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Official form guide
Form 14392: Continuing Education Waiver Request
IRS Form 14392 is a Continuing Education Waiver Request used by Enrolled Agents and Enrolled Retirement Plan Agents to request an exemption from CE requirements; waivers must be requested no later than the last day of the renewal application period.
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IRS Form 14392 - Continuing Education Waiver Request
IRS Form 14392 is a Continuing Education Waiver Request used by Enrolled Agents and Enrolled Retirement Plan Agents to request an exemption from CE requirements; waivers must be requested no later than the last day of the renewal application period.
Risk Radar
Scan points- 1Failing to submit the request by the last day of the renewal application period risks non-consideration.
- 2Filing without specifying All hours or Partial hours in the designation area.
- 3Not providing supporting documentation (like medical certificates) when requesting a Health reason waiver.
- 4Omitting the required PTIN for Enrolled Agents (EA).
- 5Forgetting to provide the ERPA enrollment number on Form 14392.
Plain English
This form allows an agent who works with the IRS to ask for permission not to complete all their required continuing education credits. If granted, this waiver means the agent does not have to meet the standard requirements for that specific enrollment cycle. Agents submit this when they cannot or will not get the necessary hours before their renewal deadline.
Submission Date
- Filing date: 2022-07-01 22:10:09
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an Enrolled Agent or Enrolled Retirement Plan Agent needs to request a waiver for continuing education requirements during their renewal cycle.
- Do not use it when you have already completed all required continuing education hours for the current cycle, as waivers are not granted if the CE has been met.
- Check Form 14392 instead when requesting a Continuing Education Waiver.
Form selector
Use this form or another form?
You are an Enrolled Agent (EA) and need to waive hours
EA must provide both their PTIN and EA enrollment number.
✓ Check the Designation section on page 1.
You are an ERPA and require a waiver due to health issues
Health waivers require attaching a medical certificate as supporting documentation.
✓ Confirm you attach the required document.
Your request is for 'Other compelling reasons'
These requests are considered on a case-by-case basis, requiring specific documentation.
✓ Ensure your justification is clearly documented.
Deadline or filing window
To be considered, a CE waiver request on Form 14392 must reach the IRS no later than the last day of the renewal application period. Agents are required to file timely applications for enrollment or registration even if they receive a waiver. Waivers requested for more than one consecutive renewal cycle are reviewed case-by-case.
Checklist
What you need before filling it out
Enrolled Agent (EA) designation
Must provide EA enrollment number and PTIN · Page 1/Instructions p.2
Reasons for Requesting a Waiver
Specific justification must be selected from the provided options (e.g., Health reasons) · Page 1
Required CE Hours (EA/ERPA)
72 hours every three years, with a minimum of 16 hours per year (2 on ethics) · Instructions p.2
Waiver Submission Deadline
Must be received no later than the last day of the renewal application period · Instructions p.2
Processing Timeframe
All waiver requests will be processed in 90 days · Instructions p.2
Applicant Name/Address
Full name and address of person requesting waiver · Page 1/Instructions p.2
Before you submit
- 1Verify the form revision reads July 2022.
- 2Ensure the applicant's full name and contact information are complete on Page 1.
- 3If applicable, confirm the correct designation (EA, ERPA) is selected and all corresponding numbers are listed.
- 4Select the appropriate 'Reasons for Requesting a Waiver' and attach supporting documentation if required (e.g., medical certificate).
- 5Check the box indicating whether you previously applied for a waiver and provide the date if yes.
- 6Sign the form under penalty of perjury, printing or typing your name clearly.
- 7Mail the completed Form 14392 to the Office of Enrollment at 985 Michigan Ave, Detroit, MI 48226.
How to file this form
- 1Complete all Name and Contact Information fields on Page 1 (including City, State, ZIP code).
- 2Select the correct Designation (EA or ERPA) and provide the necessary enrollment/PTIN numbers.
- 3Indicate whether you are requesting a waiver for 'All hours' or 'Partial hours,' and select your primary reason(s) for the request on Page 1.
- 4Attach required supporting documentation based on your stated reason (e.g., medical certificate for Health reasons).
- 5proof_of_filing
- 6:
- 7Mail the completed Form 14392 to the Office of Enrollment at 985 Michigan Ave, Detroit, MI 48226.
Known limitations
- 1A Continuing Education (CE) waiver request must be received no later than the last day of the renewal application period to be considered.
