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Annual Requirements for Non-exempt Individuals

Beginning with the 2016 Filing Season, the requirements for "non-exempt" PTIN holders who voluntarily participate in the Annual Filing Season Program include:

  1. Complete eighteen (18) hours of continuing education from IRS Approved CE Providers including:

    • Six (6) continuing education hours for completion of an Annual Federal Tax Refresher course

    • Ten (10) continuing education hours of other federal tax law topics

    • Two (2) continuing education hours of ethics.

  2. Have a preparer tax identification number (PTIN).

  3. Consent to adhere to specific practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230.

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