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Requirements for Federal Tax Return Preparers

Updated February 27, 2013

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Requirements for Federal Tax Return Preparers

The United States District Court of the District of Columbia enjoined the IRS from enforcing the regulatory testing and continuing education requirements for registered tax return preparers. This means that as of January 18, 2013, tax return preparers who had been required to pass the registered tax return preparer test and take 15 hours of continuing education for 2013 are no longer required to do so.

However, the court did not strike down the registration requirement that all paid Federal tax return preparers must register and obtain a PTIN.

The IRS is in the process of appealing the decision.

For further information see the IRS Statement on Court Ruling Related Return Preparers on the IRS website.

PTIN Registration

  • Renewals
    • All Federal tax return preparers must renew their PTIN for 2013
    • The renewal fee is $63
    • Renew your PTIN by logging into your IRS PTIN Account on the IRS Tax Professional PTIN System page on the IRS website.
  • Registering for a new PTIN
    • Renewal fee is $64.25
    • New Federal tax return preparers must register and obtain a PTIN before they begin preparing any type of Federal tax return.
    • To register for a new PTIN go to the IRS Online PTIN system page on the IRS website.

Testing

  • Testing has been suspended until further notice
  • Scheduling of the RTRP test is no longer possible
  • Testing is not available even if a preparer wants to take it voluntarily

Continuing Education

  • The requirement to complete 15 hours of continuing education for 2013 has been suspended by the IRS until further notice.

Training Video

TY 2013 Federal Tax Law Updates

Click on the button below to view a video presentation of the Federal Tax Law Updates that affect TY 2013.

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