Printable Form 2026

IRS Form 14364 – Continuing Education Evaluation

IRS Form 14364 – Continuing Education Evaluation – In the ever-evolving field of tax preparation and advisory services, maintaining professional competence through continuing education (CE) is essential for tax professionals such as enrolled agents (EAs), enrolled retirement plan agents (ERPAs), and registered tax return preparers. One key tool in this process is IRS Form 14364, also known as the Continuing Education Program Evaluation. This form plays a vital role in ensuring the quality and effectiveness of CE programs offered by IRS-approved providers. Whether you’re a tax professional seeking to provide feedback or a CE provider aiming to meet compliance standards, understanding Form 14364 can help enhance program quality and professional development.

This article explores what IRS Form 14364 is, its purpose, who should use it, how to complete it, and related requirements—drawing from official IRS sources to provide accurate, up-to-date information as of 2026.

What Is IRS Form 14364?

IRS Form 14364 is an official document provided by the Internal Revenue Service (IRS) for evaluating the content, delivery, and overall effectiveness of continuing education programs. Revised in August 2013, it remains the current version used today. The form is designed as a simple feedback tool, allowing participants to rate various aspects of a CE program on a scale from 1 to 5, with options for “Not Applicable” (NA) and additional comments.

Key header information on the form includes:

  • Full name of the CE provider
  • Program name
  • IRS-issued program number
  • Date(s) the program was completed
  • Name of the participant (optional)

The evaluation section consists of seven key questions:

  1. Were stated learning objectives met?
  2. Were program materials accurate, relevant, and did they contribute to the achievement of the learning objectives?
  3. Was the time allotted to learning adequate?
  4. Were the facilities/equipment appropriate?
  5. Were the handout materials satisfactory?
  6. Were the audio and video materials effective?
  7. If applicable, were individual instructors knowledgeable and effective?

A comments section follows for detailed feedback on strengths and areas for improvement.

Purpose of IRS Form 14364

The primary purpose of Form 14364 is to gather voluntary feedback from participants to assess and improve the quality of CE programs. This helps CE providers identify strengths and weaknesses, ensuring compliance with IRS standards for program content and delivery. Under IRS regulations, such as those outlined in 31 C.F.R. Part 10, providers must maintain high-quality programs to support tax professionals’ ongoing education.

Feedback collected via this form or an equivalent can be used to refine future offerings, making them more relevant and effective. Importantly, completing the form is voluntary and does not affect the provider’s status or the participant’s credits. The IRS estimates that it takes about 15 minutes to complete, including reading instructions.

Who Should Use IRS Form 14364?

This form is primarily for:

  • CE Program Participants: Tax professionals, including EAs, ERPAs, and others with Preparer Tax Identification Numbers (PTINs), who have completed an IRS-approved CE program. They use it to provide honest evaluations.
  • CE Providers: Approved providers are encouraged to distribute Form 14364 or a similar evaluation tool to collect feedback. Providers must offer some form of evaluation as per Standard No. 9 of IRS CE requirements, and they can use this IRS-provided template or create their own, provided it includes all required elements (e.g., program identifiers and rating measures).

Providers must issue evaluations for each unique program number, even in multi-day events. Completed forms should be retained by the provider for at least 4 years as part of their record-keeping obligations.

How to Complete IRS Form 14364: Step-by-Step Instructions?

Filling out Form 14364 is straightforward. Here’s a step-by-step guide:

  1. Enter Header Information: Provide the CE provider’s name, program name, IRS program number, completion date(s), and your name if desired.
  2. Rate the Program: For each of the seven questions, assign a score from 1 (lowest) to 5 (highest) based on your experience. Select “NA” if a question doesn’t apply (e.g., no audio/video materials).
  3. Add Comments: Use the dedicated section to elaborate on positive aspects or suggest improvements. This qualitative feedback is valuable for providers.
  4. Submit: Return the completed form to the CE provider, either in person, via email, or as instructed. Remember, submission is voluntary.

Providers should use this feedback to enhance their programs, and all records must be archived for IRS review if requested.

Where to Download IRS Form 14364?

You can download the latest version of IRS Form 14364 directly from the official IRS website in PDF format. The direct link is: https://www.irs.gov/pub/irs-pdf/f14364.pdf. Always verify you’re using the most current revision by checking the IRS forms and publications page.

To maintain approval, CE providers must adhere to strict standards, including:

  • Program Quality: At least 80% of content must relate to federal tax topics (the 80/20 rule).
  • Record Retention: Keep evaluations, certificates, attendance records, and program materials for 4 years.
  • Credit Reporting: Report CE credits to PTIN holders quarterly or within 10 business days.
  • Evaluation Mandates: Provide evaluations for every program, using Form 14364 or an equivalent with at least seven rating measures and a comments section.

Related forms include:

  • Form 8498: For applying as a CE provider and requesting a provider number.
  • Form 14392: For requesting a waiver from CE requirements.
  • Form 14360: For reporting complaints about CE providers.

Frequently Asked Questions About IRS Form 14364

1. Is completing Form 14364 mandatory?

No, it’s voluntary for participants, but providers must offer an evaluation tool.

2. Can providers use their own evaluation form instead?

Yes, as long as it includes the required program identifiers, rating measures, and comments section.

3. How long do providers need to keep evaluation forms?

For at least 4 years after the program’s last completion date.

4. What if a CE program doesn’t meet standards?

Participants can report issues using Form 14360, and feedback on Form 14364 helps providers improve.

Conclusion

IRS Form 14364 is a simple yet powerful tool for maintaining the integrity of continuing education in the tax profession. By providing structured feedback, participants contribute to better programs, while providers ensure compliance and quality. For tax professionals committed to excellence, regularly evaluating CE experiences is a best practice. Always consult the IRS website for the latest updates, and consider integrating this form into your professional development routine to stay compliant and informed.