Texas Enrolled Agent (EA) CE category requirements

Required categories

Federal requirement via the IRS (Circular 230 section 10.6), identical in every state -- no state adds EA-specific CE on top. 72 CE hours per 3-year enrollment cycle (66 qualifying hours + 6 hours of ethics/professional conduct), with a minimum of 16 hours per calendar year including 2 hours of ethics. CE must be from IRS-approved providers; providers report completions to the IRS and EAs must keep completion records for 4 years. A maximum of 6 instructor hours per year counts toward the requirement. Excess ethics hours cannot offset other categories. The Annual Filing Season Program's AFTR course does NOT count toward EA CE. Enrollment renewal is filed on Form 8554 (Rev. 11-2022); enrollment cards are effective April 1 and the enrollment period runs through March 31 of the third year.

Official source: IRS

Related

• Full requirements: Texas Enrolled Agent (EA) CE requirements
• When it's due: Texas Enrolled Agent (EA) license renewal deadline
• What it costs: Texas Enrolled Agent (EA) license renewal fees
• Audits & penalties: Texas Enrolled Agent (EA) CE audits & penalties