EnrolledAgentKit

Form 23: the enrollment application

Form 23 is the application for enrollment to practice before the IRS that you file after passing all three SEE parts; it must be filed within one year of your final pass, costs $140, and triggers a tax-compliance and background suitability check.

Updated 2026-09-23 · 3 sources · By the EnrolledAgentKit team

Form 23 facts

Deadline
1 year
after final pass
Fee
$140
Processing
About 60 days
90-120 for former IRS employees
Check
Suitability
tax compliance + background

Before you file

  • File and pay all your own federal returns; the IRS checks personal and business compliance.
  • Have your PTIN and exam pass dates ready.
  • Denied? You can appeal in writing within 30 days of the denial notice.

Still need to pass?

Form 23 comes last. Start with the free part tests and the $149 kit.

Get all 3 parts - $149

Frequently asked questions

What happens if I miss the 1-year Form 23 deadline?

You generally must retake the exam.

Can I practice while Form 23 is pending?

No. You are not an enrolled agent until the IRS approves the application and issues your enrollment.

Sources

  1. IRS - Applying for enrollment to practice before the IRS (Form 23) (accessed 2026-09-23)
  2. IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
  3. Treasury Department Circular No. 230 (31 CFR Part 10) (accessed 2026-09-23)
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