Check my status

[Cynchbeast]

Does anyone know of a website to go to in order to check your CE status for ERPA? Someone I met mentioned checking to see that all her credits were properly reported.

[Lou S.]

If you are a member of ASPPA they will track your CE, at least for credits earned through them. They've somewhat limited self reporting in some areas. I'm not sure about ERPA.

[ETA Consulting LLC]

I check my CPE for ERPA under the IRS PTIN system. All of your credits over the years are reported there.

https://rpr.irs.gov/datamart/mainMenuUSIRS.do

Good Luck!

[RatherBeGolfing]

I check my CPE for ERPA under the IRS PTIN system. All of your credits over the years are reported there.

https://rpr.irs.gov/datamart/mainMenuUSIRS.do

Good Luck!

A great resource, but remember that not every provider will report to the IRS so you might be missing a bunch until you self report it.

[ETA Consulting LLC]

I was missing some certificates from years back and began to freak out; especially with testing for the ERPA not being available anymore. It's a license that I now guard with my life. I'm thinking about having a living will in place stating that should I become incapacitated, keep my ERPA active! :-)

Anyway, I went through the runaround and called in to the IRS; and the individual on the line pointed me to this PTIN link; and all my CE was listed :-) So, I don't know Cynchbeast's story, but I do know how alarming it could be. To your point, I would've been up Sh*t Creek without a paddle had they not been reported :-)

I'm actually about to freak out imagining what could've been as I write this.

Good Luck!

[Cynchbeast]

I have been ERPA since 2013. I checked the website, and for each year, I have credits listed for a 2-day McKay Hochman seminar I took (2013, 2014 & 2015 - 2016 hasn't hit yet). None of my other credits show; I have about 40 additional hours that don't appear - all from 2 hr webinars from ASC.

But I have already successfully renewed my ERPA, so I guess the IRS didn't question the credits I listed on the renewal application. What do I do about the missing credit? If I have certificates to prove I earned the credits, would that be sufficient were the IRS to question them?

[ETA Consulting LLC]

It should be, provided that they were from an approved CPE provider. All my providers report the credits directly to the IRS. There "may" be providers who are approved, but do not directly report.

I don't know the specifics of your situation, but would encourage you to do whatever to get a solid understanding of how the process works and use that understanding to keep your ERPA current at all costs. It's not like you can go out and buy another one :-)

Good Luck!

[RatherBeGolfing]

A lot of approved providers do not automatically report your earned credits to the IRS. For me, it looks like it is hit or miss whether they show up on the site or not. That is nothing to worry about though, there is no requirement that your credits are reported to the IRS by the sponsor.

The only thing required is that you report the credits you earned when you renew and that you save whatever proof of completion they gave you for four years. If you were renewed without question but some credits don't show up on the IRS website, just keep calm and carry on

[RatherBeGolfing]

I have been ERPA since 2013. I checked the website, and for each year, I have credits listed for a 2-day McKay Hochman seminar I took (2013, 2014 & 2015 - 2016 hasn't hit yet). None of my other credits show; I have about 40 additional hours that don't appear - all from 2 hr webinars from ASC.

But I have already successfully renewed my ERPA, so I guess the IRS didn't question the credits I listed on the renewal application. What do I do about the missing credit? If I have certificates to prove I earned the credits, would that be sufficient were the IRS to question them?

FYI, the record keeping requirements ETA mentioned above can be found in Circular 230 §10:6 (h).

(h) Recordkeeping requirements. (1) Each individual applying for renewal must retain for a period of four years following the date of renewal the information required with regard to qualifying continuing education credit hours. Such information includes — (i) The name of the sponsoring organization; (ii) The location of the program; (iii) The title of the program, qualified program number, and description of its content; (iv) Written outlines, course syllibi, textbook, and/or electronic materials provided or required for the course; (v) The dates attended; (vi) The credit hours claimed; (vii) The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and (viii) The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider. (2) To receive continuing education credit for service completed as an instructor, discussion leader, or speaker, the following information must be maintained for a period of four years following the date of renewal — (i) The name of the sponsoring organization; (ii) The location of the program; (iii) The title of the program and copy of its content; (iv) The dates of the program; and (v) The credit hours claimed.

[Gadgetfreak]

New question. I went to this site: https://www.irs.gov/tax-professionals/maintain-your-enrolled-retirement-plan-agent-status

It says 72 hours over a three year period and each year needs a minimum of 16 hours including 2 ethics. My SS# end in a 5 and I renewed my ERPA on 4/1/14 and it expires 9/30/17.

What is the three year period? On the one hand, it seems to say calendar year but the chart shows 2014-2017 which is 4 years. So is it 10/1/14-9/30/17? Something else?

I don't know why I am having such trouble with this but I want to make sure I don't miss anything. Thanks.

[RatherBeGolfing]

New question. I went to this site: https://www.irs.gov/tax-professionals/maintain-your-enrolled-retirement-plan-agent-status

It says 72 hours over a three year period and each year needs a minimum of 16 hours including 2 ethics. My SS# end in a 5 and I renewed my ERPA on 4/1/14 and it expires 9/30/17.

