If an individual is a commercial tax preparer in the state of NY, they must be registered with the state and IRS as well as complete state mandated CE.
A commercial preparer either was paid to complete 10 or more tax returns last year and expects to be paid to prepare at least one return in 2025 or was paid to prepare fewer than 10 in 2025 but expects to be paid to prepare more than 10 in 2025.
If the above refers to you please visit the NYS Dept. of Taxation and Finance for further information about your requirements and how to register for classes. You will find CE information here.
$625.00
If an individual is a commercial tax preparer in the state of NY, they must be registered with the state and IRS as well as complete state mandated CE.
A commercial preparer either was paid to complete 10 or more tax returns last year and expects to be paid to prepare at least one return in 2025 or was paid to prepare fewer than 10 in 2025 but expects to be paid to prepare more than 10 in 2025.
If the above refers to you please visit the NYS Dept. of Taxation and Finance for further information about your requirements and how to register for classes. You will find CE information here.
NY State Preparer Requirement
If an individual is a commercial tax preparer in the state of NY, they must be registered with the state and IRS as well as complete state mandated CE.
A commercial preparer either was paid to complete 10 or more tax returns last year and expects to be paid to prepare at least one return in 2025 or was paid to prepare fewer than 10 in 2025 but expects to be paid to prepare more than 10 in 2025.
If the above refers to you please visit the NYS Dept. of Taxation and Finance for further information about your requirements and how to register for classes. You will find CE information here.
To encourage PTIN holder to complete voluntary CE the IRS created a new program called the Annual Filing Season Program (AFSP) when completed PTIN holders will earn an AFSP – Record of Completion.
Passing Score: 70 percent or greater.
Exam Retakes: If not passed on the first try, you are allowed an unlimited number of retakes.
Exam Rules:
CE Completion Reporting
DK TAXES CORP. reports course completions by PTIN holder to the IRS every business day.
Please note: CE programs may take up to 72 hours to post once reported and no 2025 completions will show.
Agents will also be required to report their CE hours earned at the time of renewal.
DK TAXES provides online printable Certificates of Completion. Certificates of completion will be available to print online immediately after the final exam is passed. Agents should maintain written evidence of completion for a period of 4 years following the completion of each reporting activity, for auditing purposes.
Once a preparer has completed all of the CE required by the program, and the credits have been reported, the IRS will notify the PTIN holder via email they qualify for the program. Then the PTIN holder must long in to their online account and consent to the obligation in Circular 230. Once they have completed this task, within the next 24 hours they should receive another email from the IRS notifying them their RoC is available in their PTIN mailbox.
If they do not have an online PTIN account, they will receive a letter from the IRS with instructions for completing the application process and obtaining the certificate.
More is available at: http://www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program.
Return preparers who can obtain the AFSP – Record of Completion without taking the AFTR course are:
Helpful Links
IRS New Annual Filing Season Program
Office of Professional Responsibility (OPR)
Treasury Department Circular 230
PTIN Information
All paid preparers must have a Preparer Tax Identification Number before preparing returns. Also, all enrolled agents are required to have a PTIN. You can sign up for your PTIN online or by paper application. To submit a first-time PTIN application, view this checklist to get started.
PTIN Renewal
Renew your preparer tax identification number (PTIN) between October 16 – December 31 each year at www.irs.gov/ptin.
PTIN Hotline
Primary Toll-Free: 877-613-PTIN (7846)
Toll Number for International Callers: +1 915-342-5655
Internal Revenue Service
Office of Professional Responsibility
SE:OPR, Room 7238/IR
1111 Constitution Avenue NW
Washington, DC 20224
Phone: (202) 927-3397
Fax: (202) 622-2207
Email: EPP@irs.gov
