Instructions for Form 8498, Continuing Education Provider Application and Request for Provider Number
What's New
The Return Preparer Office is responsible for registering, renewing, and overseeing continuing education providers who offer
continuing educational programs to enrolled agents, enrolled retirement plan agents, and registered tax return preparers.
The IRS uses a vendor to process all requests to register, renew or add new programs as an IRS approved continuing education
provider. The registration and renewal fee is the same: $419.00 per year. Check should be made payable to “IRS CE Application Fee”.
This fee is non-refundable.
General Instructions
Purpose of Form
Use Form 8498 to: 1) register as a new provider of continuing educational programs being offered to IRS enrolled or registered tax
professionals; 2) annually renew your status as an IRS-approved continuing educational provider; and 3) add new programs to an
existing IRS-approved provider continuing education curriculum.
Who Must Register
Anyone who wishes to advertise, and grant continuing education credits, for programs which are approved by the IRS for enrolled or
registered tax professionals. A continuing education provider must be one of the following:
o
An accredited educational institution;
o
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;
o
Recognized and approved by a qualifying organization as a provider of continuing education on subject matters relating to
Federal taxation, ethics or professional conduct; or
o
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 Register
Form 8498 may be filed electronically or by regular mail. The fastest and easiest way to have your registration processed is to
electronically submit it to the vendor. If you must file Form 8498 by paper, the processing time will be 6-8 weeks. To find more
information about applying to be a CE provider, visit:
If mailing Form 8498, send to:
IRS CE Provider Processing Center
6501 Red Hook Plaza, Suite 201
St. Thomas, VI USA 00802
What to File
File Form 8498 with all required documentation. A list of attachments can be found under the “Provider Information” section of these
instructions. Note: Processing of this form may be delayed if the required documentation is not attached.
When to File
To be Registered as an approved Continuing Education Provider for the entire 2012 year, file Form 8498 on or before December 31,
2011. For each subsequent calendar year, you must renew by filing Form 8498 before December 31st of the previous year. All
currently OPR-approved continuing education providers must submit a "new application," containing all the required documentation, on
or before December 31, 2011, if they plan to offer CE to RTRPs by January 1, 2012.
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.
8498
Catalog Number 63274Y
Form
(Rev. 12-2011)