- 2If an individual is granted a CE waiver, that individual is required to file timely applications for renewal of enrollment or registration.
- 3The primary purpose of Form 14392 is to report potential violations of the law by continuing education providers.
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->The current edition is Revision 7, dated July 2022. The source indicates this form is available at www.irs.gov and does not specify if any changes have occurred since the revision date.
What changed or needs a fresh check
- Edition date — confirm the revision reads July 2022.
- Catalog Number — confirm it reads 59537K.
- Mailing address — confirm the destination is Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226.
- Signature — ensure the applicant signs and dates the form before mailing.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed IRS Form 14392 after filing it.
- 2Expect that all waiver requests will be processed within 90 days.
- 3If information is incorrect, correct it and resubmit the form to the Office of Enrollment at 985 Michigan Ave, Detroit, MI 48226.
- 4The IRS may disclose the submitted information to other countries under a tax treaty.
Sources
- SRCForm 14392 (Rev. 7-2022) is titled Continuing Education Waiver Request and has Catalog Number 59537K (Instructions p.1).
- SRCThe deadline to receive a CE waiver request is no later than the last day of the renewal application period (Instructions p.2).
- SRCEnrolled Agents (EA) must provide their Enrolled Agent Enrollment Number and PTIN on Form 14392 (Instructions p.2).
- SRCERPA agents should provide their ERPA Enrollment Number, and optionally their PTIN (Instructions p.2).
- SRCA waiver for Health reasons requires attaching a medical certificate (Form p.1 / Instructions p.2).
- SRCThe completed Form 14392 must be mailed to the Office of Enrollment at 985 Michigan Ave, Detroit, MI 48226 (Form p.1).
Common confusion points
What do Enrolled Agents (EA) need to provide on Form 14392?
EA must provide both their Enrolled Agent Enrollment Number and their PTIN.
→ Check Box P for these numbers.
Do all agents need a PTIN?
ERPA agents should provide their PTIN if they have one, while EAs must provide theirs.
→ Verify the requirement based on your Designation (EA vs. ERPA).
How do I request partial hours waiver?
Select "Partial hours" under the 'Requesting waiver for' section, in addition to filling out all other required fields.
What documentation is needed for a Health reasons waiver?
A medical certificate must be provided with the request.
→ Ensure this document is attached when submitting Form 14392.
Who should receive the completed form?
Mail the completed form to the Office of Enrollment at 985 Michigan Ave, Detroit, MI 48226.
→ Confirm the mailing address matches the one on your copy before sending.
What happens if I don't provide all the information requested?
Providing false or fraudulent information may subject the filer to penalties; however, failure to provide *all* or part of the information will not affect the filing itself.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If a waiver is granted, the filer must file timely applications for renewal of enrollment or registration.
Questions about IRS Form 14392
What is IRS Form 14392 used for?
This form allows an agent who works with the IRS to ask for permission not to complete all their required continuing education credits. If granted, this waiver means the agent does not have to meet the standard requirements for that specific enrollment cycle. Agents submit this when they cannot or will not get the necessary hours before their renewal deadline.
Who must file IRS Form 14392?
Enrolled Agents and Enrolled Retirement Plan Agents may request a waiver of continuing education requirements on Form 14392.
What information does IRS Form 14392 require?
The form collects personal details in the Name and Contact Information section, specifies if the waiver is for All hours or Partial hours, and requires detailing reasons like Health reasons or Extended active military duty in the Reasons for Requesting a Waiver box.
When is IRS Form 14392 due?
A request for a Continuing Education (CE) waiver must be received no later than the last day of the renewal application period to be considered by the IRS.
Where do I file IRS Form 14392?
Mail completed Form 14392 to the address listed on the form; the official mailing location is specified within the document itself.
How do I complete IRS Form 14392?
First, the applicant completes Name and Contact Information and selects the appropriate designation (EA or ERPA). Next, they check the box for All hours or Partial hours and select a reason from the list provided. Finally, the filer must sign and date the form under penalty of perjury before mailing it.
What happens if IRS Form 14392 is filed incorrectly?
Providing false or fraudulent information on Form 14392 may subject the filer to penalties. The IRS may also disclose this information to enforce tax laws civilly and criminally.
What do Enrolled Agents (EA) need to provide on Form 14392?
EA must provide both their Enrolled Agent Enrollment Number and their PTIN. Check Box P for these numbers.
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