0926 Form 8498 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8498.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(September 2026)

Department of the Treasury - Internal Revenue Service

OMB Number 1545-1726

Provider number (IRS Use Only)

Mail this form to: IRS Continuing Education Processing Center, P.O. Box 1559, Sacramento, CA 95812

1. Type of application (check only one)

New application (if it is September 1 through December 31, you must check either current calendar year or next calendar year)

Current calendar year Next calendar year

Renewal (provide current provider number)

Request to add new program(s) (provide current provider number)

CE Provider number (required for renewals and adding program(s))

2. CE Provider name and point of contact information

Full name of CE Provider CE Provider's EIN or PTIN

Mailing address (number and street, or P.O. Box) City State ZIP code

Foreign province (or state) Foreign country Foreign postal code

CE Provider's phone number CE Provider's website address (listing program offerings)

Name of CE Provider's Principal Point of Contact (PPOC) PPOC phone number Ext PPOC email address

PPOC mailing address (if different than CE Provider's listed above) City State ZIP code

Foreign province (or state) Foreign country Foreign postal code

Name of CE Provider's Administrative Point of Contact (APOC) APOC phone number Ext APOC email address

APOC mailing address (if different than CE Provider's listed above) City State ZIP code

Foreign province (or state) Foreign country Foreign postal code

3. Public listing information Link to my Website

List my email address

List my phone number

List my organization’s name but do NOT show any contact information

DO NOT show my organization on public listing of IRS-approved providers

4. Provider information CE Provider status (per Circular No. 230, §10.9(a)(1)) (check only one)

i. Accredited Educational Institution (attach copy of accreditation letter)

ii. Recognized for continuing education purposes by state licensing body or equivalent (attach copy of recognition letter)

iii. Approved by an IRS CE Accrediting qualifying organization (Accreditor) (attach copy of approval letter)

iv. Professional organization, society or business applying to become an IRS CE Provider (not qualifying under i–iii above).

See the instructions for the required supporting documentation and program materials that must accompany your application.

5. CE Provider's targeted audience (check all that apply) Enrolled Agents

Enrolled Retirement Plan Agents

Other Tax Return Preparers

Catalog Number 63274Y www.irs.gov Form 8498 (Rev. 9-2026)

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6. Program information (additional programs can be attached to this application)

Descriptive program name

Complete program description

Number of program credit hours

Target audience for program described above (check all that apply)

Enrolled Agents Category of the CE (complete only if you checked "Enrolled Agents") (check only one)

Ethics Federal tax update Federal tax/Tax-related matters

Qualified Retirement Plan Matters

Enrolled Retirement Plan Agents Category of the CE (complete only if you checked "Enrolled Retirement Plan Agents") (check only one)

Ethics Qualified Retirement Plan Matters

Other Tax Return Preparers Category of the CE (complete only if you checked "Other Tax Return Preparers") (check only one)

Ethics Federal tax update Federal tax/Tax-related matters

Enrolled Agent Special Enrollment Exam test preparation Annual Federal Tax Refresher

Program delivery method (check all that apply)

In person Online group (internet based) Self-Study

7. Renew program(s) - Renew prior year programs (additional programs can be attached to this application)

Program number Program name

There is a $700 application fee. This fee is nonrefundable. Full payment must be included with your application/renewal or it will be rejected. Make your check or money order payable to IRS CE Application Fee. Do not use paper clips or staples.

Catalog Number 63274Y www.irs.gov Form 8498 (Rev. 9-2026)

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Continuing Education Provider Application and Request for Provider Number

(1) I (We) hereby certify that I (We) plan to offer continuing education programs compliant with the continuing education regulations for enrolled agents,

enrolled retirement plan agents and other tax return preparers (31 CFR, Part 10 reprinted as Treasury Department Circular No. 230).

