IRS Form 14392 – Continuing Education Waiver Request – If you’re an Enrolled Agent (EA) or Enrolled Retirement Plan Agent (ERPA) facing challenges in meeting your continuing education (CE) requirements, IRS Form 14392 might be the solution you need. This form allows qualified professionals to request a waiver from the mandatory CE credits required for license renewal. In this comprehensive guide, we’ll cover everything you need to know about IRS Form 14392, including its purpose, eligibility criteria, step-by-step instructions on how to fill it out, and submission details. Whether due to health issues, military duty, or other extenuating circumstances, understanding this form can help maintain your professional status without unnecessary stress.
As of February 2026, the latest revision of Form 14392 is from July 2022, and it’s essential to use the most current version available on the IRS website.
What Is IRS Form 14392?
IRS Form 14392, officially titled “Continuing Education Waiver Request,” is a document provided by the Internal Revenue Service (IRS) for tax professionals who cannot complete their required continuing education hours. It’s designed specifically for EAs and ERPAs who must renew their enrollment every three years but encounter barriers to fulfilling the CE obligations.
The form enables you to request either a full or partial waiver of the CE requirements for the current renewal cycle. Without this waiver, failing to meet CE standards could jeopardize your ability to practice before the IRS. The process is straightforward but requires supporting documentation to justify the request.
Key facts about the form:
- OMB Number: 1545-1726
- Revision Date: July 2022
- Purpose: To waive CE requirements due to valid hardships
- Who It’s For: Enrolled Agents and Enrolled Retirement Plan Agents
Who Is Eligible for a Continuing Education Waiver?
Not everyone qualifies for a waiver using Form 14392. The IRS grants waivers on a case-by-case basis, primarily for circumstances that prevent compliance with CE rules. Eligibility is limited to EAs and ERPAs who have not yet completed their required hours for the renewal cycle.
CE Requirements Overview
- Enrolled Agents (EAs): 72 hours every three years, with at least 16 hours per year (including 2 hours on ethics).
- Enrolled Retirement Plan Agents (ERPAs): 72 hours every three years, with at least 16 hours per year (including 2 hours on ethics).
Waivers are not available if you’ve already met these requirements. Additionally, requests for multiple consecutive cycles are reviewed individually.
Valid Reasons for Requesting a Waiver
The IRS accepts waivers for the following reasons, each requiring specific documentation:
- Health Issues: If health problems have prevented or will prevent you from completing CE. Attach a medical certificate.
- Extended Active Military Duty: For those on prolonged military service. Attach military orders.
- Extended Absence from the U.S.: Due to employment or other reasons, provided you didn’t practice before the IRS during this time. Attach a letter from your employer or other proof.
- Other Compelling Reasons: These are evaluated case-by-case. Provide relevant documentation to support your claim.
If you’ve previously applied for a waiver, you’ll need to disclose the date and outcome (approved or denied).
How to Fill Out IRS Form 14392: Step-by-Step Instructions?
Filling out Form 14392 is relatively simple, but accuracy is crucial to avoid delays. Download the form from the official IRS website and complete it in its entirety. Here’s a breakdown:
- Applicant Name and Contact Information:
- Enter the date of application (mm/dd/yyyy).
- Provide your full name and telephone number.
- Specify your designation: Check “Enrolled Agent (EA)” and enter your EA enrollment number and PTIN, or “Enrolled Retirement Plan Agent (ERPA)” and enter your ERPA enrollment number (include PTIN if applicable).
- Indicate if you’re requesting a waiver for all hours or partial hours.
- Fill in your mailing address, including city, state, ZIP code, or foreign details if applicable.
- Reasons for Requesting a Waiver:
- Check the appropriate box(es) for your reason(s).
- Attach the required documentation (e.g., medical certificate, military orders, employer letter).
- Previous Waiver Applications:
- Answer yes or no if you’ve applied before.
- If yes, provide the date and whether it was approved or denied.
- Signature:
- Sign under penalty of perjury, affirming the information is true and complete.
- Print or type your name and add the date signed.
The form includes an “IRS Use Only” section, which you should leave blank.
Tips for Completing the Form
- Use black ink if filling out by hand, or complete it digitally for clarity.
- Ensure all attachments are clearly labeled and relevant.
- Double-check for completeness to prevent rejection.
How and Where to Submit IRS Form 14392?
Once completed, mail the form and all supporting documents to:
- Office of Enrollment
985 Michigan Ave
Detroit, MI 48226
Submit your request no later than the last day of your renewal application period. The IRS processes waiver requests within 90 days. If approved, you’ll still need to file a timely renewal application for your enrollment or registration.
Note: Electronic submission is not available; it must be mailed.
Common Questions About IRS Form 14392 (FAQ)
1. What Happens If My Waiver Is Denied?
If denied, you’ll need to complete the required CE hours before renewing. You can reapply if new circumstances arise, but provide stronger documentation.
2. Can I Request a Partial Waiver?
Yes, the form allows for partial waivers if you’ve completed some but not all required hours.
3. Is There a Fee for Filing Form 14392?
No, there is no filing fee associated with this form.
4. How Long Does Processing Take?
The IRS aims to process requests in 90 days, but submit early to avoid renewal issues.
5. Where Can I Download the Latest Version?
Always download from the official IRS site to ensure you’re using the current revision (July 2022 as of 2026).
Why Filing a CE Waiver Matters for Tax Professionals
Maintaining your EA or ERPA status is vital for your career in tax preparation and representation. Form 14392 provides a safety net for unforeseen hardships, ensuring you can continue practicing without interruption. However, waivers are not guaranteed, so prioritize CE completion whenever possible.
For more details or personalized advice, consult the IRS website or a tax professional. Remember, staying compliant with IRS regulations protects your credentials and clients.
This guide is based on official IRS documentation and is intended for informational purposes only. Always verify with the IRS for the most up-to-date information.