Community of Registered Tax Return Preparers provides state-approved IRS Tax Preparer Training Continuing Education with a money back guarantee! Satisfy ALL your CE requirements at one low price with our online courses!
IRS Tax Preparer Training CE
Tax Return Preparers CE Requirements
To encourage PTIN holder to complete voluntary CE the IRS created a new program called the Annual Filing Season Program (AFSP) when completed PTIN holders will earn an AFSP - Record of Completion.
Note: Courses taken from this catalog will not offer CTEC credit.
Requirements to earn an Annual Filing Season Program – Record of Completion
- Hold an active PTIN
- Complete 18 hours of CE annually:
- 10 hours of Federal Tax Related Topics
- 2 hours of Ethics
- 6 hours of Annual Federal Tax Refresher (AFTR) Course – This is a course contains specific content determined by the IRS. To fulfill this requirement the take APlusCPE’s 2017 Federal Tax Refresher Course, available June 1!
- Per IRS regulations, the AFTR course is only available from June 1 – December 31st annually.
- Consent to the Circular 230 ethical obligations
AFSP Final Exam Requirements
- Passing Score: 70 percent or greater
- Exam Retakes: If not passed on the first try, you are allowed an unlimited number of retakes.
- Exam Rules:
- For this course the Final Exam is open book.
- Complete Exam before December 31st.
CE Completion Reporting
APlusCPE reports course completions by PTIN holder to the IRS every business day.
Please note: CE programs may take up to 72 hours to post once reported and no 2012 completions will show. Agents will also be required to report their CE hours earned at the time of renewal.
APlusCPE’s Certificate of Completion
APlusCPE provides online printable Certificates of Completion. Certificates of completion will be available to print online immediately after the final exam is passed. Agents should maintain written evidence of completion for a period of 4 years following the completion of each reporting activity, for auditing purposes.
How to obtain the AFSP-RoC Certificate from the IRS
Once a preparer has completed all of the CE required by the program, and the credits have been reported, the IRS will notify the PTIN holder, via email, they qualify for the program. Then the PTIN holder must login to their online account and consent to the obligation in Circular 230. Once they have completed this task, within the next 24 hours they should receive another email from the IRS notifying them their RoC is available in their PTIN mailbox.
If they do not have an online PTIN account, they will receive a letter from the IRS with instructions for completing the application process and obtaining the certificate.
Return preparers who can obtain the AFSP – Record of Completion without taking the AFTR course are:
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
- Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
- SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
- VITA volunteers: Quality reviewers and instructors with active PTINs.
- Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
Required CE for Exempt Individuals
- 15 hours of CE annually
- 10 hours of Other Federal Tax Topics (FT)
- 3 hours of FT Law update (see APlusCPE’s Federal Tax Law Update Courses category to meet this requirement)
- 2 hours of Ethics
All paid preparers must have a Preparer Tax Identification Number before preparing returns. Also, all enrolled agents are required to have a PTIN. You can sign up for your PTIN online or by paper application. To submit a first-time PTIN application, view this checklist to get started.
Renew your preparer tax identification number (PTIN) between October 16 – December 31 each year at www.irs.gov/ptin.
Primary Toll-Free: 877-613-PTIN (7846)
Toll Number for International Callers: +1 915-342-5655
Internal Revenue Service
Office of Professional Responsibility
SE:OPR, Room 7238/IR
1111 Constitution Avenue NW
Washington, DC 20224
Phone: (202) 927-3397
Fax: (202) 622-2207
APlusCPE®, a service of WebCE® provides information as a courtesy to individuals who are subject to continuing professional education (CPE). Although reasonable efforts have been made to ensure that the information provided here is accurate and current, neither APlusCPE nor its employees warrant or represent that this information is accurate and current. Since regulations are constantly changing, we suggest you contact the PTIN hotline to answer any questions or confirm any information.