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Official form guide
Form 23: Application for Enrollment to Practice Before the Internal Revenue Service
IRS Form 23 is the Application for Enrollment to Practice Before the Internal Revenue Service, filed by individuals seeking IRS practice rights. The application fee is $140 and is non-refundable.
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IRS Form 23 - Application for Enrollment to Practice Before the Internal Revenue Service
IRS Form 23 is the Application for Enrollment to Practice Before the Internal Revenue Service, filed by individuals seeking IRS practice rights. The application fee is $140 and is non-refundable.
Risk Radar
Scan points- 1Do not forget to take and pass all three parts of the Special Enrollment Examination before filing Form 23.
- 2Filing without taking and passing all three parts of the Special Enrollment Examination.
- 3Not obtaining a Preparer Tax Identification Number (PTIN) before filing Form 23.
- 4Failing to enclose a $140 check or money order when mailing the application.
- 5Omitting the required written explanation if answering 'YES' to questions 9, 10, 11, or 12.
Plain English
This form allows someone to officially register with the IRS to represent clients or file taxes on their behalf. By completing Form 23 (Rev. 11-2022), an applicant formally requests authorization to practice before the Internal Revenue Service. The application requires passing a special examination and obtaining a PTIN.
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.
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What this form is for
- Use this form when applying to enroll to practice before the Internal Revenue Service and are subject to filing IRS Form 23 (Rev. 11-2022).
- Do not use it when you have already been enrolled, but need to update information or renew your status.
- Check Form 23 instead when applying for enrollment to practice before the Internal Revenue Service.
Form selector
Use this form or another form?
Former IRS Employee
Use this form and check the box indicating former employment status if you separated from the IRS.
✓ Check the top of Form 23.
No SSN/ITIN (Working outside U.S.)
If working outside the U.S. without an SSN or ITIN, check the box on line 1.
✓ Ensure line 1 is checked correctly.
IRS Employee Taxpayer
Use this form and check the appropriate box to indicate your status as a former IRS employee.
✓ Check the top of Form 23.
Deadline or filing window
The source does not state a specific trigger event deadline. However, applicants should anticipate that processing will generally take about 60 days after submission. Renewal applications are voluntary, but if filed, they must include the requested information.
Checklist
What you need before filling it out
Application Fee
$140 · Line item description/Instructions
SSN Requirement
Must be present if living and working in the U.S. · Line 1 / Instructions p.3
PTIN Number
Enter your PTIN number issued by the IRS · Line 5
CAF Number(s)
Yes/No answer, followed by numbers if "Yes" · Line 7
Tax Crime Conviction
Yes/No answer · Line 11
Mailing Address
Internal Revenue Service Enrolled Agent Policy & Management, 127 International Dr Room - EA125 Franklin, TN 37067 · Where to send this form section (p.3)
Before you submit
- 1Take and pass all three parts of the Special Enrollment Examination.
- 2Obtain a Preparer Tax Identification Number (PTIN).
- 3Read Circular 230.
- 4Answer every question on Form 23.
- 5If answering 'YES' to questions 9, 10, 11, or 12, provide a written explanation of the matter.
- 6Sign Part 2 of Form 23 under penalties of perjury.
- 7Enclose a check or money order for $140 if mailing.
How to file this form
- 1Complete all fields on Form 23, including providing your PTIN and answering all questions.
- 2If applicable, check the box indicating you are requesting a waiver from taking the Special Enrollment Examination (SEE) for former IRS employees.
- 3Sign Part 2 of Form 23 under penalties of perjury.
- 4Enclose a check or money order in the amount of $140 made payable to the United States Treasury if mailing the application.
Known limitations
- 1A filer may be eligible for a waiver to take the Special Enrollment Examination (SEE) if they submit an application within three (3) years from their separation date with the Internal Revenue Service (IRS).
- 2If a filer is working outside of the U.S. and does not have a Social Security Number (SSN), they must check the box on line 1 of Form 23.
- 3A filer who does not have an SSN but is living and working in the United States (U.S.) is required to have an SSN, though this implies an exception for those without one.
- 4The application fee of $140 is non-refundable.
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 11-2022; the source does not point to a separate 'latest information' page, but it provides instruction references for additional details.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11-2022.
- Fee — verify the application fee is $140 and it is non-refundable.
- Mailing address — confirm the primary mailing address is Internal Revenue Service Enrolled Agent Policy & Management, 127 International Dr Room - EA125 Franklin, TN 37067.
