CE FAQs: Continuing education providers

An IRS-approved CE provider must be:

1. An accredited educational institution;
2. Recognized for continuing education purposes by the licensing body of any state, territory, or possession of the United States, including a commonwealth, or the District of Columbia;
3. Approved by a qualifying organization (an IRS CE accrediting organization) as a provider of continuing education on subject matters designed for enrolled agents or enrolled retirement plan agents; or
4. Any other professional organization, society, or business recognized by the IRS as a provider of continuing education on subject matters designed for enrolled agents or enrolled retirement plan agents.

All CE providers, regardless of status of CE provider, must obtain a continuing education provider number to offer IRS approved continuing education. You can apply for a provider number using our online system. There is an annual fee for each calendar year to obtain a continuing education provider number (currently $650).

It is an educational institution that has been accredited by a national or state educational accrediting body

It is an individual or entity that is recognized for continuing education purposes by a licensing body of any State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia. For example: The Oregon Board of Accountancy registers sponsors of approved CPE for certified public accountants licensed in Oregon, the Minimum Continuing Legal Education Department of the Oregon State Bar approves continuing education programs for Oregon attorneys on behalf of the Oregon Supreme Court and the Oregon Board of Tax Practitioners approves sponsors of continuing education for Oregon's tax return preparers.

It is an individual or entity that is recognized for continuing education purposes by a qualifying organization as a provider of continuing education on subject matters within section 10.6(f) of Circular 230. At this time, the only IRS approved accrediting organization is:

National Association of State Boards of Accountancy, Inc.
National Registry of CPE Sponsors
Phone: 866-627-2286
Email: learningmarket@nasba.org

Yes. Under California law an approved curriculum provider for tax preparers is an organization approved by CTEC. See CAL. BUS. & PROF § 22251(c) (West 2011). A CE provider that identifies itself as an organization recognized by CTEC must complete the Form 8498, Continuing Education Provider Application and Request for Provider Number, providing a copy of the approval letter it received from CTEC. The Form 8498 can be completed and submitted using our online system.

The state or local chapter must receive their own provider/program number(s), even if they are using programs provided by their national organization since they will have responsibility for record-keeping and reporting PTIN level programs.

Submission requirements vary based on provider status. We offer a chart you can use to determine what you must attach to your application.

The third-party vendor administering the continuing education program for the IRS charges each CE provider an annual fee (currently $650). There is no fee for adding additional programs during the same renewal year and the IRS is not currently charging an additional fee.

Online status i, ii, and iii applicants applying for provider and program numbers generally will be issued numbers within 24 hours of a complete application.

Online status iv CE provider applicants generally should receive a response 21 days after a completed application is received.
If you are a new CE provider and only want to offer an Annual Federal Tax Refresher course, you must apply between June 1 and December 31.

View a chart with the different approval times based on provider statuses.

Note: All paper applications will take 6-8 weeks to process.

You can advertise a program and say that it will be available on a specific date, but you cannot sell a program until you have an IRS approved program number.

Note: The Annual Federal Tax Refresher (AFTR) course is exempt from this requirement.

The current Principal Point of Contact (PPOC) has the ability to reassign the designated PPOC by clicking the "Reassign" button. After clicking the button, the Provider will be prompted to enter a new PPOC user's information. An email is sent to the new PPOC user with a temporary password, prompting them to create a CE Provider System account. However, if the PPOc has left before reassigning the new PPOC, they must call the IRS Continuing Education Help Line at 888-316-7581 between 8 a.m.-5 p.m. PT for assistance in getting a new userid for log-in.

You can update your contact information by accessing your online CE provider account and making changes through the Account Management feature by selecting Provider Account on the main menu.

The Principal Point of Contact (PPOC) can edit the public listing information by clicking on the "Public Listing" link on the left side of the home screen of their CE Provider account.

The Return Preparer Office has created an "IRS-Approved Continuing Education Provider" logo that you may use on your web site and in marketing materials. We also encourage you to use the logo on your continuing education completion certificates that you provide your attendees so they can easily see that you are IRS-approved. Follow the instructions received with the logo for appropriate use.

