving to maintain their status and uphold the standards set forth by the IRS.

QuestionAnswer
Form NameForm 8554 Ep
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesf8554ep irs form 8554

Form Preview Example

Form 8554-EP

(Rev. March 2011)

Department of the Treasury Internal Revenue Service

Application for Renewal of Enrollment to

Practice Before the Internal Revenue Service as

an Enrolled Retirement Plan Agent (ERPA)

OMB No. 1545-0946

Important things you need to know before you file this form:

The Renewal Fee is $30.

Visit www.pay.gov to file and pay electronically or enclose a check or money order for the appropriate fee payable to the United States Treasury. This fee is non-refundable and applies regardless of your enrollment status.

You must complete 72 hours of Continuing Professional Education (ERPA–CPE) over the three-year enrollment cycle to remain active. This must include at least 2 hours of Ethics CPE each year.

Exception: If this is your first renewal, you have to complete 2 hours of CPE for each month you were enrolled, including 2 hours of Ethics each year.

If you have re-taken and passed the ERPA Special Enrollment Examination (ERPA-SEE) since your last renewal, you are only required to take 16 hours of CPE, including 2 hours of Ethics, during the last year of your current enrollment cycle.

For IRS use:

Enrollment Number:

Date Enrolled:

Check here if you passed the ERPA Special Enrollment Examination (ERPA-SEE) since your last renewal.

Part 1. Enrollment Status

 

 

I want approval for Active Enrolled Retirement Plan Agent status.

 

 

Are you currently under suspension or disbarment?

Yes

No

I want approval to remain or be placed into Inactive Retirement status.

 

 

Note: Inactive Retirement status is not available to individuals who are under suspension or disbarment.

If you want approval for Active Enrolled Retirement Plan Agent status, enter the number of CPE and Ethics hours you earned in each year of the current enrollment cycle.

 

 

Year 1

Year 2

Year 3

Total

 

 

CPE

 

 

 

 

 

 

Ethics

 

 

 

 

 

 

 

 

 

 

Part 2. Identifying Information

 

 

 

 

1Last four digits of your Tax Identification Number

(Social Security Number or Individual Tax Identification Number)

2Your Enrollment Number

If you do not have an SSN or ITIN, please check this box.

3Your Full Legal Name

 

 

 

 

 

 

Last

 

First

MI

4 Your Current Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check if this is a new address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number

 

Street

 

Suite or Apt. Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

State

 

Zip Code

 

Country

 

Your email Address:

Your Contact Number:

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

Cat. No. 51484G

Form 8554-EP (Rev. 3-2011)

Form 8554-EP (Rev. 3-2011)

Page 2

5 Do you have a Centralized Authorization File (CAF) number?

Yes

If Yes, enter all CAF numbers assigned to you (attach additional pages, if necessary):

No

6 Do you have an Employer Identification Number (EIN)?

Yes

No

If Yes, enter all EINs, business names, and addresses below (attach additional pages, if necessary):

6a

6b

6c

EIN

Business Name

Business Address

Since you have become an ERPA Agent or your last renewal of enrollment (whichever is later):

7Have you been sanctioned by a federal or state licensing authority?

8Has any application you filed with a court, government department, commission, or agency for admission to practice ever been denied?

9Have you been convicted of a tax crime or any felony?

10Have you been permanently enjoined from preparing tax returns, or representing other before the IRS?

Yes

Yes

Yes

Yes

No

No

No

No

NOTE: If you answered yes to question 7, 8, 9 or 10, please describe on a separate page, the matter, including the date of when the matter occurred, and provide any additional information about the matter that you would like us to consider.

10a Are you a CPA?

Yes

No If Yes, enter the states where you are licensed to practice.

10b Are you an Attorney?

Yes

No If Yes, enter the States where you are licensed to practice.

Part 3. Sign here

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.

PTIN

If you do not have a PTIN please check this box.

Signature

Date

Form 8554-EP (Rev. 3-2011)

Form 8554-EP (Rev. 3-2011)

Page 3

 

 

Note:

This form is used to renew your status as an Enrolled Retirement Plan Agent (ERPA). You must renew your enrollment every three (3) years. For additional information on renewal, see Circular 230 or visit the Office of Professional Responsibility webpage at www.irs.gov.

What we will do when we receive your form.

As part of the application process, we will check your tax compliance history to verify that you have timely filed and paid all federal taxes. If you own or have any interest in a business, we will also check the tax compliance history of your business(es).

When must I renew my enrollment?

Your status as an ERPA Agent must be renewed every three years as determined by the last digit of your Tax Identification Number (TIN). Applications for renewal of enrollment must be submitted between April 1 and June 30, of the year that your next enrollment cycle begins.

If your TIN ends in:

0, 1, 2, or 3 – Your next enrollment cycle begins April 1, 2013.

4, 5, or 6 – Your next enrollment cycle begins April 1, 2011.

7, 8, or 9 – Your next enrollment cycle begins April 1, 2012.

It is your responsibility to apply for renewal of enrollment timely by filing Form 8554-EP.

Filling out this form.

It is important to answer all questions on the form. Failure to answer any questions or sign the form could result in processing delays.

