Form 23

(November 2022)

Department of the Treasury 

Internal Revenue Service

Application for Enrollment to Practice Before 

the Internal Revenue Service

See Instructions on Page 3

OMB Number 

1545-0950

Before you file this form, you must: 

• Take and pass all three parts of the Special Enrollment Examination

• Obtain a Preparer Tax Identification Number (PTIN)

• Read Circular 230

The $140 application fee is non-refundable.

Check here if you are a former Internal Revenue Service Employee, and enter the date you separated 

from the Service . / /

For IRS use: 

Date Enrolled: 

Enrollment Number:

Part 1. Tell Us About Yourself

1 Your Social Security Number

If you do not have an SSN, please check this box.

2 Date of Birth

mm/dd/yyyy

3 Your Full Legal Name

First MI Last

4 Your Current Address

Number Street Suite or Apt. Number

City State Zip Code Country

Your email Address:

Your Telephone Number:

5 Enter your PTIN number issued by the IRS:

6 Do you have an Employer Identification Number (EIN)? Yes No

If Yes, enter all EINs, business names, and addresses below (attach additional pages, if necessary):

EIN Business Name Business Address

For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 16233B Form 23 (Rev. 11-2022)
Form 23 (Rev. 11-2022) Page 2 

7 Do you have a Centralized Authorization File (CAF) number? Yes No

If “Yes”, enter all CAF numbers assigned to you (attach additional pages, if necessary):

8 Are you current with your individual and business taxes, including any

corporate and employment tax obligations? If "NO," provide a written

explanation. Yes No

9 Have you been sanctioned by a federal or state licensing authority? Yes No

10 Has any application you filed with a court, government department, 

commission, or agency for admission to practice ever been denied? Yes No

11 Have you been convicted of a tax crime or any felony? Yes No

12 Have you been permanently enjoined from preparing tax returns, or 

representing others before the IRS? Yes No

NOTE: Note should read "If you answer "YES" to question 9, 10, 11, or 12, please provide a written explanation of the

matter, including the date when the matter occurred, and any additional information about the matter you would like 

us to consider.

13 Are you a CPA? Yes No If “Yes”, enter the states where you are licensed to practice.

14 Are you an Attorney? Yes No If “Yes”, enter the states where you are licensed to practice.

Part 2. Sign here

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and 

complete.

Signature Date

Form 23 (Rev. 11-2022)

Filling out this form:

It is important to answer all questions on the form. Failure to answer any questions or sign the form could result in processing delays.

An intentionally false statement or omission identified with your application is a violation of Circular 230 10.51(a)(4) and 18 U.S.C. 1001 

and may be grounds for suspension or disbarment from practice.
Form 23 (Rev. 11-2022) Page 3 

Instructions:

• You must obtain a PTIN before completing this form. 

• You must take and pass the Special Enrollment Examination 

(SEE) before you can apply. You may register for the 

examination at www.Prometric.com/see. 

Former IRS Employees:

Please Note: Your eligibility to practice may be limited based 

upon your work experience. 

You may request a waiver to take the SEE through the 

submission of an application within three (3) years from the date 

of your separation with the Internal Revenue Service (IRS). Please 

check the box at the top of the form which indicates you are 

requesting a waiver from taking the SEE. See Circular 230 

Section 10.4(d) for more information. To gain full enrollment 

status you must take and pass the SEE before you can apply. 

You may register for the examination at www.Prometric.com/see. 

What if I don't have a Social Security 

Number?

If you are living and working in the United States (U.S.), you are 

required to have a Social Security Number (SSN). If you are 

working outside of the U.S. and you do not have an SSN or an 

ITIN check the box on line 1. 

Electronic Application and Payments

You can renew and pay electronically by visiting 

www.pay.gov.

If you are mailing your application:

Enclose a check or money order in the amount of $140 made 

payable to the United States Treasury.

Where to send this form:

Internal Revenue Service 

Enrolled Agent Policy & Management 

127 International Dr Room - EA125 

Franklin, TN 37067

What do you check when you receive 

my form?

As part of the evaluation of your enrollment application, the IRS 

may conduct a suitability check that includes a background 

check and a review of your personal and business tax 

compliance.

How long will it take to process my 

application for enrollment?

It generally takes about 60 days to process applications. Your 

enrollment status is not effective until we approve your request. 

You are not authorized to practice before the IRS as an EA until 

enrollment has been granted.

Who do I call if I have questions?

Please allow 60 days for processing before calling to check 

on the status of your application. To check on the status of 

your application you may call 1-855-472-5540.

Privacy Act and Paperwork Reduction Act Notice. Section 

330 of title 31 of the United States Code authorizes us to collect 

this information. We ask for this information to administer the 

program of enrollment to practice before the IRS. Applying for 

renewal of enrollment is voluntary; however, if you apply you 

must provide the information requested on this form. Failure to 

provide this information may delay or prevent processing your 

application; providing false or fraudulent information may 

subject you to penalties. Generally, this information is 

confidential pursuant to the Privacy Act. However, certain 

disclosures are authorized under the Act, including disclosure 

to: the Department of Justice, and courts and other adjudicative 

bodies, with respect to civil or criminal proceedings; public 

authorities and professional organizations for their use in 

connection with employment, licensing, disciplinary, regulatory, 

and enforcement responsibilities; contractors as needed to 

perform the contract; third parties as needed in an investigation; 

the general public to assist them in identifying enrolled 

individuals; state tax agencies for tax administration purposes; 

appropriate persons when the security of information may have 

been compromised for their use to prevent, mitigate or remedy 

harm. 

You are not required to provide the information requested on 

a form that is subject to the requirements of the Paperwork 

Reduction Act unless the form displays a valid OMB control 

number. Books and records relating to a form or its instructions 

should be retained as long as their contents may become 

material in the administration of the law. The time needed to 

complete and file this form will vary depending on individual 

circumstances. The estimated average time is 15 minutes, 

including recordkeeping, learning about the law or the form, 

preparing the form, and copying and sending the form to the 

IRS. 

If you have comments concerning the accuracy of this time 

estimate or suggestions for making this form simpler, we would 

be happy to hear from you. You can write to Office of Enrolled 

Agent Policy & Management; P.O. Box 33968; Detroit, MI, 

48232. Do not send this form to this address; instead see the 

Where to send this form section of the instructions.