No. The annual fee (currently $650) is strictly a vendor fee for providing the electronic service. IRS does not receive any of the fee and does not have the authority to waive the fee.

All providers must register with the IRS to be an approved continuing education provider. Upon approval, you will be included in the Public Listing.

Beginning January 1, 2018, if you do not renew your IRS approved status by midnight, local time December 31, a late fee will be assessed according to the schedule below, in addition to the current renewal fee of $650:

• January 1 through midnight, local time, January 31 - $100
• February 1 through midnight, local time, February 28 (February 29 on leap years) - $150
• March 1 through midnight, local time, December 31 - $200

Yes. Continuing education credit is only given for full contact hours, or multiple thereof. A contact hour is 50 minutes in length, excluding breaks and introductions. No half or partial hour increments are accepted.

Note: Annual Federal Tax Refresher (AFTR) courses must be six credit hours, excluding the 3-hour test.

An AFTR course and test must follow the Annual Federal Tax Refresher course outline PDF and course requirements PDF.

An ethics program must address ethics or professional conduct in connection with tax return preparation. Review program description examples PDF as well as examples of the type of material an ethics program might present. Ethics programs specifically for enrolled retirement plan agents (ERPAs) should be clearly identified in the title and/or description and offered/advertised as being exclusively for ERPAs.

A qualified federal tax law update program must provide a practical working knowledge of the latest legislative tax law changes and associated IRS forms/instructions/publications. Review program description examples PDF as well as examples of the type of material a federal tax law update program might present.

Tax Law programs must cover federal tax law topics typically reported on Form 1040 returns, as well as other return types, covering basic to advanced topics. This category does not include programs not directly related to federal taxation or federal tax related matters such as personal development, personal investments, office management, non-tax return preparation computer software or sales-oriented presentations for office equipment and other system applications.

Unenrolled tax return preparers may earn up to five hours of federal tax continuing education (CE) credit for SEE programs for Parts 1 and 2, and two credit hours of ethics for Part 3. The maximum amount for SEE test preparation programs is 12 credit hours total. EAs cannot receive CE credit for SEE test preparation courses.

When adding a SEE test preparation program, you should obtain a program number for each exam part you cover. Please review the Candidate Information Bulletin PDF for a list of topics and other helpful resources to aid your program development.

You can develop programs for Part 1 Individuals and Part 2 Businesses to offer up to five credit hours each. Select the SEE Test Preparation category (the program number generated will contain -P as a definer). CE providers can offer Part 3 Representation, Practices and Procedures for up to two credit hours. You must select the Ethics category when registering a program for SEE test Part 3 so that participants will receive Ethics CE credits. Part 3 Ethics programs will have a -E definer. When registering for SEE test preparation programs, choose Other Tax Return Preparers as the Target Audience.

Yes, see program description examples PDF.

The general rule: succinctly describe the major elements or contents of each program offered in a manner that provides sufficient information for the reviewer to make a determination that the program covers appropriate subject matter (federal tax, federal tax-related matters, federal tax law updates, qualified retirement plan matters, or ethics). Also include the manner in which the program will be delivered (e.g. speaker, panel discussion, lecture). If it is an ethics program, describe how the application of the subject matter will be verified (e.g. scenarios presented and discussed). Remember, document the 80/20 rule, if it applies.

All program information must be submitted in English for approval and review purposes.

An organization should only request a program number when they have the program material available that they will be providing to participants. Please do not request a program number until the program has been fully developed for your audience. You can advertise a program and say that it will be available on a specific date, but you cannot sell a program until you have an IRS approved program number. The Annual Tax Refresher (AFTR) course is exempt for this requirement.

Note: You can only get program numbers for Annual Federal Tax Refresher (AFTR) courses from April 1 through October 1 each year. Remember, AFTR courses cannot be offered until June 1.

Review this program number breakdown PDF showing the various components of the number.

