Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 23: Application for Enrollment to Practice Before the Internal Revenue Service
Internal Revenue Service Form 23 is the application used to seek enrollment as an Enrolled Agent, allowing individuals to represent taxpayers before the IRS. The $140 application fee is non‑refundable and must accompany the filing.
Need help with Form 23?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 23.
Start filling →Form Overview
IRS Form 23 - Application for Enrollment to Practice Before the Internal Revenue Service
Internal Revenue Service Form 23 is the application used to seek enrollment as an Enrolled Agent, allowing individuals to represent taxpayers before the IRS. The $140 application fee is non‑refundable and must accompany the filing.
Risk Radar
Scan points- 1Failing to sign the form under penalties of perjury will invalidate the application.
- 2Omitting the required signature and date on Part 2.
- 3Leaving the SSN line blank without checking the “no SSN/ITIN” box.
- 4Not providing the PTIN number in Part 1.
- 5Failing to attach additional pages for multiple EINs when required.
Plain English
Form 23 lets you apply to become an Enrolled Agent so you can practice before the IRS. You must have passed the Special Enrollment Exam, hold a PTIN, and pay a $140 fee. The form gathers personal and professional details and requires your signature. Submit it with payment to start the enrollment process.
Submission Date
- Filing date: 2022-11-04 22:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when applying for initial enrollment or renewal as an Enrolled Agent with the IRS.
- Do not use it when seeking practitioner status as a CPA, attorney, or for any purpose other than Enrolled Agent enrollment.
Form selector
Use this form or another form?
Applying for first‑time Enrolled Agent enrollment
Required to request enrollment and pay the $140 fee
✓ Confirm $140 fee and PTIN obtained
Requesting a waiver for the Special Enrollment Examination as a former IRS employee
Form includes a box to request a waiver within three years of separation
✓ Verify separation date entered
Renewing an existing Enrolled Agent enrollment
Renewal is voluntary but uses the same application form
✓ Ensure current enrollment status and fee are included
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Social Security Number (line 1)
SSN or checked box indicating no SSN · Form line 1
Preparer Tax Identification Number (line 5)
PTIN issued by the IRS · Form line 5
Special Enrollment Examination status
SEE pass certificate or written waiver request · Examination records or waiver documentation
Application fee payment
Check or money order for $140 payable to United States Treasury · Enclosed payment with mailed form
Signature (Part 2)
Signed form with date · Signature line on the form
Before you submit
- 1Verify PTIN is entered in line 5.
- 2Confirm the $140 payment is enclosed or electronic payment is completed.
- 3Check the former IRS employee box if applicable and enter the separation date.
- 4Answer all required questions, including 9‑12, and provide written explanations where required.
- 5List any EINs with business names and addresses if you answered Yes to the EIN question.
- 6Sign and date the form under penalties of perjury.
- 7Include current mailing address and contact information.
- 8Confirm the Special Enrollment Examination has been passed or a waiver request is indicated.
- 9Verify the form is the Rev. 11‑2022 edition.
- 10Address the envelope to the IRS Enrolled Agent Policy & Management address shown in the instructions.
How to file this form
- 1Obtain a Preparer Tax Identification Number (PTIN).
- 2Pass all three parts of the Special Enrollment Examination or request a waiver if eligible.
- 3Complete Form 23 with all required personal, PTIN, and EIN information.
- 4Enclose a check or money order for $140 payable to the United States Treasury, or submit payment electronically via www.pay.gov.
- 5Mail the completed form to IRS Enrolled Agent Policy & Management, 127 International Dr Room - EA125, Franklin, TN 37067.
- 6Retain a copy of the completed form and payment proof for your records.
- 7Await processing; check status after 60 days by calling 1‑855‑472‑5540.
Known limitations
- 1If you are working outside the United States and lack an SSN or ITIN, you may check the box on line 1 instead of providing an SSN.
- 2Former IRS employees may have limited eligibility and must request a waiver within three years of separation.
- 3Enrollment is not effective until the IRS approves the application; you cannot practice before approval.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 23 is the Rev. 11‑2022 edition (November 2022) as indicated on the form header; the source does not reference a later revision.
What changed or needs a fresh check
- Edition date — confirm revision is 11/2022 as shown on the form header
- Fee — confirm the $140 non‑refundable application fee is included
- Mailing address — confirm the address is IRS Enrolled Agent Policy & Management 127 International Dr Room - EA125 Franklin, TN 37067
- Signature — confirm a signature and date appear under penalties of perjury
- PTIN — confirm a valid Preparer Tax Identification Number is entered before completing the form
- SEE requirement — confirm the Special Enrollment Examination has been passed or a waiver request is indicated
Quick Facts
Downloads
After you file
- 1Keep the completed form and payment receipt for the duration of your enrollment.
