2012/2013 CE Requirements & PTIN Renewal
There has been some confusion regarding the continuing education required for PTIN renewal. Below you will find three of the most common questions.
What happens if I did not renew my PTIN by December 31, 2012?
A: The preparer can pay the $63 renewal fee after December 31 for the PTIN.
Q: What happens if I do not have 15CE credits by December 31, 2012?
A: As long as the preparer has their 15CE before they start preparing returns they will be fine.
- What should I do if I didn’t complete my CE requirement for TY2012? (related to the same question above)
- You must make up 2012 CE by taking the outstanding credits in 2013. In addition to the 15 hour requirement for 2013, you must also make up any hours not completed in 2012. There is no need to designate or notify the IRS those hours earned in 2013 are for 2012. Be sure to keep records of the programs you attend.
Posted: January 4, 2013