Online group internet programs must ensure attendance during the entire program (e.g. utilizes polling questions throughout the program) and are generally, but not always, live programs. In-person web-based programs must function closely to that of a standard (face-to-face), direct contact in-person program would. The web-based method must ensure attendance by visual interaction with each attendee (no image placeholders) during the entire program and an attendance record is required. Both online and web-based in-person programs are scheduled by specific date and time. Self-study, including archived or taped programs, requires an examination for evaluating proficiency or knowledge which to confirm successful completion of a program (an examination), and is taken at the participant's desired time and pace. Further detail can be found below, in the Delivery Methods Determination and Requirements Chart PDF, and in Standard No. 5 of the CE Provider Standards document PDF.

Does the use of a video-conferencing platform qualify for an in-person delivery? (added 9/10/2020)

Yes, regardless of the technology, if the instructor and participants have face-to-face interaction throughout the program, we will consider that in-person.

Are polling questions required for online deliveries? (updated 1/11/2023)

You must have a monitoring method for the duration of your program. Polling questions are the most common method of verifying attendance, but you may decide to use other methods. For example, a periodic roll call, raise hand feature through a computer portal, computer engagement and interacting tracking may be utilized. You must retain records that explain your attendance monitoring process, how the participant response was verified and when the attendance verification is conducted. The records must be available for IRS review for a period of four years following completion of the program.

How many polling questions are required? (updated 1/11/2023)

Your monitoring mechanism, whether it is polling questions or the use of passwords, should have a minimum of three questions asked and answered at irregular intervals per CE hour throughout the program. A program could also require 3 out of 4 questions (75% passing). Whatever determination is made, be sure the requirement for obtaining CE is made clear prior to beginning the program, including that attendance time must also meet a minimum of 50 minutes per credit hour.

Generally, no. A program that covers state tax law issues or any non-federal tax content will not qualify for IRS continuing education credit unless at least 80% of the program material consists of federal tax laws and 20% state tax laws or other non-federal tax content. Programs approved by state licensing bodies must meet these criteria to qualify for IRS continuing education credit. The same would hold true if the one hour of state tax is part of a larger seminar – it must meet the "stand alone" test and consist of 80% federal tax comparison in that one hour and then the other 20% can be specific state tax law. NOTE: For COVID-19 topics, see FAQ #28.

When offering an 8-hour program and 2 hours are ethics, 2 hours are federal tax law updates, and the remainder covers federal tax law, you will need to obtain 3 program numbers - one for each category. This will determine the exact category of credit the participants will receive. It also allows providers to mix and match and to offer topics separately.

If you are offering a multi-day conference, for example a conference with cafeteria-style options of 25 different topics, you should obtain 25 separate program numbers - one for each topic. When adding programs, you must define them appropriately as federal tax, federal tax updates, or ethics.

Get a new program number for new program material or when program content changes.

Important: Program numbers expire 12/31 of the third year after issuance (for example, a program approved on 11/16/2023 will expire on 12/31/2026). Because the IRS makes annual changes to the Annual Federal Tax Refresher (AFTR) course outline, AFTR courses will continue to expire annually on 12/31. You can only get program numbers for Annual Filing Season Refresher (AFTR) courses from April 1 through October 1 each year. Remember, AFTR courses cannot be offered until June 1.

The online CE provider system will automatically generate separate program numbers for each delivery method you select.

You don't need a new program number for different dates or in-person locations. You will need to obtain a new program number if the program is being offered by a different delivery method(s)(. e.g., one is in person, one is online, and one is self-study). This would be especially important say when a direct contact, in-person course is simultaneously being shown over an electronic-based format to attendees in other locations. Based on how the electronically connected attendees are set up, this program could require both in-person and online program numbers. If the in-person event is recorded to be shared later, this could require a self-study program number.

No, but speakers must still meet Standard No.12 PDF with regard to speaker qualifications.

If there are last minute changes to the program material/content, then you must obtain a new program number. Log into your CE Provider account and select the "Add a Program" button. You will be prompted through the process of adding the information. A new program number will be appended to your Approval Letter once approved and be sent to your secure e-mail box.