- Signature — ensure you sign on Part 2 of Form 23.
- PTIN requirement — confirm you have obtained a Preparer Tax Identification Number (PTIN) before completing the form.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 23 after filing it.
- 2Enrollment status is not effective until the IRS approves the request, which generally takes about 60 days to process.
- 3A filer who receives their form should expect an evaluation that may include a suitability check and background review.
- 4If questions arise before or during processing, a filer can call 1-855-472-5540 (allowing 60 days for processing first).
- 5The IRS may conduct a suitability check that includes reviewing personal and business tax compliance.
Sources
- SRCForm 23 (November 2022) — The official title is Application for Enrollment to Practice Before the Internal Revenue Service.
- SRCInstructions p.1 — A filer must take and pass all three parts of the Special Enrollment Examination before filing Form 23.
- SRCInstructions p.1 — A filer must obtain a Preparer Tax Identification Number (PTIN) before filling out Form 23.
- SRCInstructions p.1 — The application fee for Form 23 is $140 and it is non-refundable.
- SRCInstructions p.3 — If mailing the application, a check or money order of $140 made payable to the United States Treasury must be enclosed.
- SRCInstructions p.3 — It generally takes about 60 days to process applications for Form 23 enrollment.
- SRCInstructions p.3 — The IRS may conduct a suitability check during the evaluation of Form 23.
- SRCInstructions p.1 — A filer must enter their PTIN number issued by the IRS on line 5 of Form 23.
Common confusion points
What must I do before filing Form 23?
A filer must take and pass all three parts of the Special Enrollment Examination (SEE), obtain a Preparer Tax Identification Number (PTIN), and read Circular 230.
→ Confirm these prerequisites are met before submitting.
Do I need to pay the fee electronically or by mail?
The application fee is $140; it can be paid electronically at www.pay.gov, or by mailing a check/money order payable to the United States Treasury.
→ Check your preferred payment method and ensure the amount is exactly $140.
When does my enrollment status officially start?
The enrollment status only becomes effective after the IRS approves the request; it is not effective upon filing.
→ Do not assume you are authorized to practice until approval is granted by the IRS.
What if I don't have an SSN but live in the U.S.?
If living and working in the U.S., an SSN is required, but there is a specific box on line 1 for this situation.
→ Check the appropriate box on line 1 to indicate your status.
Where should I send Form 23 if I am mailing it?
The form must be sent to Internal Revenue Service Enrolled Agent Policy & Management at 127 International Dr Room - EA125 Franklin, TN 37067.
→ Do not use the P.O. Box address (P.O. Box 33968; Detroit, MI, 48232) unless instructed otherwise.
How long will processing take?
Generally, it takes about 60 days to process applications.
Workflow map
Related forms and next steps
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After
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⚠ If something goes wrong
- If processing takes longer than 60 days, a filer can call 1-855-472-5540 to check on the status.
Questions about IRS Form 23
What is IRS Form 23 used for?
This form allows someone to officially register with the IRS to represent clients or file taxes on their behalf. By completing Form 23 (Rev. 11-2022), an applicant formally requests authorization to practice before the Internal Revenue Service. The application requires passing a special examination and obtaining a PTIN.
Who must file IRS Form 23?
An individual must file IRS Form 23 if they wish to enroll to practice before the Internal Revenue Service.
What information does IRS Form 23 require?
The form collects personal details in Part 1, such as SSN, date of birth, and contact information. It also gathers professional data, including whether the applicant is a CPA or Attorney, and any EINs held.
When is IRS Form 23 due?
The source does not state a specific filing deadline; rather, it notes that processing generally takes about 60 days after submission.
Where do I file IRS Form 23?
Applicants can renew and pay electronically via www.pay.gov. If mailing the application, it must be sent to Internal Revenue Service Enrolled Agent Policy & Management at 127 Dr Room - EA125 Franklin, TN 37067.
How do I complete IRS Form 23?
First, an applicant must complete all required questions on the form. Next, they must sign and date Part 2 under penalty of perjury. If mailing the application, a check or money order for $140 must be enclosed.
What happens if IRS Form 23 is filed incorrectly?
Failure to answer any questions or sign IRS Form 23 could result in processing delays. Furthermore, providing false or fraudulent information may subject the applicant to penalties.
What must I do before filing Form 23?
A filer must take and pass all three parts of the Special Enrollment Examination (SEE), obtain a Preparer Tax Identification Number (PTIN), and read Circular 230. Confirm these prerequisites are met before submitting.
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