Guides for tax professionals
Find straightforward guidance about CTEC renewal, IRS continuing education, PTIN-related reporting, tax-preparer credentials, and professional responsibilities.
Explore practical guidance researched against current official sources.
CTEC
California Registered Tax Preparers generally must renew their CTEC registration each year. This guide explains the annual continuing education categories, renewal deadlines, PTIN and bond requirements, course reporting, and what happens if you miss the regular deadline.
IRS Continuing Education
Enrolled agents generally must complete 72 hours of IRS-approved continuing education during each three-year enrollment cycle. This guide explains EA continuing education requirements, including the annual minimum, ethics requirement, renewal cycles, prorated requirements for newly enrolled agents, CE reporting, PTIN renewal, and recordkeeping.
Tax Preparer Credentials
An unenrolled return preparer is a paid tax return preparer who is not an attorney, certified public accountant, or enrolled agent. This guide explains PTIN requirements, representation rights, Annual Filing Season Program participation, and the differences between credentialed and noncredentialed tax preparers.
E-file Responsibilities
An Electronic Return Originator, or ERO, is an authorized IRS e-file provider that originates the electronic submission of a taxpayer’s return. This guide explains taxpayer authorization, identity verification, recordkeeping, security, prohibited practices, and how ERO duties differ from tax-return-preparer due diligence.