We understand that this may occur, and we will be monitoring this practice. As a general rule, preparers should not repeat a program with the same enrollment cycle or AFSP program year. However, we do understand that a preparer may have a reason to take a program again if they feel they need a refresher on the subject matter.

Stump the speaker programs, dinner sessions, and lunch and learn sessions are an excellent opportunity for tax professionals to learn from each other. To be eligible for IRS approved credit, the following requirements must be met:

• The discussion leader must be qualified and experienced in presenting federal tax law topics.
• The program description should describe the purpose of the program and what approach will be taken (i.e. open-ended, pre-determined, or pulled from jar type questions).
• There must be a set agenda on federal tax law topics, and the discussion leader should have planned topics to start the discussion or available to use in the event that questions are not received from the audience.
• The questions and issues discussed (including any tabled/unanswered/deferred questions) must be retained, either by detailed notes of the discussion, or a voice recording of the entire session. If the program is just an open-ended Q&A session or there is insufficient documentation for the program, it will likely not qualify.
• Records must be retained for 4 years.

The rules vary by state and type of credential. If you are unsure if your programs qualify for more than EA and/or ERPA credit, it would be prudent to inform prospective students that they should check with their respective state licensing board or accrediting organization to determine if a program meets their requirements. You may also want to consider adding a statement to your certificates of completion such as: "Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements."

Yes. You can use the word count formula PDF.

Note: Annual Federal Tax Refresher (AFTR) exam questions cannot be included in the word count because of the separate requirement for a comprehension test. Also, for self-study AFTR courses you can only have 18 review questions maximum included in the word count for AFTR.

Due to IRS security restrictions, IRS employees' computers cannot access videos located on some sites, such as Vimeo. If a program with an on-line video is selected for review by the IRS and it is not accessible by the reviewer, you will be notified to assist us in finding an alternative option for viewing. Possible solutions may include placing a copy of the video on an alternative site (such as your own server) or providing the script in written format.

Note: Online videos are part of your program material and must be retained for a period of 4 years, in accordance with Standard No. 13 PDF.

Yes, but only for in-person programs and you must also have a power point or some additional program material to go along with the IRS publications.

Yes. Identity theft, data security and written information security plans (WISP) programs that enhance tax professionals’ awareness of protecting tax data, including a review of IRS Publications 4524, 4557, 5199, 5708 or 5709, can qualify as continuing education in the Federal Tax Law/Federal Tax Related Matters category.

If you are an IRS-approved CE Provider, you may sell your program material to other organizations or individuals. You should inform the buyer(s) they will be required to apply to become an IRS approved CE Provider and get their own program number(s) if they will be responsible for collecting fees and issuing Certificates of Completion in their name.

Yes. You must retain documentation (electronic or paper) for any purchased program for a minimum of four (4) years after last completion date to support your compliance with IRS CE Provider Standards should the program be selected for review. Information to be retained includes copies of program materials, evidence that the program(s) were developed and reviewed by qualified persons, and a record of how CE credits were determined. (For in-person and online courses a timed syllabus/agenda/schedule and related instructor material/notes/narrative. A timed outline alone is not sufficient substantiation.) It is the buyer's responsibility to ensure the purchased program material qualifies for IRS credit and supports the number of credit hours requested.

Yes, if those topics cover federal tax law. Examples include, a tax law directly related to filing a federal income or employment tax return, or credit/refund claims. Changes made to IRS processes and to existing tax law, including TCJA, even if temporary. Laws related to tax advantaged retirement or flex spending accounts. Coverage of certain new extensions and elections made available along with temporary relief and safe harbor for individuals, businesses and trusts and estates. Please review IRS Notices and Revenue Procedures published beginning March 11, 2020, for specific federal tax related COVID-19 topics. Qualifying CE PPP programs must focus on federal tax law, such as the deductibility of certain expenses. As a reminder, PPP is not an IRS initiative but is governed by the SBA. Any non-federal tax content will not qualify for IRS continuing education credit unless the "80/20 rule" is met. Program titles should include a specific description of the program content and course descriptions must CLEARLY explain how each topic will cover taxation for easy determination that the program covers the appropriate subject matter.