(2) I (We) agree to comply with the requirements of Circular 230 relative to each continuing education program offered, including but not limited to the

following:

a. Program(s) will be designed to enhance professional knowledge in Federal taxation, Federal tax related matters, including ethics, consistent with

the Internal Revenue Code and principles of effective tax administration.

b. Program(s) will be developed by individual(s) qualified in the subject matter.

c. Program(s) will utilize material specifically developed for instructional use. General professional literature and IRS publications will be used only

to supplement specific program materials.

d. Program(s) will comply with topic requirements for relevant audience (e.g., continuing education programs for enrolled retirement plan agents

must be designed to enhance professional knowledge in qualified retirement plan matters).

e. Content of program(s) will be accurate and current. I (We) will review and update program(s), at least annually, to ensure accuracy and

consistency with current IRS standards relating to program(s)' subject matter.

f. Instructor(s), discussion leader(s) and/or speaker(s) will be qualified in the subject matter and possess demonstrable teaching and

communication skills.

g. Program(s) must provide participants with an opportunity to evaluate the technical content and presentation of the program material.

h. Program(s) will be measured in contact hours (50 minutes constituting one contact hour), with credit granted only for a full contact hour.

i. Certificates of completion meeting all requirements prescribed by the IRS will be issued to each individual who successfully completes the

program(s).

j. Records will be maintained to verify participants who attended and completed each program for a period of four years following completion of the

program. (For continuous conferences, conventions, and the like, records will be maintained to verify completion of the program and attendance by each participant at each segment of the program.)

(3) I (We) agree to submit CE program completion data by PTIN holder to the IRS using the format, timing and instructions prescribed by the IRS.

(4) I (We) understand and agree that the above program(s) and related records will be subject to review and that additional documentation may be

requested at the discretion of the IRS.

(5) I (We) agree to renew our status as an IRS-approved continuing education provider on an annual basis for each year that we intend to offer IRS

continuing education programs, using forms and guidance prescribed by the IRS.

(6) I (We) understand and agree that if we fail to comply with this agreement or fail to meet acceptable standards in our programs, the IRS may revoke

my (our) status as a provider of IRS approved continuing education. Notice of such revocation may be given by the IRS.

Under penalty of perjury, I declare that I have examined this application and read all accompanying information, and to the best of my knowledge and belief, the information provided is true, correct and complete. I understand any false or misleading information may result in criminal penalties and/or the denial or revocation of my (our) status as a provider of IRS approved continuing education.

Signature Date signed

Name (printed/typed) Title

Privacy Act and Paperwork Reduction Notice

Section 330 of Title 31, United States Code, and 31 CFR part 10 authorize the IRS to collect this information. We use it to administer the registered tax return preparer, enrolled agent and enrolled retirement plan agent program. This information may be disclosed to: public authorities for use in law enforcement and in connection with employment, contracting, licensing and other benefits; courts and other adjudicative bodies and the Department of Justice for litigation purposes; contractors to perform the contract; and to the public to assist them in identifying continuing education programs. Submitting an agreement is voluntary; however, you must provide the requested information to obtain the benefit of approval of the agreement. Failure to provide the requested information could delay or prevent processing the form.

You are not required to provide the information requested on a form subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to this form or its instructions must be retained as long as prescribed in 31 CFR part 10. The time required to complete this form is estimated to be 36 minutes, including time for reviewing the instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the form. Send comments regarding this estimate or any other aspect of the form, including suggestions for reducing the burden to: IRS/Tax Professional Management Office, SE:TPMO; 1111 Constitution Avenue, NW; Washington, DC 20224.

IRS USE ONLY

Approved

Name Date signed

Disapproved

Name Date signed

Catalog Number 63274Y www.irs.gov Form 8498 (Rev. 9-2026)

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Instructions for Form 8498, Continuing Education Provider Application and Request for Provider Number

General Instructions The IRS is responsible for registering, renewing and overseeing continuing education providers who offer continuing education programs to enrolled agents, enrolled retirement plan agents and other tax return preparers.

The IRS uses a vendor to process all requests to apply, renew or add new programs as an IRS approved continuing education provider. The application and renewal fee is the same: $700.00 per year. The check should be made payable to “IRS CE Application Fee”. This fee is non-refundable.

