IRS PTIN Renewal and CE Requirements

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  
  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.

For a tax return preparer to obtain a record of completion for the 2017 filing season, a total of 18 hours will need to be earned, including the six hour annual refresher course, ten hours of other federal tax law topics and two hours of ethics.

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. 

​Renewal Process

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

Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid PTIN before preparing returns. All enrolled agents must also have a PTIN.

1. Access your account

If you already have an online PTIN account, login now.

2. Complete Online Renewal

You must verify your personal information and answer a few new questions. View a checklist of what you need before you get started.

3. Pay the Renewal Fee

Pay the renewal fee via credit card or direct debit.