IRS Form 14364: Continuing Education Program Evaluation

1. Introduction: What is Form 14364?

IRS Form 14364, officially titled the Continuing Education Program Evaluation, is an administrative educational quality-assessment document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue laws and supervising professional tax education standards.

Unlike personal income tax returns used to report earnings or claim credits, Form 14364 is an evaluation survey. It is managed by the Return Preparer Office (RPO) within the IRS, specifically under its Continuing Education (CE) Provider Program.

Form 14364 is a standardized evaluation tool used by tax professionals—such as Enrolled Agents, CPAs, attorneys, and Annual Filing Season Program participants—to evaluate the quality of an IRS-approved continuing education course. It provides a structured mechanism for attendees to rate course content, assess instructor knowledge, evaluate instructional materials, and share feedback with both the course sponsor and the IRS.

2. Purpose of the Form

To maintain active practice rights before the IRS, credentialed tax professionals must complete mandatory annual continuing education hours. Under Treasury Department Circular No. 230 (Section 10.9) and Revenue Procedure 2012-12, organizations authorized to offer IRS continuing education must adhere to strict curriculum and instructional standards.

Federal rules require every approved CE provider to provide participants with an objective evaluation mechanism at the conclusion of every program. This quality control ensures that courses deliver accurate tax law instruction, reflect current statutory changes, and provide genuine professional value rather than serving as passive marketing pitches.

Form 14364 exists to standardize this evaluation process. It serves two vital purposes: it provides course sponsors with immediate, actionable feedback to improve their educational offerings, and it gives the IRS Return Preparer Office a consistent benchmark to monitor approved providers. Consistent negative evaluations can trigger IRS audits of a provider’s curriculum or lead to the revocation of their approved CE provider status.

3. Who Needs to File This Form

Form 14364 is used across the professional tax education community by two distinct groups:

• Tax Course Participants: Enrolled Agents (EAs), Enrolled Retirement Plan Agents (ERPAs), Certified Public Accountants (CPAs), tax attorneys, and non-credentialed preparers who complete an IRS-approved seminar, webinar, or self-study course.
• IRS-Approved CE Providers: Educational institutions, professional associations, and commercial training companies that adopt Form 14364 as their official course evaluation instrument to satisfy federal recordkeeping requirements.

Completing Form 14364 is voluntary for course attendees, but offering an evaluation instrument is mandatory for the educational provider. Participants can submit their completed reviews directly to the course sponsor or send them to the IRS if they wish to highlight systemic instructional issues.

4. Who Is Exempt / Not Required to File

Because Form 14364 is an educational evaluation instrument tailored strictly to IRS continuing education programs, many individuals and situations do not require it:

• Everyday Taxpayers: General wage earners and business owners who do not hold professional tax credentials or attend CE classes have no reason to use Form 14364.
• Attendees Using Alternative Provider Surveys: CE providers are legally permitted to use their own proprietary paper or online evaluation software (such as post-webinar digital surveys), provided the survey covers all mandatory IRS feedback areas. If a provider uses its own approved tool, attendees do not need Form 14364.
• Complainants Reporting Severe Fraud: If a provider committed serious misconduct—such as issuing fake certificates, failing to report credits to your PTIN, or teaching false tax law—you should file a formal complaint using Form 14360 (Continuing Education Provider Complaint Referral) rather than a standard evaluation sheet.
• Non-IRS Educational Courses: State-level legal education (CLE) or accounting courses (CPE) that do not award IRS-approved credit hours are exempt from IRS evaluation forms.

5. When to File

Form 14364 is an event-driven evaluation completed immediately following an educational program:

• Completed at Course Conclusion: For live in-person seminars or webinars, participants complete Form 14364 at the end of the session, typically right before receiving their certificate of completion.
• Completed Upon Self-Study Exam Submission: For online or on-demand self-study courses, the evaluation is completed immediately after passing the final qualified assessment.
• Direct Submission to the IRS: If you choose to submit a copy directly to the IRS Return Preparer Office, submit it within 30 calendar days of the course date so that program numbers and instructor details remain current and verifiable.

