Requirements and Guidance
Explore practical guidance researched against current official sources.
CTEC
CTEC Registered Tax Preparers must renew their registration each year. For the 2026/2027 renewal cycle, you must complete 20 hours of approved continuing education, maintain a current IRS PTIN and $5,000 tax preparer surety bond, and complete the CTEC renewal process. The regular CTEC renewal deadline is October 31, 2026. CTEC allows late renewal through January 15, 2027, but late fees apply.
IRS Continuing Education
IRS continuing education requirements depend on your tax-professional status. Holding a PTIN does not by itself require annual CE. AFSP participants complete 18 hours, or 15 hours if AFTR-exempt—including eligible active CTEC registrants—while Enrolled Agents follow separate mandatory CE rules. This guide explains the requirements, deadlines, reporting, and how to check your IRS CE credits.
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.