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Official form guide
Form 8498: Continuing Education Provider Application and Request for Provider Number
Internal Revenue Service Form 8498 is the Continuing Education Provider Application and Request for Provider Number. It registers or renews CE providers and requires a $650 nonrefundable fee.
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IRS Form 8498 - Continuing Education Provider Application and Request for Provider Number
Internal Revenue Service Form 8498 is the Continuing Education Provider Application and Request for Provider Number. It registers or renews CE providers and requires a $650 nonrefundable fee.
Risk Radar
Scan points- 1Missing the $650 fee causes the application to be rejected.
- 2Omitting the required $650 check or money order payable to “IRS CE Application Fee”.
- 3Failing to check the appropriate Type of Application box (New, Renewal, or Add Program).
- 4Leaving the CE Provider’s EIN or PTIN blank in the provider information section.
- 5Not entering the five‑character CE Provider Number on a renewal request.
Plain English
Form 8498 lets a continuing education provider apply for or renew its IRS provider number. You fill in the provider’s details, choose public‑listing options, attach any required documents, and include the $650 fee. The IRS then reviews the request and adds the provider to its approved list.
Submission Date
- Filing date: 2023-08-31 22:10:13
- 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 for initial IRS-approved continuing education provider status or renewing an existing provider status.
- Do not use this form when filing tax returns or other non‑CE related IRS documents.
Form selector
Use this form or another form?
Applying for initial CE provider approval
Required to register as IRS‑approved CE provider
✓ Verify fee and attachment completeness
Renewing CE provider status for the next calendar year
Annual renewal mandated by the IRS
✓ Confirm renewal period (Oct 1‑Dec 31) and fee
Adding a new program to an existing CE provider roster
New program must be attached to renewal request
✓ Ensure program details and accreditation letters are included
Deadline or filing window
New providers can apply anytime, but if applying between Oct 1 and Dec 31 they must indicate whether the application is for the current or next calendar year. Renewals must be filed between Oct 1 and Dec 31 of the current year; no extension is provided.
Checklist
What you need before filling it out
CE Provider status selection
Accreditation, recognition, or approval letter · Provider Information section
Application fee payment
Check or money order payable to “IRS CE Application Fee” · Fee section on page 2
Point of Contact (POC) details
Name, phone, email, mailing address · POC fields on page 1
Public listing preferences
Indication of website link, email, phone, organization name · Public listing information section
Program renewal information
Program number and program name for each program · Renew program(s) section on page 2
Before you submit
- 1Confirm the revision date reads 9-2023
- 2Verify the $650 fee is included and payable to “IRS CE Application Fee”
- 3Attach accreditation, recognition, or approval letters matching the selected provider status
- 4Enter complete Point of Contact information, including phone extension and email
- 5Specify public listing choices accurately
- 6List program numbers and names for any renewals or new programs
- 7Sign the form as owner, officer, or authorized representative
- 8Date the signature
- 9If mailing, place the check in the envelope without paper clips or staples
- 10Mail to IRS Continuing Education Processing Center, P.O. Box 1559, Sacramento, CA 95812
- 11Retain a copy of the completed form and all attachments
How to file this form
- 1Gather required documentation such as accreditation letters, program details, and the $650 payment
- 2Complete all sections of Form 8498, including provider status and Point of Contact information
- 3Attach the $650 check payable to “IRS CE Application Fee” and any required letters
- 4Sign the form as an authorized representative
- 5Submit the form electronically via the vendor portal or mail it to the IRS Continuing Education Processing Center, P.O. Box 1559, Sacramento, CA 95812
- 6Keep a copy of the submitted form and attachments for your records
Known limitations
- 1Annual Federal Tax Refresher courses cannot be renewed; they must be submitted as new programs each year — Form p.5
- 2The $650 application fee is nonrefundable; it cannot be reclaimed if the application is rejected — Form p.2
- 3Applicants filing between Oct 1 and Dec 31 must indicate whether the request is for the current calendar year or the next calendar year — Form p.4
- 4Form 8498 must be signed by the owner, officer, or an individual authorized to sign on behalf of the applicant and who is knowledgeable about the applicant's continuing education processes — Form p.4
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 8498 is revised 9-2023; the source does not indicate any newer version.
