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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 2023 or was paid to prepare fewer than 10 in 2023 but expects to be paid to prepare more than 10 in 2023.
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.
$ 485.00
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 2023 or was paid to prepare fewer than 10 in 2023 but expects to be paid to prepare more than 10 in 2023.
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.
• 16 hours of continuing education coursework by the end of December 2023, and
• 4 hours of continuing education coursework each year after that.
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.
• Hold an active PTIN.
• Complete 18 hours of CE annually:
• 10 hours of Federal Tax Related Topics.
• 2 hours of Ethics.
• 6 hours of Annual Federal Tax Refresher (AFTR) Course – This is a course contains specific content determined by the IRS. To fulfill this requirement the take DK TAXES CORP. 2023 Federal Tax Refresher Course, available now!
• Per IRS regulations, the AFTR course is only available from June 1 – December 31st annually.
• Consent to the Circular 230 ethical obligations.
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:
• For this course the Final Exam is open book.
• Complete Exam before December 31st.
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 2023 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:
• Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2023 and January 2023.
• Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
• SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
• VITA volunteers: Quality reviewers and instructors with active PTINs.
• Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
• 15 hours of CE annually
• 10 hours of Federal Tax Related Subjects (FT)
• 3 hours of FT Law update Federal Tax Law Update Courses to meet this requirement
• 2 hours of Ethics
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
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