IRS Gives Preparers a Break on Continuing Education Requirements

The Internal Revenue Service is giving tax preparers a chance to make up their continuing education hours if they didn’t complete all of the required hours by the end of last year.

As part of its effort to regulate the tax preparation profession, the IRS began requiring Registered Tax Return Preparers to complete 15 hours of continuing education last year after passing their competency tests and renewing their Preparer Tax Identification Numbers (see IRS Warns Tax Preparers to Get Continuing Education, Posts List of Providers).

However, a number of tax preparers were not able to complete all 15 hours, so the IRS said on its Facebook page that it is allowing them to make up for any of those hours, but they still need to complete another 15 hours of continuing education this year.

“We've received some questions from people who didn't get their 15 hours of CE completed in 2012,” said the IRS Facebook post. “Here’s the deal: In addition to the 15 hour requirement for 2013, you must also make up any hours not completed in 2012. There is no need to designate or notify us that hours earned in 2013 are for 2012. Be sure to keep records of the programs you attend. Additionally, for those people who answered ‘no’ to the CE requirement question on their PTIN renewal, we will be sending them a letter soon advising them they are still responsible for the hours.”

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Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.