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IRS Continuing Education

IRS Continuing Education Requirements for Tax Preparers

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.

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Who needs IRS continuing education?

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PTIN renewal and continuing education are separate

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What is the Annual Filing Season Program?

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18-hour AFSP continuing education requirements

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15-hour AFSP requirements for exempt preparers

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CTEC preparers and AFSP

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How to obtain an AFSP Record of Completion

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AFSP continuing education deadline

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How IRS continuing education is reported

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How to check your IRS continuing education credits

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Enrolled Agent continuing education requirements

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IRS continuing education checklist

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Official IRS resources

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Frequently asked questions

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Need the 15-hour AFSP continuing education requirement?

The 15-Hour IRS AFSP Continuing Education Package includes the Federal Tax Law, Federal Tax Law Update, and Ethics categories required for eligible AFTR-exempt preparers.

View the 15-Hour AFSP Package
  • CTEC Renewal and Continuing Education Requirements

    CTEC 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.

  • Enrolled Agent Continuing Education Requirements

    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.

  • What Is an Unenrolled Return Preparer?

    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.

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