{"id":56,"date":"2015-11-10T23:01:53","date_gmt":"2015-11-10T23:01:53","guid":{"rendered":"https:\/\/www.taxcoursesonline.com\/blog\/?p=56"},"modified":"2015-11-10T23:01:53","modified_gmt":"2015-11-10T23:01:53","slug":"unenrolled-return-preparers","status":"publish","type":"post","link":"https:\/\/www.taxcoursesonline.com\/blog\/unenrolled-return-preparers\/","title":{"rendered":"7 things Unenrolled Return Preparers should know."},"content":{"rendered":"

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1. Beginning January 1, 2016, \u00a0new rules \u00a0will limit unenrolled return preparers \u00a0representing clients before the IRS to only those preparers who have \u00a0an Annual Filing Season Program (AFSP) \u00a0record of completion from the IRS.<\/p>\n

2. If you are a tax \u00a0preparer, with an active PTIN, but no professional credentials and you do not participate in the AFSP, you are authorized to prepare tax returns but not represent clients .<\/p>\n

3. Returns prepared and signed after December 31, 2015, you will not be allowed to represent clients before the IRS (even if you are the preparer of a return).<\/p>\n

4. Limited representation rights \u00a0will allow \u00a0unenrolled return preparers with AFSP record of completion to represent clients whose returns they \u00a0actually prepared before the IRS.<\/p>\n

5. They cannot represent clients whose returns they did not prepare and they cannot represent clients regarding appeals or collection issues even if they did prepare the return in question.<\/p>\n

6. IRS defines an unrolled return preparer \u00a0is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer’s return as the paid preparer, or who prepares a return but is not required \u00a0to sign the return.<\/p>\n

7. To participate in the Annual Filing Season Program a tax preparer needs to take 18 hours of continuing education from an IRS approved CE provider by December 31st each year.<\/p>\n

This includes:<\/p>\n