An intentionally false statement or omission identified with your application is a violation of Circular 230 10.51(a)(4) and 18 U.S.C. 1001 and may be grounds for suspension or disbarment from practice.

Continuing Professional Education:

You must keep proof of your continuing professional education for four years from the date of your renewal.

Do not attach records to this form. If we need this information, we will request it from you.

Electronic Application and Payments

You can renew and pay electronically by visiting

WWW.PAY.GOV.

If you are mailing your application:

Enclose a check or money order in the amount of $30 made payable to the United States Treasury.

Where to send this form:

You can use overnight mail or regular mail to send us this form.

If you want to use overnight mail, send it to:

Internal Revenue Service Attn: Box 301510

5860 Uplander Way Culver City, CA 90230

If you want to use regular mail, send it to:

U.S. Treasury/Enrollment

PO Box 301510

Los Angeles, CA 90030-1510

How long will it take to process your application for renewal?

The renewal application processing cycle begins July of every year, and it generally takes about 90 days to process applications. Your status is not effective until your application for renewal is approved, and you receive your new enrollment card.

Who do I call if I have questions?

To check on the status of your application for renewal after September 30, call 1-313-234-1280. Please allow 90 days for processing before calling to check on the status of your application.

Privacy Act and Paperwork Reduction Act Notice. Section 330 of title 31 of the United States Code authorizes us to collect this information. We ask for this information to administer the program of enrollment to practice before the IRS. Applying for renewal of enrollment is voluntary; however, if you apply you must provide the information requested on this form. Failure to provide this information may delay or prevent processing your application; providing false or fraudulent information may subject you to penalties. Generally, this information is confidential pursuant to the Privacy Act. However, certain disclosures are authorized under the Act, including disclosure to: the Department of Justice, and courts and other adjudicative bodies, with respect to civil or criminal proceedings; public authorities and professional organizations for their use in connection with employment, licensing, disciplinary, regulatory, and enforcement responsibilities; contractors as needed to perform the contract; third parties as needed in an investigation; the general public to assist them in identifying enrolled individuals; state tax agencies for tax administration purposes; appropriate persons when the security of information may have been compromised for their use to prevent, mitigate or remedy harm.

You are not required to provide the information requested on a form that is subject to the requirements of the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or its instructions should be retained as long as their contents may become material in the administration of the law. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 30 minutes, including recordkeeping, learning about the law or the form, preparing the form, and copying and sending the form to the IRS.

If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can write to IRS/Office of Professional Responsibility; SE:OPR; 1111 Constitution Avenue, NW; Washington, DC 20224. Do not send this form to this address; instead see the Where to send this form section of the instructions.

How to Edit Form 8554 Ep Online for Free

Form 8554 Ep can be completed without any problem. Just make use of FormsPal PDF editing tool to complete the job right away. FormsPal is devoted to providing you the perfect experience with our tool by consistently releasing new functions and improvements. With these improvements, using our tool becomes easier than ever! To begin your journey, consider these easy steps:

Step 1: Just hit the "Get Form Button" at the top of this page to start up our form editing tool. Here you'll find everything that is needed to work with your document.

Step 2: With our state-of-the-art PDF editor, you'll be able to do more than just fill in forms. Express yourself and make your documents seem professional with customized text added, or adjust the file's original content to perfection - all that supported by an ability to add your personal images and sign the PDF off.

This document will need some specific details; to guarantee accuracy and reliability, please be sure to take note of the guidelines listed below:

1. Fill out your Form 8554 Ep with a number of major blank fields. Gather all the required information and ensure nothing is left out!

Writing part 1 of Form 8554 Ep

2. Once your current task is complete, take the next step – fill out all of these fields - Your Enrollment Number, Your Full Legal Name, Your Current Address, Check if this is a new address, Last, First, Number, Street, Suite or Apt Number, City, State, Zip Code, Country, Your email Address, and Your Contact Number with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

How to prepare Form 8554 Ep portion 2

3. The third step is usually hassle-free - complete all of the empty fields in Form EP Rev, Page, Do you have a Centralized, Yes, If Yes enter all CAF numbers, Do you have an Employer, Yes, EIN, Business Name, Business Address, Since you have become an ERPA, Have you been sanctioned by a, Yes, Has any application you filed with, and Have you been convicted of a tax in order to complete this process.

Step number 3 of submitting Form 8554 Ep

4. This next section requires some additional information. Ensure you complete all the necessary fields - Have you been permanently enjoined, Yes, NOTE If you answered yes to, a Are you a CPA, Yes, If Yes enter the states where you, b Are you an Attorney, Yes, If Yes enter the States where you, Part Sign here, Under penalties of perjury I, PTIN, If you do not have a PTIN please, Signature, and Date - to proceed further in your process!

Form 8554 Ep completion process explained (part 4)

When it comes to Date and If Yes enter the states where you, be certain you don't make any mistakes here. The two of these are definitely the most important ones in this file.

Step 3: Look through the details you've typed into the blank fields and then click on the "Done" button. Obtain the Form 8554 Ep the instant you register here for a free trial. Instantly view the form inside your personal cabinet, together with any edits and adjustments all kept! Here at FormsPal.com, we do our utmost to make sure all of your information is stored private.