0226 Publ 5186 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5186.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SSN Ending	Renewal Cycle	Renewal Application Period		Renewal Cycle Expiration
SSN Ending	Renewal Cycle	EA	ERPA	EA	ERPA
7, 8, 9 & No SSN	2024-2027	November 1, 2026 through January 31, 2027	April 1, 2027 through June 30, 2027	March 31, 2027	September 30, 2027
0, 1, 2, 3	2025-2028	November 1, 2027 through January 31, 2028	April 1, 2028 through June 30, 2028	March 31, 2028	September 30, 2028
4, 5, 6	2026-2029	November 1, 2028 through January 31, 2029	April 1, 2029 through June 30, 2029	March 31, 2029	September 30, 2029

Circular 230 page 12, §10.6 (e)(2)(iii)(A)¶

“...an individual who received initial

enrollment during an enrollment

cycle must complete two hours

of qualifying continuing education

credit for each month enrolled during

the enrollment cycle. Enrollment for

any part of a month is considered

enrollment for the entire month.”

Exceptions & meaning →

Continuing Education (CE) Requirements for New Enrollees¶

The CE requirement is slightly different for newly enrolled EAs applying for their

first renewal.

Generally, newly enrolled EAs will not need 72 hours of CE because they will

not have been enrolled for all three years of the cycle. The 16 hour yearly

minimum may not apply to them for at least one of the three years of the cycle.

Two hours of Ethics or Professional Conduct are required for each enrollment

year during the enrollment cycle regardless of when enrollment began. The 2

hours of Ethics are included in the annual CE requirements in the chart below.

CE Requirements for an Enrollee’s First Renewal Cycle

SSN Ending	Year of Enrollment	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Calendar Month Enrollment Granted	Renewal Cycle
SSN Ending	Year of Enrollment	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Dec
7, 8, 9 & No SSN	2024	72	70	68	66	64	62	60	58	56	54	52	50	2024-2027
7, 8, 9 & No SSN	2025	48	46	44	42	40	38	36	34	32	30	28	26	26
7, 8, 9 & No SSN	2026	24	22	20	18	16	14	12	10	8	6	4	2	2
0, 1, 2, 3	2025	72	70	68	66	64	62	60	58	56	54	52	50	2025-2028
0, 1, 2, 3	2026	48	46	44	42	40	38	36	34	32	30	28	26	26
0, 1, 2, 3	2027	24	22	20	18	16	14	12	10	8	6	4	2	2
4, 5, 6	2026	72	70	68	66	64	62	60	58	56	54	52	50	2026-2029
4, 5, 6	2027	48	46	44	42	40	38	36	34	32	30	28	26	26
4, 5, 6	2028	24	22	20	18	16	14	12	10	8	6	4	2	2

Publication 5186 (Rev. 2-2026) Catalog Number 67242C Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →