If you’ve been there, you already get the real issue. It’s not that CE is hard. It’s that process and documentation get messy fast, especially when your calendar is packed.
That’s exactly where IRS Form 14364 fits. It’s short, it’s optional, and it’s basically a structured way to tell a CE provider: “Here’s what worked, here’s what didn’t.”
Key Takeaways
- Form 14364 is a voluntary CE evaluation form, officially titled “Continuing Education Program Evaluation” (Rev. August 2013).
- You don’t file it with the IRS. It’s designed to be shared with the CE provider as participant feedback.
- The IRS requires approved CE providers to offer a voluntary evaluation form to attendees as part of post-approval obligations.
- IRS-approved CE providers must also maintain attendee records for four years and report attendance to the IRS (separate from Form 14364).
- If you treat CE documentation like part of your delivery system (same mindset you use for workpapers), you save yourself stress later.
What Is IRS Form 14364?
IRS Form 14364 is a one-page evaluation form used to rate a continuing education (CE) program you completed. The form is tied to an IRS information collection (OMB control 1545-1726) and is explicitly listed as voluntary.
In plain English, this is a feedback form.
You typically fill it out after a CE course to score things like:
- Program quality
- Content accuracy and usefulness
- Instructor effectiveness
- Materials and delivery
Important reality check (so you don’t overthink it)
You are not “submitting something to the IRS” when you fill this out.
The OMB listing shows it’s available electronically as fillable/printable, but not submitted electronically to the government.
Think of Form 14364 like a standardized course review, not a compliance filing.
What Form 14364 Is For (and What It’s Not)
Let’s draw a clean line, because this is where people get tripped up.
It is for
- Giving structured feedback on a specific CE program
- Helping the provider spot weak spots (pacing, examples, clarity, outdated slides)
- Making your feedback comparable across classes and instructors
It’s not for
- Claiming CE credit with the IRS
- Proving your CE completion by itself
- Replacing the provider’s official attendance reporting
If you’re a CE provider, the IRS lays out separate post-approval obligations, including reporting attendance and maintaining records.
Who Should Use IRS Form 14364?
If you’re a CE participant (EA, CPA, preparer, tax staff)
Use Form 14364 when:
- You want to give feedback that’s more useful than “Great class!”
- The program was excellent and you want it to stay that way
- The program was rough and you want the provider to fix it
- You took multiple CE courses and want a simple repeatable format
It’s especially worth doing when a course impacts your real day-to-day work. For example, a webinar on multi-state nexus rules that was too vague, or an ethics course that spent 45 minutes reading slides out loud.
If you’re a CE provider
The IRS expects approved CE providers to provide a voluntary evaluation form to attendees.
That doesn’t mean every provider must use Form 14364 exactly as-is, but it does mean providers need an evaluation process that meets the expectation.
Where to Get (and Download) Form 14364
If you want a safe starting point, the OMB information collection page references the form as a fillable/printable PDF (labeled “Continuing Education Program Evaluation” and associated with “2013 14364.pdf”).
Practical tip: if you download the form from any third-party forms library, double-check the revision date matches Rev. August 2013 and the title matches “Continuing Education Program Evaluation.”
A quick note for accounting firm operators (why this tiny form matters)
On paper, this is just a course evaluation. In reality, it’s another example of something we see inside accounting firms all the time: delivery breaks when documentation breaks.
That’s why Accountably’s broader philosophy, across offshore delivery and operations work, is simple: capacity without structure turns into rework. The same mindset applies here. When your CE documentation is clean, your compliance life is easier later.
How to Fill Out IRS Form 14364 (Step by Step)
This form is one page, but you’ll fill it out faster, and with fewer mistakes, if you do two things first:
- Pull up the course certificate or course confirmation email
- Keep the agenda or course description handy
That way you’re not guessing on titles, dates, or provider names.
Step 1: Enter the program details carefully
Most CE providers offer a dozen courses with similar names. Don’t assume you’ll remember which one this was two weeks from now.
Fill in (based on what the course materials show):
- Program title
- Date(s) completed
- Location or format (live, webinar, self-study, etc.)
- Provider name
Tip: Match the title exactly to the certificate. That’s how providers connect your evaluation to the right program file.
Step 2: Rate the course like you’d want your workpapers reviewed
This is where people either overdo it (“Everything is 5/5!”) or get emotional (“Worst course ever!”) without specifics.
Instead, treat it like a clean review note:
- Pick your rating
- Add one sentence that explains why
- Include one suggestion the provider can actually use
Good comment examples:
- “Examples were strong, but the SALT section needs a 2025 update and one full case study.”
- “Instructor was knowledgeable, but Q&A was rushed, we only got 8 minutes.”
Step 3: Add participant information only as needed
Some versions of evaluation forms ask for identifying details. Share what the form requests, but keep your privacy hat on.
If you include any personally identifiable information, store your copy securely and avoid sending it through unsecured channels.
Step 4: Sign and date it
It’s a small step, but it signals the evaluation was completed promptly and intentionally.
