New for 2012
The IRS established several new requirements for CE Sponsors for 2012, including reporting CE earned by PTIN. FunCPE is now required to gather the preparer tax identification number (PTIN) for each student.
After we submit our list of credit earned by name and PTIN number, the IRS cross-checks the PTIN number to check for validity. We then receive a notice of invalid PTIN number and have the opportunity to submit corrected information.
We collect your email address and your primary phone number at registration so that we can contact you if there is a discrepancy.
FunCPE Reports CE courses completed to the IRS
In accordance with IRS CE Provider requirements, FunCPE will report your courses completed and CE hours earned to the IRS directly. We upload an electronic file to the IRS, rather than sending in actual certificates of completion. The information reported to the IRS is:
- First and last name of student
- Preparer tax identification number (PTIN)
- Program number
- CPE hours
- CE program completion date
We do ask for your PTIN number when you enroll in a course, as required by the new 2012 CE reporting requirements. This CE reporting is expected to begin September 30, 2012, and from that point foward we will report hours based on the IRS schedule (listed below).
Verification of correct reporting of CE hours
The IRS has indicated that all PTIN holders will be able to log into their PTIN account to review CE hours reported to the IRS, so you will be able to verify that the correct number of CPE hours has been logged to your account. Please contact us if you notice a discrepancy and we will immediately correct any errors.
Enrolled Agents do not have to mail in the CE Certificates with license renewal
Although you will still report total CE hours earned for each year in your reporting cycle on your renewal Form 8554, you do not mail in your certificates of completion to the IRS. You should keep your certificates in a file, as the IRS does have the right to select you for a CPE audit, in which case they would request copies of these CPE certificates. You can always come back to funcpe.com to reprint your certificates, even after your course is completed or expired.
- reactivating an inactive Enrolled Agent license or
- otherwise required to submit CPE hours in the middle of a renewal cycle
Proof of CPE hours earned will most likely be required to be sent to the IRS, in the form of copies of CPE certificates.
What if I don't have a PTIN number?
Effective 1/1/12, all Enrolled Agents must have a PTIN. Since we provide continuing education to over 30 types of professionals, many of our students to not prepare tax returns and therefore do not have a PTIN number. Our course registration system allows you to enter "none" in the PTIN field if you do not have one.
The following information is taken directly from the IRS website CE FAQs for Continuing Education Providers
How often do I have to report program completion information to IRS? (posted 3/12/12)
For 2012 ONLY, you will be required to upload program completion information by September 30, 2012 for all programs delivered between January 1, 2012 and September 30, 2012. During the fourth quarter (October 1 –December 31), you must report program completion information within five days of delivery of each program. This will help ensure that CE information is available during the PTIN renewal period.
Beginning in 2013 and beyond, during the first nine months of the year, you must report program completion information quarterly at a minimum (by March 31, June 30, and September 30). During the fourth quarter (October 1 –December 31), you must report program completion information within five days of delivery of each program.