Purpose of Form Use Form 8498 to: 1) apply as a new provider of continuing educational programs being offered to IRS enrolled agents, enrolled retirement plan agents and other tax return preparers; 2) annually renew your status as an IRS-approved continuing education provider; and 3) add new programs to an existing IRS-approved provider continuing education curriculum.

Who Can Apply Anyone who wishes to advertise, and grant continuing education credits, for programs which are approved by the IRS for enrolled agents, enrolled retirement plan agents and other tax return preparers. A continuing education provider must be one of the following:

• An Accredited Educational Institution

• Recognized for continuing education purposes by the licensing body of any State, territory, or possession of the United States, including a Commonwealth or the District of Columbia

• Approved by a qualifying organization (an IRS CE accrediting organization) as a provider of continuing education on subject matters designed for enrolled agents or enrolled retirement plan agents

• Recognized by the IRS as a professional organization, society or business whose programs include offering professional education opportunities in subject matters relating to Federal taxation, ethics or professional conduct

How to Apply Form 8498 may be submitted electronically or by regular mail. Electronic submission is the fastest and easiest way to apply. Processing generally takes up to 90 days. Incomplete applications or missing documentation may require additional correspondence and extend processing time. For more information about applying to become an IRS CE Provider, visit IRS.gov/taxpros/ce.

If mailing Form 8498, send to:

IRS Continuing Education Processing Center P.O. Box 1559 Sacramento, CA 95812

What to File File Form 8498 together with all required supporting documentation, program materials and other documentation described under sections "Provider Information", bullet iv, and "Program Information." Incomplete applications may significantly delay processing.

When to File New applicants can apply anytime throughout the calendar year. If applicants are applying between September 1 and December 31, they must specify if they are applying for the current calendar year or the next calendar year.

Providers may renew their status for the next calendar year between October 1 and December 31 of the current calendar year. Renewal applications submitted or postmarked after December 31 are subject to a $140 late fee.

Who Must Sign Form 8498 must be signed by the owner, officer or an individual who is authorized to sign on behalf of the applicant and who is knowledgeable about the applicant's continuing education processes and programs.

Specific Instructions 1. Type of Application

• New Application . All Continuing Education Providers seeking IRS approval to offer CE credit must apply. Continuing Education providers completing this application between September 1 and December 31 must designate whether they are applying to offer programs in current calendar year or next calendar by checking the appropriate box.

• Renewal . All Continuing Education Providers must renew annually to maintain their status as an IRS continuing education provider. Enter your five character CE Provider Number from your Provider Approval Letter 4866. Failure to enter a provider number will delay the processing of your renewal application.

• Request to add new program(s) . An IRS-approved Continuing Education Provider may add new programs to its education curriculum by submitting a Form 8498 anytime during the year. Programs must be assigned program numbers prior to the program being offered in the marketplace. Enter your five character CE Provider Number from your Provider Approval Letter 4866. Failure to enter a provider number will delay the processing of additional programs.

2. CE Provider Name and Point of Contact Information

• Full Name of Continuing Education Provider . List the organizational name that will appear on the certificate of completion provided to the students at the completion of each program.

• Continuing Education Provider's EIN or PTIN . Business entities should enter an Employer Identification Number (EIN), if applicable. A preparer tax identification number (PTIN) may be used for sole proprietors with no EIN.

• Provider's Principal Point of Contact (PPOC) . The PPOC is the individual primarily responsible for the provider's relationship with the IRS. This should be someone who is knowledgeable about the organization's continuing education operations and authorized to manage the provider's account. The PPOC has full authority to renew the provider status, update provider information, designate or remove Administrative Point(s) of Contact (APOCs), manage programs, report continuing education completions and send and receive messages through the CE Provider System. When an email address is provided for the PPOC, notifications will be sent to that email address directing the PPOC to log in to the CE Provider System to view secure messages.

Catalog Number 63274Y www.irs.gov Form 8498 (Rev. 9-2026)

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• Provider's Administrative Point(s) of Contact (APOCs) . An APOC is an individual authorized by the PPOC to assist with managing the provider's continuing education activities. APOCs may add or remove programs, report continuing education completions and send and receive messages through the CE Provider System. APOCs have read-only access to provider profile information and PPOC information and cannot renew the provider status, update provider information nor modify PPOC records.

