How many CE hours were required the first year?
Before the RTRP program was suspended, Registered Tax Return Preparers (RTRP) and RTRP Candidates were required to take the full annual required CE course requirement of 15 hours as follows:
- 10 CE hours - Federal tax law
- 3 CE hours - Federal tax law updates
- 2 CE hours - ethics
See exception below for prorated hours for individuals who first obtain both the PTIN and pass the RTRP exam in 2012.
Who needs to get CE?
Before the RTRP program was suspended, starting in 2012, a 15 hour CE requirement applied if you were:
- An RTRP: You had a provisional PTIN and you have passed the RTRP exam
- An RTRP candidate: You have a provisional PTIN and you are required to pass the RTRP competency test by 12/31/13
= > The continuing education requirement started in 2012, even though you don't have to pass the test until 2013.
Are CE requirements prorated for first year RTRPs?
Before the RTRP program was suspended, if you did not have a provisional PTIN and become an RTRP after January 31st, your CE requirement was prorated for the first year of registration as follows:
- Complete 1 hour of CE per month or partial month of registration
- CE can be federal tax law updates or federal tax law topics
- Must complete 2 hours of ethics in addition to tax courses
If you became an RTRP between January 1-31, 2012, the full 15 hours of CE was required.
CE Proration information from IRB 2011-43, Notice 2011-80 10/24/11 (page 593). Note this proration does NOT apply to RTRP Candidates.
Can I count hours from a RTRP exam prep course?
Before the RTRP program was suspended you could count 10 hours from an RTRP Competency Test review course. These 10 hours would satisfy the Federal Tax Law overview requirement. You were still required to take 2 hours of ethics and 3 hours of Federal Tax Law Update CE.
- Review course must be completed before 12/31/13
- Review course must be taken from an IRS approved CE provider
Will CE courses taken before I received my PTIN be accepted?
No, any CE earned prior to obtaining a PTIN will not count for your RTRP CE requirement.
Questions? Comments? We know the RTRP program and the suspension of the program can be confusing--please call us (877-738-6273) if you need any clarification.