Self-study programs are required to have three review questions and a minimum of five multiple-choice final exam questions for each credit hour. True or false questions will not satisfy the number of review or exam questions required.

CE providers may allow a student up to one year from the date of purchase or enrollment to complete a self-study program. However, a student must complete a self-study program before the expiration date reflected in your CE account program listing. Program numbers expire 12/31 of the third year after issuance (for example, a program approved on 11/16/2023 will expire on 12/31/2026). A self-study program must be active in your CE account until all students’ opportunities to complete the program have expired. 

No. Generally, practice management courses are not acceptable for IRS continuing education (CE) credit.

Many practice management courses that are acceptable for Continuing Professional Education (CPE) credit are not acceptable for IRS CE credit as they are not sufficiently related to federal tax matters.

Provider standard #4 states, “Continuing education programs must be designed to enhance professional knowledge in federal tax law, federal tax-related matters, qualified retirement plan matters or federal tax-related ethics and must be consistent with the Internal Revenue Code and effective tax administration.” The commentary gives some examples of acceptable and unacceptable fields of study.

Content often associated with practice management CPE which is unacceptable for IRS CE includes subjects: general business, effective advertising, increasing revenue, billing, fee collection, sales tools, non-tax software or personal development.

However, courses with 80% acceptable federal tax related content that also include some non-related content can meet the criteria. This is often seen when 80% federal tax content is presented and the other 20% relates the data to state tax treatment.

For example: A program selling the benefits of a specific computer program to file taxes would not meet the IRS CE criteria. A federal tax law course taught in conjunction with how to use the software, where federal tax law is at least 80% of the program material, could meet the criteria for IRS CE.

Some practice management-related topics which are acceptable as tax law may include data security, identity theft, Written Information Security Plan (WISP), IRS online tools, due diligence, and Circular 230 guidance.

Acceptable programs for enrolled retirement plan agents (ERPAs) must directly enhance a practitioner’s understanding of qualified retirement plans. Acceptable fields of study include programs related to plan document requirements, plan operation and administration, filing requirements (Form 5500) and IRS programs (the Employee Plans Determination Letter program and the Employee Plans Compliance Resolution System).

This category does not include programs with content related to the tax treatment of retirement plan contributions or distributions for individual taxpayers.

Note: Do not categorize an ethics program for ERPAs as a qualified retirement plan matters program.

Ethics programs specifically for ERPAs should be clearly identified in the title and/or description and offered/advertised as being exclusively for ERPAs.

Yes. Accredited educational institutions must register and pay the annual fee (currently $650) for their programs to qualify for IRS CE credit.

You should obtain the first and last name of the participant (as it appears on their PTIN card / PTIN welcome letter) and their preparer tax identification number (PTIN). You will also need the program number assigned by the IRS, the date the participant completed the program, and the number of credit hours granted. You should submit your participants' information through your online CE provider account using either Manual PTIN reporting to enter one participant at a time, or to enter multiple participants use the PTIN upload Excel template XLSX.

It is a joint responsibility – The instructor should discuss the awarding of CE credit with you and to tell you if they’ve already received instructor credit from another provider but you also should ask the instructor so you know how many instructor hours may be reported, if any. The instructor may receive one hour of continuing education credit for each contact hour completed as an instructor as long as he/she has not already earned his/her annual maximum amount of CE credit. Note: Instructor credit must be manually entered to the CE system. Per Circular 230, Section 10.6. a maximum of two hours of continuing education credit may be awarded for actual subject preparation time for each contact hour completed as an instructor. The maximum continuing education credit for instruction and preparation may not exceed four hours annually for tax return preparers and six hours annually for enrolled agents and enrolled retirement plan agents. An instructor who makes multiple presentations on the same subject matter during an enrollment year, can only receive continuing education credit for one presentation.

If they instruct a portion of a program and also attend a portion as a student, they could earn instructor credit up to their annual maximum as well as student credit. For example, if they instruct 1 hour of an 8- hour program, they could earn instructor credit for the portion they taught (a maximum of 2 prep hours and 1 instructor hour). If they attend the remaining 7 hours taught by other instructor(s) they would earn 7 student credit hours. However, if they instruct the entire program, they can only receive instructor credit up to the max (per year). Any remaining instructor hours are forfeited and cannot be converted into student credit hours.

