Department of the Treasury - Internal Revenue Service
  Form 14392                                                                                                 OMB number 
                                                                                                                     1545-1726
  (Rev. June 2014)           Continuing Education Waiver Request
Applicant Name and Contact Information
Date of application (mm/dd/yyyy)   Applicant name                                                        Telephone number

                                                        Designation
                                             Enrolled Agent (EA)                               Enrolled Retirement Plan Agent (ERPA)
Preparer Tax Identification Number (PTIN) EA enrollment number                         ERPA enrollment number
P                                                                            -EA                                      -EP
                                          Requesting waiver for                        Requesting waiver for
                                             All hours  Partial hours                          All hours Partial hours
Mailing address (street, room number, apt., suite number, or P.O. Box)                 City

State           ZIP code           Foreign province (or state)         Foreign country                   Foreign postal code

Reasons for Requesting a Waiver During Current Renewal Cycle
  Health reasons (attach medical certificate)

  Extended active military duty (attach military orders)

  Absence from the United States for an extended period of time due to employment or other reasons (attach letter from employer)

  Other compelling reasons (attach documentation, if applicable)

Previously applied for a waiver  Date previous waiver requested (mm/dd/yyyy) Was previous waiver approved/denied
  Yes               No                                                          Approved                    Denied
Mail completed form to:  Office of Enrollment, P.O. Box 33968, Detroit, MI 48232
Under penalty of perjury, I declare that I have read all accompanying information and to the best of my knowledge and belief, the 
information provided is true, correct and complete.
Signature                                          Name (printed/typed)                                  Date signed (mm/dd/yyyy)

                                                        IRS USE ONLY
Request for waiver     Approved    Denied
Approving Official signature                       Approving Official name (printed/typed)               Date signed (mm/dd/yyyy)

Catalog Number 59537K                                   www.irs.gov                                         Form 14392 (9-2012)

                                                                                                                         Page 2 of 2

            Instructions for Form 14392, Continuing Education Waiver Request
Specific Instructions 
  
Name and Contact Information 
Full name and address of person requesting waiver 
Designation 
  •  Enrolled Agents (EA) must provide both their Enrolled Agent Enrollment Number and their PTIN 
  •  Enrolled Retirement Plan Agents (ERPA) must provide their ERPA Enrollment Number. Additionally, ERPAs should provide their 
       PTIN if they have one.  
  
Reasons for Requesting a Waiver During Current Renewal Cycle 
  •  Health, which prevented, or will prevent, compliance with the continuing education requirements (Supporting documentation such 
       as a medical certificate must be provided with the request). 
  •  Extended active military duty (Supporting documentation such as military orders must be provided with the request). 
  •  Absence from the United States for an extended period of time due to employment or other reasons provided the individual does 
       not practice before the Internal Revenue Service during such absence. 
  •  Other compelling reasons, which will be considered on a case-by-case basis. 
  
General Instructions 
A Continuing Education (CE) waiver is typically requested when an individual has not been or will not be able to acquire the required 
CE credits prior to the renewal deadline for Enrolled Agents, or Enrolled Retirement Plan Agents. To be considered, a request for a CE 
waiver must be received no later than the last day of the renewal application period. In addition, those who are granted waivers are 
required to file timely applications for renewal of enrollment or registration. 
  
Who is Eligible to Request a Waiver 
Enrolled Agents and Enrolled Retirement Plan Agents may request a waiver of continuing education requirements for a renewal cycle 
due to health, extended military service, extended absence from the United States, or other reasons (evaluated on a case-by-case 
basis). You must submit appropriate documentation to support your request. Waivers will not be granted if you have already completed 
the required continuing education hours for the cycle:  
  •  Enrolled Agents 
     •  72 hours every three years 
        •  Obtain a minimum of 16 hours per year (2 of which must be on ethics) 
  •  Enrolled Retirement Plan Agents 
     •  72 hours every three years 
        •  Obtain a minimum of 16 hours per year (2 of which must be on ethics) 
Waivers requested for more than one consecutive renewal cycle will be considered on a case-by-case basis. 
  
How to Request a Waiver 
Download Form 14392 from www.irs.gov and fill out in its entirety.   
Mail completed form to:  Office of Enrollment 
                      P.O. Box 33968 
                      Detroit, MI 48232 
All EA and ERPA waiver requests should be mailed to the Office of Enrollment. 
All waiver requests will be processed in 90 days.  

                                              Privacy Act and Paperwork Reduction Notice
Privacy Act and Paperwork Reduction Notice: We ask for the information on this form to carry out the laws of the United States. We need it to ensure 
that continuing education providers are complying with these laws. You are not required to provide the information requested on a form that is subject to 
the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be 
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information 
are confidential, as required by Internal Revenue Code section 6103. The time require to complete this form will vary depending on individual 
circumstances. The estimated average time is 15 minutes. 
Privacy Act Notice The primary purpose of this form is to report potential violations of the law by continuing education providers. We are requesting this 
information under authority of 26 U.S.C. § 7801 and § 7803 and 31 U.S.C. § 330. Providing this information is voluntary, and failure to provide all or part 
of the information will not affect you. Providing false or fraudulent information may subject you to penalties. We may disclose this information to the 
Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or 
possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to 
enforce federal nontax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism. 

Catalog Number 59537K                                    www.irs.gov                                                Form 14392 (9-2012)