- 2Monitor for an approval notice from the IRS confirming enrollment status.
- 3If no response is received after 60 days, call 1‑855‑472‑5540 to inquire about the application.
- 4Update any personal or business information with the IRS before approval if changes occur.
- 5If an error is discovered, submit a corrected Form 23 with an explanation of the correction.
- 6Record the enrollment number once received for future reference.
Sources
- SRCForm p.1 — revision date 11/2022 shown on the form header
- SRCForm p.1 — $140 application fee is non‑refundable
- SRCForm p.1 — before filing you must take and pass the Special Enrollment Examination, obtain a PTIN, and read Circular 230
- SRCForm p.3 — electronic payments can be made at www.pay.gov for renewal
- SRCForm p.3 — mailing address is IRS Enrolled Agent Policy & Management 127 International Dr Room - EA125 Franklin, TN 37067
- SRCForm p.3 — processing time generally about 60 days
- SRCForm p.3 — phone number for status checks is 1‑855‑472‑5540
- SRCForm p.3 — estimated average time to complete and file the form is 15 minutes
- SRCForm p.3 — former IRS employees may request a waiver within three (3) years of separation
- SRCForm p.3 — if you are working outside the U.S. and have no SSN or ITIN, check the box on line 1
Common confusion points
Do I need a Social Security Number?
The form asks for an SSN, but you may be outside the U.S.
→ Check the box on line 1 if you have no SSN or ITIN
Can I submit the fee electronically?
Instructions mention electronic payment for renewal only
→ Verify electronic payment is allowed for renewal at www.pay.gov; for initial filing include a check
Do I have to pass the SEE before mailing?
The form requires a passed SEE unless a waiver is requested
→ Confirm the SEE is passed or the waiver box is checked
What if I am a former IRS employee?
Eligibility may be limited and a waiver must be requested within three years of separation
→ Check the former employee box and enter the separation date
Do I need to include my EINs?
Providing EINs is optional and only required if you answered Yes to the EIN question
→ Supply EINs only when applicable
Is a signature optional?
The signature line is under penalties of perjury
→ Ensure the signature and date are present
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 23 – you must provide a written explanation for any affirmative answers to questions 9‑12, including dates and details.
Questions about IRS Form 23
What is IRS Form 23 used for?
Form 23 lets you apply to become an Enrolled Agent so you can practice before the IRS. You must have passed the Special Enrollment Exam, hold a PTIN, and pay a $140 fee. The form gathers personal and professional details and requires your signature. Submit it with payment to start the enrollment process.
Who must file IRS Form 23?
Individuals who want to become Enrolled Agents and have passed all three parts of the Special Enrollment Examination must file IRS Form 23.
What information does IRS Form 23 require?
Part 1 collects personal data such as SSN, date of birth, full legal name, address, email, telephone, PTIN and any EINs. Part 2 asks about CPA or attorney licensure, disciplinary matters and requires a signature under penalties of perjury.
Where do I file IRS Form 23?
Submit the form with a $140 check or money order payable to the United States Treasury to Internal Revenue Service Enrolled Agent Policy & Management, 127 International Dr Room - EA125, Franklin, TN 37067. Electronic filing and payment are also available at www.pay.gov.
How do I complete IRS Form 23?
First, pass all three parts of the Special Enrollment Examination, obtain a PTIN, and read Circular 230. Then complete Part 1 with your SSN, DOB, name, address, email, phone, PTIN and any EIN details. In Part 2 answer licensing questions, provide written explanations for any “Yes” answers to disciplinary questions, and sign under penalties of perjury with the date. Finally, enclose the $140 fee and mail the form to the address listed or file electronically at www.pay.gov.
What happens if IRS Form 23 is filed incorrectly?
Providing false or fraudulent information may subject you to penalties, and failing to answer any questions or sign the form can cause processing delays. Enrollment is not effective until the IRS approves the application.
Do I need a Social Security Number?
The form asks for an SSN, but you may be outside the U.S. Check the box on line 1 if you have no SSN or ITIN
Can I submit the fee electronically?
Instructions mention electronic payment for renewal only Verify electronic payment is allowed for renewal at www.pay.gov; for initial filing include a check
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.