July 23, 2014
On June 27, 2014 we provided information on the IRS’s announcement regarding the new voluntary program for unenrolled tax return preparers. The announcement explained that preparers can obtain a record of completion from the IRS that attests to the fact that they have completed continuing education, renewed their PTIN, and consented to adhere to practice obligations in Circular 230, Section 10.51. Since the initial announcement, the IRS has provided more detail on the program.
The requirements are different for tax return preparers who are considered exempt and those who are not exempt.
A preparer is considered exempt if they have done one of the following:
If an unenrolled preparer meets one of the above requirements and they wish to participate in this program, they must meet the following requirements:
For 2016 and beyond:
The continuing education requirement will be 15 hours with an additional seven (7) hours of other federal tax law topics. All other requirements remain the same.
For more information see Reduced Requirements for Exempt Individuals on the IRS website.
Unenrolled tax return preparers who are non-exempt and wish to participate in this program must meet the following requirements:
For 2016 and beyond:
The continuing education requirement will be 18 hours with an additional seven (7) hours of other federal tax law topics. All other requirements remain the same.
For more information see General Requirements of the IRS Annual Filing Season Program on the IRS website.
It is important to remember that the continuing education requirements must be met each year for enrolled preparers who choose to participate in the program.
Once the requirements are met the preparer will receive a Record of Completion from the IRS.
For general information on the new IRS program and Circular 230 see the following:
Tax Preparer Security Awareness
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2019 Federal Tax Changes
April 24, 2019
When a Rental Activity Can Be Included as Qualified Business Income
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Safe Harbor Rule for Autos that Claim Bonus Depreciation
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2018 Federal Return and Taxpayer Expectations
January 30, 2019
Reminder of 2018 Itemized Deduction Changes
January 16, 2019