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Official form guide
Form 14392: Continuing Education Waiver Request
IRS Form 14392 is the Continuing Education Waiver Request used by Enrolled Agents and Enrolled Retirement Plan Agents to seek exemption from CE requirements for a renewal cycle; the request must be received 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 the Continuing Education Waiver Request used by Enrolled Agents and Enrolled Retirement Plan Agents to seek exemption from CE requirements for a renewal cycle; the request must be received no later than the last day of the renewal application period.
Risk Radar
Scan points- 1Submitting false information can lead to penalties.
- 2Failing to include the PTIN or enrollment number for the designated EA or ERPA.
- 3Selecting the wrong waiver type (all hours vs. partial hours) without proper justification.
- 4Omitting required supporting documentation for health, military duty, or extended absence reasons.
- 5Leaving the prior waiver question blank when a previous waiver was requested.
Plain English
This form lets an Enrolled Agent or Enrolled Retirement Plan Agent ask the IRS to waive the continuing‑education credits they need for renewal. They must explain the reason—like health issues, military duty, or long‑term absence—and attach supporting documents.
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 requests a waiver of continuing education requirements due to health, extended military duty, extended absence from the United States, or other compelling reasons.
- Do not use it when the individual has already completed the required continuing education hours for the cycle.
Form selector
Use this form or another form?
Requesting a CE waiver for health reasons
Requires a medical certificate attachment
✓ Verify medical certificate is attached
Requesting a CE waiver for extended active military duty
Requires military orders attachment
✓ Verify military orders are attached
Requesting a CE waiver for extended absence abroad
Requires employer letter confirming no IRS practice during absence
✓ Verify employer letter is attached
Deadline or filing window
A waiver can be requested when an Enrolled Agent or Enrolled Retirement Plan Agent cannot complete the required continuing‑education credits before the renewal deadline. The request must be filed by the last day of the renewal application period. No extension is provided in the instructions.
Checklist
What you need before filling it out
Applicant name and contact information
Full name, telephone number, mailing address · Top section of the form
Designation and enrollment numbers
EA enrollment number and PTIN or ERPA enrollment number and PTIN · Designation area
Reasons for Requesting a Waiver
Medical certificate, military orders, employer letter, or other documentation · Reasons checkboxes section
Signature
Signature, printed name, date signed · Signature block at bottom of form
Mailing address for submission
Office of Enrollment address · Bottom of form where mailing address is printed
Before you submit
- 1Confirm you are an Enrolled Agent or Enrolled Retirement Plan Agent.
- 2Enter applicant name, telephone number, and complete mailing address.
- 3Provide the correct designation and enrollment numbers (EA enrollment number and PTIN, or ERPA enrollment number and PTIN).
- 4Select All hours or Partial hours for the waiver request.
- 5Check the appropriate reason(s) for the waiver and attach the required supporting documentation.
- 6Indicate whether you previously applied for a waiver and, if yes, provide the prior request date and outcome.
- 7Sign and date the form in the signature block.
- 8Verify the completed form is mailed to Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226.
- 9Ensure the request is submitted by the last day of the renewal application period.
How to file this form
- 1Download Form 14392 from www.irs.gov.
- 2Fill out all required fields, including contact information, designation, and enrollment numbers.
- 3Attach supporting documentation for the selected waiver reason(s).
- 4Sign and date the form.
- 5Mail the completed form to Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226.
- 6Retain a copy of the mailed package as proof of filing.
Known limitations
- 1Request must be received no later than the last day of the renewal application period.
- 2Waiver for an extended absence from the United States is not available if the individual continues to practice before the IRS during that period.
- 3Health, military duty, extended absence, or other compelling reasons must be supported by the required documentation (medical certificate, military orders, employer letter, etc.).
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.
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Fillable formOpen in Editor->Form 14392 is revised in July 2022 (Rev. 7-2022) as shown on the form cover; the source does not indicate a newer revision.
What changed or needs a fresh check
- Edition date — confirm revision reads 7-2022
- Deadline — confirm request received by the last day of the renewal application period
- Mailing address — confirm address is Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226
- Signature — confirm signature, printed name, and date are provided
- Fee — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a signed copy of the completed Form 14392 and all attached supporting documents for your records.