When to Submit Form 14364 (and who it goes to)
You’ll get the best results if you submit it within 24 to 72 hours of finishing the course, while details are fresh.
Here’s the part that matters most:
- You do not submit Form 14364 to the IRS.
- You give it to the CE provider (the sponsor, host, or training organization).
If the provider has their own internal survey tool, they may prefer that. Still, Form 14364 is a useful backup when you want a consistent paper trail.
If you’re unsure where to send it, send it to the CE admin contact listed on the certificate email or course page.
Recordkeeping: How long should you keep a copy?
There isn’t a universal rule that says every attendee must keep Form 14364 for X years. But keeping a copy is smart, especially if your credentialing body ever questions what you took, and when.
For providers, the IRS is clearer. Approved CE providers must maintain attendee records for four years and report attendance.
A simple retention habit that actually works
Create a “CE” folder and use a naming format like:
- 2026-01 CE Course Name Provider.pdf
- 2026-01 Form 14364 Course Name.pdf
That’s it. You don’t need a fancy system, you just need consistency.
Form 14364 vs. Form 8498 (and other CE paperwork)
This is where people mix things up, especially newer firm admins.
Form 14364 is for participants evaluating a course. Form 8498 is for providers applying for approval and provider/program numbers, or renewing provider status.
Quick comparison table
| Item | Who uses it | What it does | Filed with IRS? |
| Form 14364 | Course attendees | Evaluates a CE program | No |
| Form 8498 | CE providers | Apply/renew IRS CE provider status and request numbers | Yes (provider process) |
Provider fees (verified, not guessed)
The IRS CE provider pages list an annual vendor fee currently ₫650 for CE providers, and they also explain late fees if you miss the renewal window.
(That fee is for providers, not for attendees filling out Form 14364.)
How CE Providers Use Your Evaluation (what actually happens)
If you’re wondering “Does anyone even read these?”, the answer is yes, when the provider is serious.
The IRS also expects providers to make evaluation available to attendees as part of post-approval obligations.
Providers commonly use evaluations to:
- Fix unclear modules
- Update examples and slides
- Coach instructors who are strong technically but weak at teaching
- Document that they collected feedback
And at a practical level, it helps providers defend their quality if they’re ever questioned about course standards.
Common Form 14364 Mistakes (and how to avoid them)
Even though the form is simple, these mistakes pop up constantly.
Mistake 1: Treating it like an IRS filing
Form 14364 is voluntary and is not an IRS submission. When people treat it like a filing, they either procrastinate or get anxious about “doing it wrong.”
Fix: Fill it out like feedback, then send it to the provider.
Mistake 2: Being vague (“Great class!”)
“Great class” feels nice, but it doesn’t improve anything.
Fix: Add one detail. Mention the module, the pacing, the examples, or what you wish they included.
Mistake 3: Using the wrong course title or date
Providers run lots of programs. If your course details don’t match, your evaluation might not attach to the right course record.
Fix: Copy the title and completion date from your certificate or confirmation email.
Mistake 4: Not keeping a copy
You might never need it. But if you do, you’ll want it quickly.
Fix: Save it to the same folder where you store certificates.
Mistake 5: Sending sensitive info casually
If you include identifying details, don’t toss it into a random email thread with client work.
Fix: Use the provider’s preferred submission method, and store your copy in a secure drive with limited access.
Where to Get Help With IRS Form 14364
If you’re stuck, here are the fastest options:
- Ask the CE provider first. They can tell you where they want evaluations sent and what they do with them.
- Check the IRS CE provider guidance (if you’re a provider). The IRS spells out post-approval obligations, including the requirement to provide a voluntary evaluation form, and recordkeeping expectations.
- If you’re building internal firm processes, treat CE documentation like you treat production work, clear naming, consistent storage, and accountability. That mindset is a big part of how Accountably thinks about operational discipline in accounting firms, because small documentation gaps turn into big review headaches later.
Frequently Asked Questions
What is IRS Form 14364 used for?
It’s used to evaluate a continuing education program you completed. It captures structured ratings and comments so the CE provider can improve course quality. It’s also listed as a voluntary information collection.
Do I have to submit Form 14364 to the IRS?
No. Form 14364 is not something you file with the IRS, it’s meant to be shared with the course provider as feedback. The OMB listing also indicates it’s not submitted electronically to the government.
Is Form 14364 required to get CE credit?
For attendees, it’s optional, but the provider may encourage it as part of their course process. Separately, the IRS expects approved providers to offer a voluntary evaluation form and to meet other obligations like attendance reporting.
How do IRS-approved CE providers report attendance?
Providers report attendance through their IRS CE provider account and must maintain participant records, including PTIN details, for four years.
How do I become an IRS-approved continuing education provider?
You apply through the IRS CE provider system or submit Form 8498, and pay an annual vendor fee that the IRS currently lists as ₫650. If you’re pursuing provider status, confirm the latest process on the IRS CE provider pages before you submit anything.