Yes, you may report PTIN records for a program that has been removed from your account or has expired as long as the program completion date(s) fall within the approved and removed/expired dates for the program number. (You can track your approval and removal dates in the CE system under Program/Manual PTINs. Letter 4866-R will only show your active program listing.)

For example:

• You need to submit a PTIN record for a program that was approved on 9/30/2023, renewed for the following calendar year (2024) then removed by you on 3/7/2024. You can upload a PTIN record to either calendar year (2023 and 2024), as long as the program completion date falls between 9/30/2023 and 3/7/2024 (the program approval period).
• You need to submit a PTIN record for a program that was approved on 2/5/2021 and systemically expired 12/31/2024. You can upload a PTIN record to any calendar year in your account that shows the program as long as the program completion date falls between 2/5/2021 and 12/31/2024 (the program approval period).

Note: When programs are removed from the CE account either by systemic expiration or by early removal by you, they permanently remain in each calendar year’s program listing which allows for continued PTIN reporting, including any corrections.

Yes. You must retain all program materials in either paper or electronic format (syllabus, program material, evaluation forms, master certificate of completion, and all records of who took programs and when) for a period of four (4) years after last completion date.

Information to be retained includes copies of program materials, evidence that the program(s) were developed and reviewed by qualified persons, and a record of how CE credits were determined. (For in-person and online courses a timed syllabus/agenda/schedule and related instructor material/notes/narrative. A timed outline alone is not sufficient substantiation.) See Standard No.13 PDF for a complete list of records to be kept.

Yes, you should report information for everyone who provides you a PTIN, regardless of their designation. It is the responsibility of the participant to provide you, their PTIN. See Standard No.14 PDF.

There are two methods:

1. The organization's Point of Contact, responsible for the provider's online account in the IRS CE provider system, must log in to their account and select "Programs/Manual PTINS". Then select PTIN Manual Reporting listed under Program Options for the appropriate program you wish to input data. This option is a manual data entry process and providers will input information for each preparer by program delivered. This method is recommended for providers submitting 25 or less individual PTIN-level CE records at a time. Note: If you are reporting instructor hours, you must use the manual reporting method.
2. You can input the individual PTIN holder data into the PTIN Upload Template on the right side of the main menu and upload the document by selecting PTIN Upload on the left side of the main menu. This method is recommended for providers submitting more than 25 individual PTIN-level CE records at one time but can be used for any number of records.

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) or within 10 business days of the completion date when the completion date is within the last 10 business days of the quarter’s end. During the fourth quarter (October 1 –December 31), you must report program completion information within ten business days of delivery of each program.

AFTR course completion information can only be submitted with completion dates of June 1 through December 31.

Programs/courses must be completed by midnight local time of the student on December 31 to count for current calendar year credit.

Note: Providers are encouraged to upload completions as soon as possible as the system allows you to upload data more frequently than the required intervals.

The system will allow late/corrected PTIN program completion record uploads for programs approved in current or prior years, even if the course was removed, if the program completion date(s) fall within the approved and removed dates.

The PTIN upload Excel template XLSX is available for download. The template is also available within the CE system via your user account home page.

Participants must provide a PTIN if they wish to obtain IRS credit.

The IRS will validate the PTIN when you submit it. If it is incorrect, the record(s) will be returned to you. IRS will also validate the program number, date of program completion and number of CE credit hours.

Only if they have a PTIN and want the information to display in their online PTIN account in the future. All EAs must have PTINs. Not all ERPAs are required to obtain PTINs.

If you submit a PTIN record with incorrect information, you should delete the incorrect PTIN record by clicking the Remove button next to the appropriate PTIN record, under the specific program in your CE Provider account. Wait at least 24 hours after removing the incorrect record before submitting the corrected record. The system will allow late/corrected PTIN program completion record uploads for programs approved in current or prior years, even if the course was removed, if the program completion date(s) fall within the approved and removed dates.

