IRS Form 8498 – IRS Forms, Instructions, Pubs 2026 – In the world of tax preparation, staying updated with the latest regulations and best practices is crucial. For organizations and institutions that provide continuing education (CE) to tax professionals, becoming an IRS-approved provider is a key step. IRS Form 8498 serves as the application for this approval, allowing providers to obtain a unique provider number and program numbers for their courses. This comprehensive guide explores everything you need to know about Form 8498, including its purpose, who should file it, how to complete it, and submission details. Whether you’re a new applicant or renewing your status, understanding this form ensures compliance and credibility in offering CE programs for enrolled agents, enrolled retirement plan agents, and other tax return preparers.
What Is IRS Form 8498?
IRS Form 8498, officially titled “Continuing Education Provider Application and Request for Provider Number,” is the document used by organizations to register or renew as IRS-approved providers of continuing education programs. It enables providers to grant CE credits that count toward the professional development requirements of tax preparers under Circular No. 230 regulations.
The form covers three main types of requests:
- New Applications: For first-time providers seeking approval for the current or upcoming calendar year.
- Renewals: For existing providers to maintain their status annually.
- Adding New Programs: For approved providers to submit additional courses for IRS program numbers.
Upon approval, providers receive a single provider number (the first five digits of all program numbers) and individual program numbers for each approved course. These numbers must be included on certificates issued to participants, ensuring the credits are recognized by the IRS.
The form was last revised in September 2023, and as of 2026, no major updates have been reported, though providers should check the IRS website for any changes.
Who Needs to File IRS Form 8498?
Not every educational entity qualifies or needs to file Form 8498. It’s specifically for those intending to offer IRS-approved CE programs to tax professionals. Eligible filers include:
- Accredited Educational Institutions: Such as universities or colleges with recognized accreditation.
- Organizations Recognized by State Licensing Bodies: Including those approved by bodies like the California Tax Education Council (CTEC).
- Entities Approved by IRS CE Accrediting Organizations: Professional groups vetted by IRS-recognized accreditors.
- Professional Organizations, Societies, or Businesses: Those offering education in federal taxation, ethics, or professional conduct, provided they submit detailed program materials.
If your organization plans to advertise and grant CE credits for programs targeting enrolled agents (EAs), enrolled retirement plan agents (ERPAs), or other tax return preparers, filing this form is mandatory. Even state or local chapters of national organizations must obtain their own numbers for record-keeping purposes.
Note: Individuals or entities not meeting the above criteria can apply under section iv of the form but must provide extensive documentation, such as program syllabi, instructor bios, and evaluation forms.
Step-by-Step Guide to Filling Out IRS Form 8498
Form 8498 is divided into sections that collect provider details, program information, and certifications. Gather all necessary documents before starting, as incomplete applications can delay processing. Here’s a breakdown:
Section 1: Type of Application
- Select “New application” and specify the year if filing between October 1 and December 31.
- For renewals or adding programs, provide your existing provider number.
Section 2: CE Provider Name and Point of Contact Information
- Enter the full legal name, EIN or PTIN, mailing address, phone, and website.
- Provide contact details for a designated point of contact if different from the organization.
Section 3: Public Listing Information
- Choose how (or if) your organization appears on the IRS public list of approved providers, such as linking your website or opting out entirely.
Section 4: Provider Information
- Check your status (i–iv) and attach required proof, like accreditation letters.
- Indicate the target audience: Other Tax Return Preparers, EAs, ERPAs.
Section 5: Program Information (for New Programs)
- List program names, descriptions, credit hours, categories (e.g., Ethics, Federal Tax Update), and delivery methods (in-person, self-study, online).
- Programs must meet IRS standards, with each contact hour equaling 50 minutes.
Section 6: Renew Program(s)
- Provide prior-year program numbers and names for renewal. Annual Federal Tax Refresher courses cannot be renewed and must be submitted as new each year.
Signature and Certification
- Sign under penalty of perjury, certifying compliance with IRS rules on program quality, record-keeping (4 years), and participant evaluations.
How to Submit IRS Form 8498 and Associated Fees?
Submission is straightforward but requires attention to deadlines and fees:
- Online Filing: Preferred method via the IRS CE Provider system for faster processing.
- Mail: Send the completed form, attachments, and fee to IRS Continuing Education Processing Center, P.O. Box 1559, Sacramento, CA 95812. Paper processing takes 6–8 weeks.
- Fee: $650 non-refundable annual fee (covers registration or renewal), payable by check or money order to “IRS CE Application Fee.” No additional fees for adding programs mid-year.
New applications can be filed anytime, but renewals occur between October 1 and December 31 for the next year. Upon approval, you’ll receive a welcome letter with your numbers and obligations.
Important Notes and Compliance Tips for IRS Form 8498
- Compliance with Circular No. 230: Programs must be accurate, instructors qualified, and evaluations conducted. Records must be retained for 4 years and available for IRS review.
- State-Specific Rules: For example, CTEC-recognized providers must attach their approval letter.
- Common Pitfalls: Missing attachments or fees lead to rejection. Programs on state law qualify only if 80% compare federal and state taxes.
- Resources: Visit IRS.gov/taxpros/ce for FAQs, or contact the CE Processing Center at 1-855-296-3150 (U.S.) or 202-499-5606 (international).
- Download the Form: Access the latest PDF version directly from the IRS at https://www.irs.gov/pub/irs-pdf/f8498.pdf.
Why Become an IRS-Approved CE Provider?
Obtaining approval via Form 8498 enhances your organization’s reputation and allows you to support tax professionals in meeting their annual CE requirements—typically 16–72 hours depending on the credential. It’s a worthwhile investment for educational institutions, professional societies, and businesses focused on tax education.
For the most current information, always refer to official IRS sources. If you’re ready to apply, start gathering your documents today to ensure a smooth process.