- 2Retain the records as long as they may become material to IRS administration.
- 3Expect the waiver decision to be processed within 90 days after the form is mailed.
- 4If the waiver is approved, file a timely renewal application for enrollment or registration.
- 5If the waiver is denied, you may submit a corrected Form 14392 with a new signature.
- 6If an error is discovered after mailing, resend a revised form to the Office of Enrollment.
Sources
- SRCForm p.1 — Enrolled Agents must provide both their Enrolled Agent Enrollment Number and their PTIN.
- SRCForm p.1 — Enrolled Retirement Plan Agents must provide their ERPA Enrollment Number; ERPAs should provide their PTIN if they have one.
- SRCForm p.1 — Reasons for waiver include health (attach medical certificate), extended active military duty (attach military orders), absence from the United States (attach letter from employer), and other compelling reasons (attach documentation).
- SRCForm p.2 — Request for a CE waiver must be received no later than the last day of the renewal application period.
- SRCForm p.2 — All waiver requests will be processed in 90 days.
- SRCForm p.2 — Those granted waivers are required to file timely applications for renewal of enrollment or registration.
- SRCForm p.1 — Mail completed form to Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226.
- SRCForm p.2 — Estimated average time to complete the form is 15 minutes.
Common confusion points
Do I need to provide both my EA enrollment number and my PTIN?
The form requires Enrolled Agents to list both numbers.
→ Verify both numbers are entered in the designated fields.
Can I request a waiver for only part of my required CE hours?
The form includes checkboxes for “All hours” and “Partial hours.”
→ Mark the appropriate box that reflects your request.
What supporting document is needed for a health‑related waiver?
Health reasons must be accompanied by a medical certificate.
→ Attach a medical certificate to the form.
Do I have to include military orders for a military‑duty waiver?
Extended active military duty requires supporting documentation.
→ Include the military orders with your submission.
If I was abroad but worked for the IRS, can I still claim an absence waiver?
Waivers for absence apply only if the individual does not practice before the IRS during that time.
→ Confirm you did not practice before the IRS while absent.
When is the deadline to submit my waiver request?
The request must be received by the last day of the renewal application period.
→ Check the renewal period end date and mail before that date.
Will I receive a written decision after I submit the waiver?
The IRS processes waiver requests within 90 days.
→ Expect a response from the Office of Enrollment within 90 days.
Where should I mail the completed waiver form?
The form specifies a mailing address for the Office of Enrollment.
→ Send the form to Office of Enrollment, 985 Michigan Ave, Detroit, MI 48226.
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Questions about IRS Form 14392
What is IRS Form 14392 used for?
This form lets an Enrolled Agent or Enrolled Retirement Plan Agent ask the IRS to waive the continuing‑education credits they need for renewal. They must explain the reason—like health issues, military duty, or long‑term absence—and attach supporting documents.
Who must file IRS Form 14392?
Enrolled Agents and Enrolled Retirement Plan Agents may request a waiver of continuing‑education requirements.
What information does IRS Form 14392 require?
The form collects the applicant’s name, contact details, PTIN, EA or ERPA enrollment number, the type of waiver (all or partial hours), mailing address, reason for the request with supporting documentation, prior waiver history, and a signature.
When is IRS Form 14392 due?
The waiver request must be received by the last day of the renewal application period.
How do I complete IRS Form 14392?
First, enter the applicant’s full name, telephone, and mailing address. Then provide the PTIN and the EA enrollment number or ERPA enrollment number, depending on designation. Choose the waiver type and reason, attach the required supporting documents, answer the prior‑waiver questions, and finally 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 may subject the filer to penalties.
Do I need to provide both my EA enrollment number and my PTIN?
The form requires Enrolled Agents to list both numbers. Verify both numbers are entered in the designated fields.
Can I request a waiver for only part of my required CE hours?
The form includes checkboxes for “All hours” and “Partial hours.” Mark the appropriate box that reflects your request.
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