6. Where and How to File

Form 14364 is not filed with an annual tax return and cannot be processed through consumer tax preparation software like TurboTax.

In standard course environments, attendees return the completed paper form directly to the instructor or on-site event coordinator, or submit it through the provider’s online course portal. The provider collects all evaluations and retains them in its administrative archives for IRS inspection.

If you want to send your evaluation directly to the IRS to ensure federal regulators see your feedback, you can email a scanned copy to the IRS Continuing Education team at rpo.ce@irs.gov. Alternatively, you can mail the physical form to the specific IRS address as per instructions for the Return Preparer Office. Submitting the form directly to the IRS can be done with your name included or completely anonymously.

7. Step-by-Step Instructions to Fill the Form

Form 14364 uses a standardized rating scale (typically ranging from 1 for “Poor” to 5 for “Excellent,” or categorical “Yes/No” questions) paired with qualitative comment fields. Review the table below for a section-by-section guide.

Section	Evaluation Category	Instructions for Attendees
Header	Program & Provider Data	Enter the CE Provider name, course title, IRS-issued CE Program Number, course date, and delivery format (in-person, webinar, self-study).
Part 1	Course Content & Objectives	Rate whether stated learning objectives were achieved, whether course prerequisites were accurate, and whether content was relevant to your practice.
Part 2	Instructional Materials	Evaluate the clarity, currency, and usefulness of course slides, textbook handouts, case studies, and reference materials.
Part 3	Instructor / Presenter	Rate the instructor’s subject-matter knowledge, clarity of presentation, responsiveness to questions, and effective time management.
Part 4	Facility & Platform Delivery	Assess physical classroom acoustics and seating for live events, or evaluate audio/video quality and software stability for online webinars.
Part 5	Written Feedback & Comments	Provide constructive written observations detailing course strengths, technical errors in the presentation, or specific suggestions for improvement.
Optional Block	Attendee Profile	Optional: Provide your legal name, PTIN, and professional credential (EA, CPA, Attorney), or leave blank to submit anonymously.

Tips for Writing Constructive Qualitative Feedback

The comment blocks on Form 14364 are the most valuable part of the evaluation for both sponsors and federal regulators. Follow these best practices:

• Be Specific About Content Flaws: If the instructor presented outdated tax provisions, cite the specific tax year, slide number, or topic that was inaccurate.
• Highlight Practical Value: Note which case studies, calculation worksheets, or planning strategies were particularly useful in your professional practice.
• Address Technical Usability: For online webinars or self-study modules, detail any audio dropouts, synchronization lags, or broken quiz interfaces that disrupted your learning experience.

8. Required Documents/Information Needed Before Filling

To ensure your evaluation references the exact curriculum evaluated by the IRS, compile the following course details before completing Form 14364:

• IRS CE Program Number: The unique alphanumeric course code assigned by the IRS, typically printed on the course syllabus, registration confirmation, or certificate of completion.
• Official Course Title and Provider Name: The full legal business name of the approved provider and the exact registered title of the course.
• Course Handouts or Slide Decks: Presentation materials or notes to reference specific topics or slide numbers when writing comments.
• Your Preparer Tax Identification Number (Optional): Your 8-digit PTIN, if you choose to include your credentials on the evaluation.

9. Common Mistakes to Avoid

Submitting an incomplete or misdirected evaluation can reduce the impact of your feedback. Avoid these frequent mistakes:

• Omitting the IRS Program Number: Large providers offer dozens of tax webinars each month. Without the specific IRS program number, regulators and providers cannot identify which session you evaluated.
• Using Form 14364 for Serious Fraud Complaints: If a provider sold certificates without coursework or failed to report your earned credits to your PTIN, do not use Form 14364. You must file a formal complaint on Form 14360.
• Complaining About Tuition Fees: Form 14364 evaluates instructional and educational quality. The IRS does not arbitrate pricing, subscription fees, or refund policies.
• Leaving Rating Fields Blank: Skipping numerical rating lines makes it difficult for automated survey systems to calculate statistical averages.
• Submitting Vague Reviews: Writing simple remarks like “bad course” without explaining what went wrong provides no actionable guidance to instructors or IRS auditors.

