Annual Filing Season Program - IRS tax forms

1 Not to represent clients before the IRS (except Public Directory of Federal in regard to returns they prepared before Tax Return Preparers with January 1, 2016). Credentials and Select Participants in the Annual Filing Season Program will have limited representation rights, Quali cations meaning they can represent clients whose The IRS has a searchable, public directory on returns they prepared and signed, but only involving initial audits, customer service matters which includes the name, city, state, zip code, and credentials of all attorneys, Annual Filing and before the Taxpayer Advocate Service. (To have limited representation rights for any CPAs, enrolled agents, enrolled retirement plan agents, and enrolled actuaries with valid PTINs. Season Program return or claim for refund prepared and signed The directory also includes return preparers after December 31, 2015, return preparers must who have received an Annual Filing Season participate in the Annual Filing Season Program Program Record of Completion.)

2 Both in the year of return preparation and the year of representation.). About the Return Preparer Of ce Did you know? The IRS Return Preparer Office (RPO) provides The IRS administers the enrolled agent Program oversight of the tax professional industry. for tax return preparers who are not attorneys In this capacity, RPO is responsible for the or CPAs, but desire unlimited representation administration of PTINs, suitability checks, rights. continuing education for tax professionals, For information on becoming an enrolled and the Annual Filing Season Program . The agent, visit RPO also administers the enrollment Program Enrolled-Agents, or see Publication 4693-A, A for enrolled agents, enrolled retirement plan Guide to the Enrolled Agent Program . agents, and enrolled actuaries. Also, it's easy to stay in the know about paid About the Of ce of tax return preparer issues.

3 The IRS' website Professional Responsibility ( ) is a great informational resource. You may want to try these search options: The IRS Office of Professional Responsibility (OPR) establishes and enforces consistent Enrolled agent standards of competence, integrity and Tax professionals conduct for enrolled agents, attorneys, CPAs, Special enrollment examination and other individuals and groups covered by Continuing education Circular 230. A Guide to the Annual PTIN About Circular 230 Filing Season Program You may also want to subscribe to IRS' e-News Circular 230 is the abbreviated name by which for Tax Professionals or check us out on social Treasury Department regulations governing media: practice before the IRS are known. Circular 230. sets forth the rules under which enrolled agents and other tax professionals must comply.

4 View Circular 230 at Publication 5227 (Rev. 5-2020) Catalog Number 68114T. Department of the Treasury Internal Revenue Service What is the Annual Filing How Much Continuing For those who are required to obtain 18 hours, Season Program ? Education is Required? the courses must be in the following categories: Depending on certain factors, a tax return 10 hours Federal Tax Law This voluntary Program recognizes the efforts of tax return preparers who are generally not preparer will need either 15 or 18 hours of 6 hours Annual Federal Tax Refresher attorneys, certified public accountants (CPAs), continuing education from an IRS-approved 2 hours Ethics or enrolled agents. The IRS issues an Annual continuing education provider. Filing Season Program Record of Completion The following categories need 15 hours What is the Annual Federal to return preparers who obtain a certain annually: Tax Refresher Course?

5 Number of continuing education hours in The Annual Federal Tax Refresher course is Anyone who passed the Registered Tax preparation for a specific tax year. Learn more offered by certain IRS-approved continuing Return Preparer test administered by the IRS. at education providers. It is a six-hour course between November 2011 and January 2013. Filing - Season - Program . covering general Filing Season issues, new tax State-based return preparer Program law updates and ethics. How to Participate in participants currently with testing requirements: Return preparers who are At course completion, there is a mandatory, the Annual Filing Season active registrants of the Oregon Board of three-hour, 100 question test to ensure Program Tax Practitioners, California Tax Education comprehension of the materials. All questions A prospective participant must plan ahead and Council, and/or Maryland State Board of are multiple choice format and the student obtain the necessary continuing education Individual Tax Preparers.

6 Must answer a minimum of seventy percent before the beginning of the year they want correctly to pass the course and receive SEE Part I Test-Passers: Tax practitioners to participate. For example, to receive a continuing education credit. who have passed the Special Enrollment Record of Completion for Filing Season 2021, Exam Part I within the past two years. all continuing education must be finished by Where Do I Obtain VITA volunteers: Quality reviewers, December 31, 2020. Continuing Education? instructors, and return preparers. Participants must also have an active Preparer All continuing education courses for the Annual Tax Identification Number (PTIN) for the year of Other accredited tax-focused credential- Filing Season Program must be obtained from participation. And they are required to consent holders: The Accreditation Council for IRS-approved continuing education providers.

7 To the following statement: Accountancy and Taxation's Accredited Business Accountant/Advisor (ABA) and For a list of IRS-approved continuing education I agree to abide by the duties and restrictions providers, visit Accredited Tax Preparer (ATP) programs . relating to practice before the IRS in subpart B and section of Treasury Department All others need 18 hours annually. Who Can Represent Clients Circular No. 230 for the entire period covered What Types of Continuing Before the IRS? by the Record of Completion. I understand that failing to comply with the Education are Required? Attorneys, CPAs, and enrolled agents have unlimited representation rights and can duties and restrictions relating to practice For those who are required to obtain 15 hours, represent any client before the IRS on any tax before the IRS in these sections may result the courses must be in the following categories: matter.

8 In the revocation of my Annual Filing Season 10 hours Federal Tax Law Beginning in 2016, return preparers who are not Program Record of Completion, and I may 3 hours Federal Tax Law Updates an attorney, CPA, or enrolled agent and do not be prohibited from participating in the Annual 2 hours Ethics participate in the Annual Filing Season Program Filing Season Program in the future. will only be permitted to prepare tax returns.