Enrolled Retirement Plan Agent Program (ERPA) - How Do I Become an ERPA?
How Do I Apply to Become an ERPA?
First, take the ERPA Special Enrollment Examination (ERPA SEE) or have qualifying experience as a former IRS Employee. See www.erpaexam.org for further information on the testing process.
- Former IRS Employees: Eligible former IRS employees may apply for ERPA status using Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. See Circular 230 for ERPA enrollment criteria. In brief, a former IRS employee with qualifying experience (for example, regularly engaged in applying and interpreting the provisions of the Code and regulations relating to retirement plan matters and having at least 5 years of service with the IRS) may forego the ERPA SEE. Eligible former employees should file Form 23-EP with the application fee and be prepared to pass the tax compliance and background checks.
Second, after passing the ERPA SEE, the candidate must apply for enrollment as an ERPA with the IRS through pay.gov or by mail.
Third, follow renewal and continuing education procedures. ERPAs will be required to demonstrate competency and be held to professional and ethical standards of conduct.
Page Last Reviewed or Updated: 2012-08-23
