Beginning with the 2016 Filing Season, the requirements for "non-exempt" PTIN holders who voluntarily participate in the Annual Filing Season Program include:
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.
Have a preparer tax identification number (PTIN).
Consent to adhere to specific practice obligations outlined in Subpart B and Section 10.51 of Treasury Department Circular No. 230.