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IRS PTIN CE Requirements 

The IRS announced its voluntary Annual Filing Season Program, June 26, 2014. The voluntary program is primarily directed at preparers who are not licensed as attorneys, CPAs or enrolled agents.

 

To obtain the Annual Filing Season Program - Certificate of Completion, each year you must:

  • Have a valid PTIN
  • Complete a 6 credit Annual Federal Tax Refresher (AFTR) course
  • Pass a 100-question comprehension test by 70% or better
  • Obtain CPE credits which are prorated for 2014.

For a tax return preparer to obtain a record of completion for the 2016 filing season, a total of 18 hours will need to be earned in 2015, including the six hour refresher course, ten hours of other federal tax law topics and two hours of ethics.


Note: Some preparers are exempt from taking the Annual Federal Tax Refresher (AFTR) course and exam if they wish to obtain the certificate. To verify if you are exempt, please visit the IRS website. 

 

APlusCPE is developing a self-study Annual Federal Tax Refresher (AFTR) course with an exam and will have it available June 1st.

Renew Your PTIN

PTINs expire every year on December 31st.  Click here to renew your PTIN.  

As of  Jan. 18, 2013, the United States District Court for the District of Columbia has enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not currently required to register with the IRS, to complete competency testing or secure continuing education. The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries.

The Internal Revenue Service, working with the Department of Justice, continues to have confidence in the scope of its authority to administer this program. It is considering how best to address the court’s order and will take further action shortly.