10. Penalties for Non-Filing or Errors

Because Form 14364 is a quality-feedback survey rather than a tax return, the legal rules differ between attendees and course providers:

• For Course Attendees: Completing Form 14364 is 100% voluntary. There are no penalties, fines, or credential consequences for choosing not to complete an evaluation. A provider cannot legally withhold your certificate of completion or refuse to report your CE credits if you decline to fill out the form.
• For Approved CE Providers: Under Circular 230 Section 10.9 and Revenue Procedure 2012-12, approved providers are mandated to offer an evaluation mechanism to all participants and retain records for three years. Failing to offer evaluations or discarding negative attendee feedback violates federal program standards, which can lead to formal IRS warnings, mandatory corrective action, or revocation of approved CE provider status.
• False Statements Liability: While honest opinions and ratings carry no legal risk, intentionally submitting fabricated defamatory claims on federal agency forms violates 18 U.S.C. Section 1001.

11. Related Forms or Schedules

Form 14364 operates alongside several key IRS tax professional education documents and regulatory publications:

• Form 14360: Continuing Education Provider Complaint Referral (used to report serious provider violations)
• Form 14392: Continuing Education Waiver Request (used by EAs seeking credit waivers due to severe illness or hardship)
• Form 8554: Application for Renewal of Employee Enrollment to Practice Before the Internal Revenue Service
• Treasury Department Circular No. 230: Regulations Governing Practice before the Internal Revenue Service
• Revenue Procedure 2012-12: Qualifying Organizations and Continuing Education Provider Standards
• Publication 5117: Continuing Education for Tax Professionals

12. Frequently Asked Questions

Can a provider withhold my CE certificate if I do not complete Form 14364?

No. An IRS-approved provider cannot condition the issuance of your certificate of completion or the reporting of your CE credits to your PTIN on whether you complete an evaluation form. Your participation in the survey is entirely voluntary.

Can an educational provider use its own survey instead of Form 14364?

Yes. Under Revenue Procedure 2012-12, providers are permitted to design their own paper or electronic evaluation forms, provided the survey evaluates the same core standards covered by Form 14364: course objectives, prerequisite accuracy, content relevance, instructor quality, and facility/platform usability.

Can I complete Form 14364 anonymously?

Yes. Providing your name, PTIN, or professional credentials on Form 14364 is completely optional. You can leave the personal identification fields blank, and both the provider and the IRS will still review your ratings and constructive comments.

What is the difference between Form 14364 and Form 14360?

Form 14364 is a standard educational evaluation survey used to provide constructive feedback on course quality and instructor delivery. Form 14360 is a formal regulatory complaint referral used to report illegal or fraudulent behavior, such as selling unearned credits or failing to report credits to the IRS.

How long must a CE provider keep completed Form 14364 evaluations?

Under IRS CE Provider Standards, sponsors must retain copies of all completed course evaluations (or digital summary reports) for at least three calendar years from the date the course concluded, making them available for unannounced IRS compliance audits.

How does the IRS use the feedback submitted on Form 14364?

The IRS Return Preparer Office uses evaluation data to identify trends across providers. If a specific provider consistently receives low ratings regarding instructor competence or outdated tax content, the IRS can audit the provider’s curriculum, request sample materials, or revoke program approval.

13. Conclusion: Key Takeaways Summarized

IRS Form 14364 is a valuable quality-control tool that ensures professional tax education remains accurate, relevant, and engaging. Keep these essential points in mind:

• Standard Course Evaluation: Form 14364 allows tax professionals to rate course materials, instructor effectiveness, and learning objectives for IRS-approved CE programs.
• Mandatory for Providers, Voluntary for Attendees: Providers must offer an evaluation mechanism for every course, but attendees are not required to complete it to receive credit.
• Include the Program Number: Always reference the official IRS-issued CE program number to ensure your feedback is linked to the correct course file.
• Anonymous Submissions Allowed: You can submit your evaluation without providing your name or PTIN to ensure completely candid feedback.
• Submit via Proper Channels: Return the form directly to your course instructor, upload it via the provider’s portal, or email a copy to rpo.ce@irs.gov as per instructions for the Return Preparer Office.