No. 
Course authors/developers cannot receive IRS Continuing Education credits for course development or by completing courses developed or written by themselves.

Course authors/developers must satisfy their annual CE requirements by completing IRS-approved programs not developed or written by themselves.

Circular 230 § 10.6 (f)(2)(iii) has a provision for enrolled agents and other tax return preparers to receive a limited amount of CE credit for instructor and instructor preparation activities (a maximum of six hours per year for enrolled agents or four hours per year for other return preparers), but there is no provision for CE credit for authoring or developing a course. 

Log into the CE Provider system. On the front page, select "Program/Manual PTINS" and then click the Add Program button. Your program numbers will appear on your most recent approval/renewal letter and Form 8498 as they are added to your account. These documents can be found at the bottom of your CE Provider home screen under "CE Provider Applications".

See also: FAQ 3, Adding/changing/removing programs during renewal period October 1 through December 31.

New programs generally will be approved, and a program number issued within 24 hours.

You should review the CE programs in your account throughout the year and before you begin your CE provider renewal application. During the renewal application you will be required to decide to remove or retain each one of your programs. You cannot retain programs approved more than two years ago. For example, program numbers issued during 2021 will expire and be removed 12/31/2024.

Removing a program means you may not offer the program after the removal date, but you can upload preparer tax identification number (PTIN) records for completions between the approved and removed dates.

Do not remove a program:

1. If it has been sold and PTIN holders are still able to complete the course for CE credits.
2. While it is under review by IRS Continuing Education.

Remove a program that is beyond any enrolled students allowed completion date and is any of the following:

1. If you have never offered or sold your program and never plan to.
2. You no longer offer the program.
3. If it is 3 years old, or older, no longer accurate with up-to-date tax law.
4. If it is a tax law update program not offered for the current or upcoming year. An update program may cover the current tax year or an upcoming tax year but thereafter the program content is no longer an update, and the program should be removed. (If the program content is still current, you may apply for a new program number and add the program to your CE account as a tax law program.)

Note: When you remove a program from your account, you can upload CE records that were completed between the program’s approval and removal dates.

For example, if a program was approved on 3/1/2020 and removed on 10/28/2020, you can upload all PTIN CE credit that your students completed during those dates, even if the PTIN upload date is after 10/28/2020. This might occur when a student provides you with a corrected PTIN weeks or even months after course completion. You cannot upload IRS CE credit for completion dates after the program number expiration or removal date(s).

During the October 1 through December 31 renewal period, you can add both current year and next year’s programs to your account in several ways.

The example below presumes 2023 is the current year and 2024 is the next/future year:

You may add 2023 programs to your account before or after renewing your provider status but not during the renewal process.

You must have at least one program in your account to renew your provider status. During the renewal process, you can add developed 2024 programs, which the IRS approves you to offer starting January 1, 2024. You can retain programs that the IRS approved in 2021-2023 that you have not removed. You cannot retain programs that are out of date or expired.

After the renewal process, if you need to register for a 2023 program, you must go into your Programs/Manual PTINs account section. If you want to offer the program during 2023 and 2024, use the default 2023 & 2024 (which will issue a number and add the program to your account for both years).

If you want to offer the program during 2023 ONLY, select 2023, which will only add the program to 2023, and you WON’T be able to offer the program in 2024, as you will not have the ability after renewing for 2024 to “check the box” to carry the program forward.

Example: If you want to offer a federal tax update this fall that will carry over into the start of tax season 2024, you will choose the default 2023 & 2024. The IRS will assign a 2023 program number that you will use to offer your program and report PTINs for 2023 and 2024. If you choose 2023 only, your program and PTIN reporting will only be available through December 31, 2023. If you choose 2024 only, the program and PTIN reporting will only be available starting January 1, 2024. So be careful to choose correctly!

The instructor, provider's officer, or provider's Chair of Education may sign the certificates of completion. View a sample certificate PDF.

See the sample certificate PDF.

No. PTINs should not appear on certificates.

Yes, as long as the required information for all organizations is included on the certificate. For IRS requirements, please view the sample certificate PDF.