What changed or needs a fresh check
- Edition date — confirm revision reads 9-2023
- Fee — confirm $650 nonrefundable application fee is included
- Mailing address — confirm mailing to IRS Continuing Education Processing Center, P.O. Box 1559, Sacramento, CA 95812
- Signature — confirm form signed by owner, officer, or authorized individual knowledgeable about CE processes
- Electronic filing option — confirm if using the vendor portal for electronic submission
Quick Facts
Downloads
After you file
- 1Retain a complete copy of the submitted Form 8498 and all attachments for your records
- 2Keep the receipt for the $650 payment; the fee is nonrefundable and must be included with the request — Form p.2
- 3Expect an email sent to the PPOC's email address with login instructions for the CE Provider Registration System — Form p.4
- 4If the IRS indicates missing documentation, correct the deficiency and resend the form with the required attachments — Form p.4
Sources
- SRCForm p.2 — There is a $650 application fee. This fee is nonrefundable. Full payment must be included with your request/renewal.
- SRCForm p.4 — The registration and renewal fee is the same: $650.00 per year. Check should be made payable to “IRS CE Application Fee”. This fee is non‑refundable.
- SRCForm p.5 — Annual Federal Tax Refresher courses cannot be renewed. They must be added as new programs each year.
- SRCForm p.4 — If applicants are applying between Oct 1 and Dec 31 they must specify if they are applying for the current calendar year or the next calendar year.
- SRCForm p.4 — Form 8498 must be signed by the owner, officer, or an individual who is authorized to sign on behalf of the applicant and who is knowledgeable about the applicant's continuing education processes and programs.
- SRCForm p.4 — When an email address is given for the PPOC, communication will be sent to the PPOC's email address alerting them to log in to their secure email box within the CE Provider Registration System.
- SRCForm p.4 — Processing of this form may be delayed if the required documentation is not attached.
- SRCForm p.5 — Public listing options allow opting out of showing organization name or contact information on the IRS‑approved CE providers list.
Common confusion points
Do I need to pay the $650 fee when renewing?
The fee applies to both new registrations and renewals, as stated in the instructions.
→ Verify that a check payable to “IRS CE Application Fee” is included with the form — Form p.2
Can I renew an Annual Federal Tax Refresher course?
The form explicitly says Annual Federal Tax Refresher courses cannot be renewed.
→ Ensure the program is entered as a new program, not a renewal — Form p.5
Do I have to specify the calendar year if I file between Oct 1 and Dec 31?
The instructions require specifying whether the request is for the current or next calendar year.
→ Mark the appropriate year on the application — Form p.4
Will my organization’s contact information appear on the public list?
Multiple public‑listing options exist, including opt‑out choices.
→ Review the public listing selections on page 5 and choose the desired option — Form p.5
Who is allowed to sign Form 8498?
The form must be signed by the owner, officer, or an authorized individual knowledgeable about CE processes.
→ Confirm the signer meets one of those categories — Form p.4
Can I attach the payment check with paper clips or staples?
The fee instructions prohibit using paper clips or staples with the check or money order.
→ Ensure the payment is unattached and free of staples or clips — Form p.2
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 – Power of Attorney and Declaration of Representative, used to authorize representation if provider status is revoked.
Questions about IRS Form 8498
What is IRS Form 8498 used for?
Form 8498 lets a continuing education provider apply for or renew its IRS provider number. You fill in the provider’s details, choose public‑listing options, attach any required documents, and include the $650 fee. The IRS then reviews the request and adds the provider to its approved list.
Who must file IRS Form 8498?
Continuing Education Providers that offer CE credit to enrolled agents, enrolled retirement plan agents, or other tax return preparers must file IRS Form 8498.
What information does IRS Form 8498 require?
The form collects the provider’s name, EIN or PTIN, mailing and contact information, provider status, public‑listing preferences, and, for renewals, the five‑character CE Provider Number.
When is IRS Form 8498 due?
New applications may be filed at any time during the calendar year; renewals must be submitted between October 1 and December 31 of the current year.
Where do I file IRS Form 8498?
Mail the completed Form 8498 and required attachments to the IRS Continuing Education Processing Center, P.O. Box 1559, Sacramento, CA 95812.
How do I complete IRS Form 8498?
First, select the appropriate Type of Application (New, Renewal, or Add Program). Next, complete the provider name, EIN/PTIN, and contact fields, and indicate public‑listing choices. Attach any required documents, include a $650 check payable to “IRS CE Application Fee,” and have the owner, officer, or authorized signatory sign the form. Finally, mail the package to the IRS Continuing Education Processing Center.
What happens if IRS Form 8498 is filed incorrectly?
If required documentation or the $650 fee is missing, processing is delayed or the request is rejected.
Do I need to pay the $650 fee when renewing?
The fee applies to both new registrations and renewals, as stated in the instructions. Verify that a check payable to “IRS CE Application Fee” is included with the form — Form p.2
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