# Form 23

URL: https://pdf.net/pdf-forms/tax-forms/form-23
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

Form 23 is used by tax professionals who want to become enrolled agents (EAs) and officially represent taxpayers before the IRS.

Fill out Form 23 online and become an EA. Just open the editable form on our website, fill it out, and send it to the IRS to complete your application.

## Versions

- 2022 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/921db3e8767bbd391f3eaa51fd75ec85ba847ee4.pdf)

## How to Fill Out Form 23

1. Open the IRS Form 23 online in our PDF editor.
2. Check the box at the top of the form if you are a former IRS employee.
3. Enter your personal details (SSN, name, date of birth, address, PTIN)
4. Complete questions about your background according to the Form 23 instructions.
5. Sign the document.
6. Submit it to the IRS or through the pay.gov website.

## Facts

### What Is Form 23 Used For?

Form 23 is used to apply for the enrolled agent status, which grants a tax professional the right to represent taxpayers before the IRS. This is the highest credential the IRS awards, so the individuals who apply must undergo background checks and pass the Special Enrollment Examination (SEE) first.

### Who Should Use Form 23?

Form 23 should be used by candidates who have successfully passed the SEE and hold a valid Preparer Tax Identification Number (PTIN), or by former IRS employees who qualify for a waiver of the SEE. All applicants are subject to a suitability background check conducted by the IRS.

### How and Where Do I File Form 23?

You should file Form 23 with the IRS, either by sending it to the designated address or using the pay.gov link, where you can find and submit it electronically. Note that a non-refundable $140 user fee is required at the time of submission.

### How to Check IRS Form 23 Status?

You can check IRS Form 23 status by contacting the Office of Enrollment, either by telephone, mail, or email. All contact information can be found on the official IRS website, but make sure to wait 60 days after submitting before inquiring about the status.

### Who Do I Call if I Have Questions About Form 23?

If you have any other questions about Form 23, you can contact the Office of Enrollment using the same contact information provided for checking IRS Form 23 status.

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