What happens when an enrolled agent license is reinstated
An enrolled agent is a tax professional licensed by the Internal Revenue Service to represent clients before the IRS. When an enrolled agent license lapses—usually because continuing education requirements were not met or renewal fees were not paid—or is suspended due to disciplinary action, the agent loses the right to practice when ready. Reinstatement means the IRS has reviewed the agent's request and restored that license, allowing them to represent clients again.
The path to reinstatement depends on why the license was lost. A lapsed license due to missed renewal is simpler to restore than one suspended for misconduct or tax violations. The IRS publishes the status of every enrolled agent on its searchable database, so reinstatement is official only when that record changes.
Key Takeaways
- A lapsed enrolled agent license can usually be restored by paying back renewal fees and submitting proof of current continuing education hours, without a formal reinstatement process.
- A suspended license requires a written reinstatement request to the IRS Office of Professional Responsibility, along with evidence that the reason for suspension no longer applies.
- The IRS publishes the status of every enrolled agent in its searchable directory, so you can confirm reinstatement only by checking that official record.
- Reinstatement timelines vary: a lapsed license may be restored within weeks of payment, while a suspension reinstatement can take several months after the IRS reviews your request.
Difference between a lapsed license and a suspended license
A lapsed license expires when an enrolled agent does not renew before the important date. Enrolled agents must renew every three years and complete 72 hours of continuing education during that period. If renewal fees are not paid or the education requirement is not met by the important date, the license automatically lapses. This is an administrative status, not a disciplinary action.
A suspended license is imposed by the IRS Office of Professional Responsibility as a disciplinary measure. Suspension can result from tax violations, fraud, incompetence, disreputable conduct, or failure to comply with IRS regulations. The IRS sends formal notice of suspension, and the agent cannot practice during the suspension period. Suspension is more serious than lapse and requires a formal reinstatement process.
The renewal cycle for enrolled agents runs on a three-year schedule. The IRS assigns each agent a renewal month based on their enrollment date. If you miss that important date, your license lapses automatically. You can check your renewal date and current status in the IRS Enrolled Agent Directory.
Steps to restore a lapsed enrolled agent license
If your license lapsed because you missed the renewal important date, you do not need to file a formal reinstatement request. Instead, you renew as you normally would. First, gather proof that you completed 72 hours of continuing education during the three-year period before your license lapsed. The IRS accepts continuing education from approved providers, and you will need documentation showing the course titles, hours, and dates completed.
Next, submit Form 2587, "Statement Regarding Enrolled Agent Renewal," along with your renewal fee to the IRS. The current renewal fee is $155, though this amount can change. You can renew online through the IRS website, by mail, or through an authorized third-party provider. If you renew online, you upload your continuing education documentation directly. If you renew by mail, send copies of your education certificates along with the form and fee to the address listed on the IRS website.
Once the IRS receives your renewal materials and processes them, your license status changes from "lapsed" to "active" in the Enrolled Agent Directory. This typically takes two to four weeks, though it can take longer if your documentation is incomplete or if there are processing delays. You can check your status in the directory at any time to confirm reinstatement.
Steps to restore a suspended enrolled agent license
If your license was suspended, you must file a formal reinstatement request with the IRS Office of Professional Responsibility. There is no standard form for this; instead, you submit a written letter requesting reinstatement. The letter should explain why your license was suspended, what steps you have taken to address the underlying issue, and why you believe you should be reinstated.
For example, if your license was suspended because you failed to file your own tax returns, your letter should state that you have now filed all back returns and are current on your tax obligations. If suspension resulted from a disciplinary violation, you might describe additional training you have completed or changes to your business practices. Include copies of supporting documents—filed tax returns, completion certificates for ethics training, letters from clients or colleagues, or any other evidence that the reason for suspension no longer applies.
Mail your reinstatement request to the IRS Office of Professional Responsibility at the address provided in your suspension notice. Keep a copy for your records. The IRS will review your request and may ask for additional information. This process typically takes three to six months. You will receive written notice of the IRS decision. If reinstatement is granted, your status in the Enrolled Agent Directory will change to "active."
Continuing education requirements during and after reinstatement
If your license was lapsed, you must have completed 72 hours of continuing education during the three-year period before it lapsed in order to renew. If you did not complete those hours, you cannot straightforward renew; you must first complete the required education before submitting your renewal.
After reinstatement, you enter a new three-year renewal cycle. You will need to complete 72 hours of continuing education during that cycle and renew before your next important date. The IRS tracks your renewal date and sends reminders, though it is your responsibility to track your own continuing education hours and may support you meet the important date.
Continuing education must come from IRS-approved providers. The IRS publishes a list of approved providers on its website. Courses must cover federal tax law, ethics, or other topics relevant to tax practice. You can take courses online, in person, or through self-study materials, as long as the provider is approved.
Checking your enrolled agent status in the IRS directory
The IRS maintains a searchable Enrolled Agent Directory on its website. You can search by name, city, state, or enrollment number. The directory shows whether an agent's license is active, lapsed, or suspended. This is the official record of your status, and it is what clients and other professionals use to verify that you are currently licensed.
After you submit a renewal or reinstatement request, check the directory periodically to see when your status changes. A lapsed license typically updates within two to four weeks of the IRS processing your renewal. A suspended license may take longer, depending on how long the IRS takes to review your reinstatement request.
If your status does not change within the expected timeframe, contact the IRS directly. You can reach the Enrolled Agent Program at the phone number listed on the IRS website. Have your enrollment number and renewal confirmation number ready when you call.
Frequently Asked Questions
Can I represent clients while my reinstatement request is pending?
No. You cannot represent clients before the IRS while your license is lapsed or suspended. Doing so is unauthorized practice and can result in additional penalties. You must wait until your status changes to "active" in the Enrolled Agent Directory before you resume representation.
What if I do not have all my continuing education documentation?
Contact the providers where you took courses and request transcripts or certificates showing the hours completed and dates. If you cannot locate documentation, you may need to retake some courses to meet the 72-hour requirement before you can renew. The IRS does not waive the continuing education requirement.
How much does it cost to reinstate an enrolled agent license?
The renewal fee is $155. If your license was suspended, there is no additional reinstatement fee beyond the renewal fee you will pay when you renew after reinstatement is granted. However, if you need to retake continuing education courses, those costs depend on the provider.
Can I appeal if my reinstatement request is denied?
Yes. The IRS will include information about the appeal process in its denial letter. You have the right to request reconsideration and, in some cases, to appeal to the IRS Office of Appeals. Follow the instructions in the denial letter for next steps.
How long does reinstatement usually take?
A lapsed license typically renews within two to four weeks of the IRS receiving your renewal materials. A suspended license reinstatement can take three to six months, depending on the complexity of your case and how quickly the Office of Professional Responsibility reviews your request.