Continuing Education Providers must provide all students a means for evaluating program content (see Standard No.9 PDF). CE providers are welcomed to use IRS Form 14364 PDF as a means of receiving feedback about a program’s content and delivery or CE providers can use their own template if all required elements are displayed.

See the sample evaluation form PDF.

The evaluation must include the following five (5) program identifying elements:

1. Name of the CE Provider
2. Program name
3. IRS program number
4. Date(s) of the program
5. Optional name field  

The evaluation must include the following eight (8) measures of rating:

1. Stated learning objectives were met
2. Program materials are accurate, relevant and contributed to the achievement of the learning objectives
3. Time allotted to learning was adequate
4. Facilities/equipment were appropriate
5. Handouts were satisfactory
6. Audio and video materials were effective
7. Individual instructors were effective
8. Comments section

A grading system (i.e. 1 – 5, poor – excellent, extremely agree – extremely disagree, etc.) that also contains a Not Applicable (NA) selection, must be used as the method for rating.

Note: Required evaluation questions can be worded differently. Evaluation of additional areas or topics of concern is allowed.

Yes, for multi-day seminars or conference type courses containing more than one program number, the provider must issue an evaluation for each separate program/number. 

Completion of the evaluation form by participants is voluntary. The feedback should be utilized to improve your program material or delivery. As with all program material, evaluation forms must be retained for a period of four years. RPO may request this information while conducting a CE Provider Review.

Your organization must renew its continuing education provider status and pay the annual CE Provider fee each calendar year (currently $650). Renewals will be accepted between October and December for the next calendar year.

It depends. If the program number was approved more than two years ago, it will expire and cannot be carried forward.

During the renewal process, active (non-expired) approved programs will be displayed in a table. You must indicate which programs you want to continue to offer in the next calendar year and whether you want to edit them or leave them unchanged. For example:

1. If you want to continue to offer a prior year program exactly the way it is with no changes whatsoever, the program will retain its original program number.
2. If you want to edit an existing program, you may make changes to fields audience type and delivery method. Adding a different delivery method will generate a new program number. Remember, program content changes are defined as significant changes to the program material, not a simple update such as the current mileage rates, new tax rates, etc.

The CE system WILL accept PTIN records with previous year program numbers because the date of completion will determine the year the preparer gets credit.

Important: Program numbers expire 12/31 of the third year after issuance (for example, a program approved on 11/16/2023 will expire on 12/31/2026). Because the IRS makes annual changes to the Annual Federal Tax Refresher (AFTR) course outline, AFTR courses will continue to expire annually on 12/31. You can only get program numbers for AFTR courses from April 1 through October 1 each year. Remember, AFTR courses cannot be offered until June 1.

Your CE provider account will be deactivated. You will no longer be authorized to offer IRS CE programs. You may neither market yourself as an IRS Approved CE Provider nor use the IRS approved continuing education provider logo. Upon deactivation, your CE provider contact information will be removed from the IRS CE Provider Public Listing.

Renew your status by logging into your existing CE Provider online account between October 1 and December 31 and selecting "Renew Now" from the Main Menu. You must also pay the annual CE Provider fee (currently $650). PLEASE DO NOT create a new application by selecting the "Apply Now" button on the login page.

Your CE provider number will remain the same from year to year as you renew your status. Programs numbers may change depending on how you choose to treat programs during the renewal process. See FAQ 2.

If you choose not to offer an existing program in the upcoming year, you must report any associated program completion information within ten business days of delivery of each program October 1 through December 31.

The system will allow late/corrected PTIN program completion record uploads for programs approved in current or prior years, even if the course was removed, if the program completion date(s) fall within the approved and removed dates.

The program must be renewed only for the period when an attendee may complete the program. For example, if an individual purchases the program and is allowed one (1) year to complete the program, that program should be renewed for the next year and should not be removed until the allowed time to complete the program has expired.

The system will allow late/corrected PTIN program completion record uploads for programs approved in current or prior years, even if the course was removed, if the program completion date(s) fall within the approved and removed dates.