3. Public Listing Information

• Link to my website, List my email address and List my phone number. Unless you opt out, your organization's name, URL and email address or telephone number will appear on our list of IRS-approved CE providers at IRS.gov/taxpros/ce.

• List my organization’s name but do NOT show any contact information. Your provider name will appear on the list of IRS-approved CE providers but your email address and phone number will not. Your website will appear if you select the box next to the website URL. Your city and state will display, as well as the target audience and category of CE.

• DO NOT show my organization on public listing of IRS-approved providers. Neither your provider name or contact information will appear on the list of IRS-approved CE providers at IRS.gov/taxpros/ce. Selecting this field will make all other fields in this section inaccessible.

4. Provider Information

• i. Accredited Educational Institution. Attach a copy of the accreditation letter from a national or state accrediting body.

• ii. Recognized for continuing education purposes by state licensing body or equivalent. Attach a copy of the recognition letter or other acknowledgment received from the licensing body of a state, territory or District of Columbia.

• iii. Approved by an IRS CE Accrediting organization. Attach a copy of your approval letter received from an IRS-approved Accreditor. A list of IRSapproved Accreditors can be found at IRS.gov/taxpro/ce.

• iv. Professional organization, society or business filing for approval as a continuing education provider. If your organization is not accredited, recognized or approved under bullets i - iii above, submit the required documentation for one representative program from each requested CE category.

For each representative program, submit: Supporting Documentation

• Program syllabus

• Instructor biography

• Course developer biography (if different from the instructor)

• Program evaluation form

• Sample certificate of completion

• Program examination (self-study programs only)

Program Materials

• All instructional materials used to deliver the program (course book, participant materials, PowerPoint, instructor notes, outlines, etc.)

Additional Documentation

• For live (in-person and online) programs:

• Program agenda showing instructional content, time allocated to each topic, contact hours and scheduled breaks

• Description of attendance monitoring procedures

• For self-study programs:

• Form 15725 Word Count Formula Worksheet, including review question and examination calculations supporting requested CE credit hours

5. Continuing Education Provider Targeted Audience Select all applicable targeted audiences for all programs that will be offered. For example, if a continuing educational program will be offered to enrolled agents and other tax return preparers, check both boxes.

6. Program Information - the information requested below must be provided for each new program submitted. If more than one program is being offered, include all of the following information for each program in an attachment. An incomplete submission will delay the processing of your application.

• Program Name . Provide a clear, descriptive title that accurately reflects the program's primary topic, focus or subject matter.

• Program Description . Provide a complete and accurate description of the program, including the major topics and learning objectives, in sufficient detail for the IRS to determine that the program qualifies for the requested CE category. The description should be consistent with the program title and supporting materials.

• Number of Program Credit Hours . Enter the number of requested program credit hours.

• Category of Continuing Education. Select the one CE category for which you are requesting approval. Each program must be developed and submitted under a single CE category. Programs must also satisfy the IRS CE 80/20 Rule. For additional information, see Publication 5554, The IRS CE 80/20 Rule.

• Program Delivery Method . Select all methods that will be used to deliver program content. For example, if program will be available as a selfstudy and online group program, check both boxes.

7. Renew Program(s) - You may renew prior year programs you want to continue to offer by listing program number and program name. Program numbers from a prior year can continue to be used if the program content does not change. Program numbers expire 12/31 of the third year after issuance (for example, a program approved on 11/16/2025 will expire on 12/31/2028). A self-study program must be active in your CE account until all students’ opportunities to complete the program have expired. (Additional programs can be attached to this application). Note: Annual Federal Tax Refresher courses cannot be renewed. They must be added as new programs each year to ensure course content is current.

• Program Number . Include the full program number of the program you want to offer in the next calendar year.

• Program Name . Include the exact name of the title of the program associated with the above Program Number.

For more information about program descriptions and details regarding CE Providers and Accreditors, visit IRS.gov/taxpros/ce.

Catalog Number 63274Y www.irs.gov Form 8498 (Rev. 9-2026)