What is the three year period? On the one hand, it seems to say calendar year but the chart shows 2014-2017 which is 4 years. So is it 10/1/14-9/30/17? Something else?

I don't know why I am having such trouble with this but I want to make sure I don't miss anything. Thanks.

1/1/2014 - 12/31/2016. It would only be different if it is your first renewal.

[Gadgetfreak]

Well this definitely helps clarify. But, not to sound unappreciative, how do you know this?

[RatherBeGolfing]

LOL, no worries. I had the same questions last renewal cycle so I spent a lot of time getting clarification from the IRS.

[Gadgetfreak]

But nothing in writing? I can't find anything that supports either interpretation.

[RatherBeGolfing]

No but the FAQ and the Publication 5186 may help clear it up for you. Your renewal cycle is 2014-2017. 2014 is your first year. You start in January unless it is your first renewal and your initial enrollment was mid year in which case it is 2 credits per month active. Second year is 2015, third is 2016. Your renewal application period is April 1, 2017-June 30, 2017, and the IRS will issue your renewal before September 30, 2017.

[Gadgetfreak]

It makes sense but, no offense, I am not 100% convinced . I don't understand why their complicated chart says 2014-2017 though. That is why I was thinking 10/1/14-9/30/17. But tracking off calendar year CE credits would be much more difficult.

I am pulling my hair out here (without much left to go). If your interpretation is correct, I have 15 days left. Yikes!

[RatherBeGolfing]

None taken. If I were you i would call the IRS to get an explanation. Don't risk your ERPA on your 10/1/14-9/30/17 interpretation.

[Kevin C]

The CE requirements are in Circular 230, 10.6 (e):

(e) Condition for renewal: continuing education.

In order to qualify for renewal as an enrolled agent,

enrolled retirement plan agent, or registered tax

return preparer, an individual must certify, in the

manner prescribed by the Internal Revenue Service,

that the individual has satisfied the requisite number

of continuing education hours.

(1) Definitions. For purposes of this section —

(i) Enrollment year means January 1 to

December 31 of each year of an enrollment cycle.

(ii) Enrollment cycle means the three successive

enrollment years preceding the effective date of

renewal.

(iii) Registration year means each 12-month

period the registered tax return preparer is authorized

to practice before the Internal Revenue Service.

(iv) The effective date of renewal is the first day

of the fourth month following the close of the period

for renewal described in paragraph (d) of this section.

(2) For renewed enrollment as an enrolled agent

or enrolled retirement plan agent —

(i) Requirements for enrollment cycle. A

minimum of 72 hours of continuing education credit,

including six hours of ethics or professional conduct,

must be completed during each enrollment cycle.

(ii) Requirements for enrollment year. A

minimum of 16 hours of continuing education credit,

including two hours of ethics or professional conduct,

must be completed during each enrollment year of an

enrollment cycle.

...

[ETA Consulting LLC]

It makes sense but, no offense, I am not 100% convinced . I don't understand why their complicated chart says 2014-2017 though. That is why I was thinking 10/1/14-9/30/17. But tracking off calendar year CE credits would be much more difficult.

I am pulling my hair out here (without much left to go). If your interpretation is correct, I have 15 days left. Yikes!

My SSN ends in 5 as well. My next renewal is April 1, 2017. The form 8554 hasn't been updated to reflect the 2016, 2017, and 2018 renewal years. So, you and I are in the same boat. If RatherBeGolfing is wrong, then we are both screwed. At any rate, RBG communicated the understanding as I know it. My years are 2014, 2015, and 2016 for CPE; and I will submit my renewal April 1, 2017.

Good Luck!

[D Lewis]

It's definitely 2014, 2015, and 2016 for you. My renewal was Sept 2016 and my CE years were 2013, 2014 & 2015.

My last renewal before this (Sept 2013), I was confused by this and thought it was 10/1 to 9/30. I didn't have the right amount of CEs for the calendar years 2010, 2011, 2012. In fact I forgot to renew before the June 2013 deadline. It wasn't until I applied for my PTIN renewal in Dec 2013 that I realized. I called to ask what to do, and they made an agreement to take extra CEs then and apply. My ERPA was renewed - but just at a later time and I guess for the interim period (Sept 2013 until I got the renewal in early 2014), I was not allowed to "practice before the IRS". I was worried that I wouldn't be able to renew, but that wasn't the case.

During this process and phone calls they confirmed the CE years were calendar.

For my current renewal in 2016 I did everything correctly and timely. In November when I still hadn't received the renewal I called and they said it wasn't processed yet. They checked while I was on the phone and said everything was in order and sent the renewal out.

The bottom line is they take your word for it on the renewal form, and we are supposed to have the proof in our files should they want to audit it. The CE tracker they provide is useless because one may have CEs that aren't reported there and they don't check that for proof when we apply for renewal (I think).