Summary of Important Facts & Dates for RTRP PTIN and Continuing Education (CE) Requirements

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• The annual renewal period for PTINs is October 15 – December 31. All PTIN holders will need to renew their numbers during this renewal period – EACH YEAR.
  
  
• There are two categories of PTINs, non-provisional* PTIN holders and provisional** PTIN holders. Provisional PTINs will be issued until April 18, 2012, at which time it will become a requirement to pass the RTRP exam prior to receiving a PTIN number.
  
  
• If a provisional PTIN is issued prior to April 18, 2012, the holder will have until December 31, 2013 to take and pass the RTRP exam. The PTIN will still need to be renewed during the 2012 renewal period.
  
  
• Despite the December 31, 2013 test deadline, provisional PTIN holders will need to complete the continuing education requirements of a Registered Tax Return Preparer during 2012. This means even those who have not taken/passed the test need to complete the 15 hour requirement if they want their PTINs renewed for 2013.
  
  
• CE requirements include the need to complete 15 hours of qualified continuing education consisting of 2 hours of ethics/professional conduct, 3 hours of federal tax law updates and 10 hours of federal tax law topics.
  
  
• Individuals who pass the RTRP exam during 2012 will be allowed to prorate their CE requirements accordingly. For example, an individual who passes the exam on May 10th, 2012 will be required to obtain 2 hours of ethics/professional conduct and 8 hours (1 hour per month left in calendar year as an RTRP) of credits pertaining to tax law and tax law updates
  
  
• A suitability check will be a requirement for certain applicants prior to the issuance of a final PTIN. Anyone who is not a non-provisional PTIN holder will be subject to fingerprinting and a background check. Provisional PTIN holders will not be required to be fingerprinted or pass the background check until December 31, 2013. At this time those individuals must comply with this requirement or they will not receive PTIN renewal for the next year.
  
  
• Annual blackout date from April 1 - April 15. No testing available while databases are updated for the next tax year. (Ex, 4/16/12 - 3/31/13 tests 2011 tax law…as of 4/16/13 the tests will begin testing 2012 tax law.

Please visit the Candidate Information Bulletin for more information.

Section 1 of Notice 2011-6, 2011-3 IRB 315, the IRS defined two groups of individuals eligible under § 1.6109-2(h) to obtain a PTIN:

*Nonprovisional PTIN holders include: (i) specified individuals who are supervised by the attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary who signs the tax return or claim for refund prepared by the individual and (ii) individuals who certify they do not prepare or assist in the preparation of all or substantially all of any tax return or claim for refund covered by a competency examination (Form 1040 series tax returns and accompanying schedules)

**Provisional PTIN holders include: individuals who are not attorneys, certified public accountants, or enrolled agents may obtain a provisional PTIN before the date that the registered tax return preparer competency examination is first offered (initial test offering date). For purposes of this Notice, individuals who obtain a provisional PTIN under the terms of section 2 of Notice 2011-6 are "provisional PTIN holders." Individuals who obtain a PTIN under section 1 of Notice 2011-6 are not provisional PTIN holders.

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Also read...
Changes Explained | FAQs | Exam Spec. | RTRP Videos | CPAs & PAs? | CFPs? | CTEC? | Important Dates