Form 23 - 2022

Common questions about Form 23

IRS Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, is the final step in becoming an enrolled agent (EA). Passing all three parts of the Special Enrollment Examination qualifies you to apply, but your EA status is not official until the IRS reviews and approves your Form 23.

What is Form 23 used for?

Form 23 is how you formally apply to the IRS for enrolled agent status. It initiates a suitability review that covers your personal tax compliance history and a criminal background check. The IRS uses this process to confirm that applicants meet the conduct standards required to represent taxpayers.

Former IRS employees can also use Form 23 to apply for enrollment by requesting a waiver of the Special Enrollment Examination, provided they have the qualifying years of technical experience set out in Circular 230.

Is there a fee to file Form 23?

Yes. The current application fee is $140, payable to the IRS. You can submit this online through Pay.gov or by mailing a check along with a completed paper form. The fee is non-refundable regardless of the outcome of your application.

Can I file Form 23 electronically?

Form 23 is available online through Pay.gov, the US government's official payment and forms portal. Filing through Pay.gov is the faster option and allows you to pay the $140 fee securely by bank transfer or card. If you prefer to file by mail, a PDF version of the form is available on IRS.gov. Send the completed form and a check to the address listed in the instructions.

How long does Form 23 take to be approved?

The IRS processes applications in the order they are received. For candidates who have passed the SEE, the target processing time is 60 days from receipt. Former IRS employees requesting a SEE waiver should expect a longer review, typically around 90 to 120 days, because the IRS must verify the scope of qualifying experience before granting full or limited enrollment.

How can I track the status of Form 23?

There is no online tracking tool for Form 23 applications. The IRS advises waiting the full 60-day window before following up. After that, you can contact the Office of Enrollment directly by phone or email with your full name and mailing address to ask about your application's progress.

What happens if I don't file Form 23?

Passing the SEE does not automatically make you an enrolled agent. You must submit Form 23 within one year of passing the third examination part. Missing that window means you will need to take additional steps before you can apply, which may include retaking portions of the exam.

If you are an existing enrolled agent who has not renewed using Form 8554 by the required deadline, the IRS will place your enrollment on inactive status. An inactive EA cannot represent taxpayers before the IRS until reinstatement is completed.

Tips for avoiding delays

Applications that are incomplete or contain inconsistencies are a common source of processing holdups. Before submitting, check that:

• Your name matches exactly what you used when registering for the SEE.
• All questions on the form are answered fully.
• The form is signed and dated.
• The $140 fee is included if filing by mail.
• Any compliance-related questions include a brief, factual explanation where one is required.

Ready to complete Form 23? LuminPDF's fillable Form 23 template makes it straightforward to work through the application at your own pace, save your progress and produce a clean copy ready to submit through Pay.gov or send by mail. Try it today for free.