IRS Form 23 Application for Enrollment to Practice Before the Internal Revenue Service

IRS Form 23 is a U.S. Department of the Treasury - Internal Revenue Service form also known as the "Application For Enrollment To Practice Before The Internal Revenue Service". The latest edition of the form was released in July 1, 2018 and is available for digital filing.

Download a PDF version of the IRS Form 23 down below or find it on U.S. Department of the Treasury - Internal Revenue Service Forms website.

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23
Application for Enrollment to Practice Before
Form
the Internal Revenue Service
OMB Number
(July 2018)
1545-0950
Department of the Treasury
See Instructions on Page 3
Internal Revenue Service
Before you file this form, you must:
• Take and pass all three parts of the Special Enrollment Examination
For IRS use:
• Obtain a Preparer Tax Identification Number (PTIN)
• Read Circular 230
Date Enrolled:
The $30 application fee is non-refundable.
Check here if you are a former Internal Revenue Service Employee, and enter the date you separated
Enrollment Number:
from the Service
.
/
/
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
23
For Privacy Act and Paperwork Reduction Act Notice, see page 3.
Form
(Rev. 7-2018)
Cat. No. 16233B
23
Application for Enrollment to Practice Before
Form
the Internal Revenue Service
OMB Number
(July 2018)
1545-0950
Department of the Treasury
See Instructions on Page 3
Internal Revenue Service
Before you file this form, you must:
• Take and pass all three parts of the Special Enrollment Examination
For IRS use:
• Obtain a Preparer Tax Identification Number (PTIN)
• Read Circular 230
Date Enrolled:
The $30 application fee is non-refundable.
Check here if you are a former Internal Revenue Service Employee, and enter the date you separated
Enrollment Number:
from the Service
.
/
/
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
23
For Privacy Act and Paperwork Reduction Act Notice, see page 3.
Form
(Rev. 7-2018)
Cat. No. 16233B
2
Form 23 (Rev. 7-2018)
Page
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
Yes
No
explanation.
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.
9
Have you been sanctioned by a federal or state licensing authority?
Yes
No
Has any application you filed with a court, government department,
10
commission, or agency for admission to practice ever been denied?
Yes
No
11
Yes
No
Have you been convicted of a tax crime or any felony?
Have you been permanently enjoined from preparing tax returns, or
12
representing others before the IRS?
Yes
No
13
Are you a CPA?
If “Yes”, enter the states where you are licensed to practice.
Yes
No
14
If “Yes”, enter the states where you are licensed to practice.
Are you an Attorney?
Yes
No
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
23
Form
(Rev. 7-2018)
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.
3
Form 23 (Rev. 7-2018)
Page
Who do I call if I have questions?
Instructions:
Please allow 60 days for processing before calling to check
• You must obtain a PTIN before completing this form.
on the status of your application. To check on the status of
• You must take and pass the Special Enrollment Examination
your application you may call 1-855-472-5540.
(SEE) before you can apply. You may register for the
examination at www.Prometric.com/see.
Privacy Act and Paperwork Reduction Act Notice. Section
Former IRS Employees:
330 of title 31 of the United States Code authorizes us to collect
this information. We ask for this information to administer the
Please Note: Your eligibility to practice may be limited based
program of enrollment to practice before the IRS. Applying for
upon your work experience.
renewal of enrollment is voluntary; however, if you apply you
You may request a waiver to take the SEE through the
must provide the information requested on this form. Failure to
submission of an application within three (3) years from the date
provide this information may delay or prevent processing your
of your separation with the Internal Revenue Service (IRS). Please
application; providing false or fraudulent information may
check the box at the top of the form which indicates you are
subject you to penalties. Generally, this information is
requesting a waiver from taking the SEE. See Circular 230
confidential pursuant to the Privacy Act. However, certain
Section 10.4(d) for more information. To gain full enrollment
disclosures are authorized under the Act, including disclosure
status you must take and pass the SEE before you can apply.
to: the Department of Justice, and courts and other adjudicative
You may register for the examination at www.Prometric.com/see.
bodies, with respect to civil or criminal proceedings; public
authorities and professional organizations for their use in
What if I don't have a Social Security
connection with employment, licensing, disciplinary, regulatory,
Number?
and enforcement responsibilities; contractors as needed to
perform the contract; third parties as needed in an investigation;
If you are living and working in the United States (U.S.), you are
the general public to assist them in identifying enrolled
required to have a Social Security Number (SSN). If you are
individuals; state tax agencies for tax administration purposes;
working outside of the U.S. and you do not have an SSN or an
appropriate persons when the security of information may have
ITIN check the box on line 1.
been compromised for their use to prevent, mitigate or remedy
Electronic Application and Payments
harm.
You are not required to provide the information requested on
You can renew and pay electronically by visiting
a form that is subject to the requirements of the Paperwork
www.pay.gov.
Reduction Act unless the form displays a valid OMB control
number. Books and records relating to a form or its instructions
If you are mailing your application:
should be retained as long as their contents may become
Enclose a check or money order in the amount of $30 made
material in the administration of the law. The time needed to
payable to the United States Treasury.
complete and file this form will vary depending on individual
circumstances. The estimated average time is 15 minutes,
Where to send this form:
including recordkeeping, learning about the law or the form,
U.S. Treasury/Enrollment
preparing the form, and copying and sending the form to the
PO Box 301510
IRS.
Los Angeles, CA 90030-1510
If you have comments concerning the accuracy of this time
estimate or suggestions for making this form simpler, we would
What do you check when you receive
be happy to hear from you. You can write to Office of Enrolled
my form?
Agent Policy & Management; P.O. Box 33968; Detroit, MI,
48232. Do not send this form to this address; instead see the
As part of the evaluation of your enrollment application, the IRS
Where to send this form section of the instructions.
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.

Download IRS Form 23 Application for Enrollment to Practice Before the Internal Revenue Service

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