Credentialed or Exempt Tax Return Preparers
Tax return preparers who have successfully completed one of the following national or state tests would be exempt from taking the Annual Federal Tax Refresher course with a comprehension test:
- Registered Tax Return Preparers
- Oregon/California and other state based return preparer testing programs
- Accredited Tax preparer test offered by the Accreditation Council for Accountancy/Taxation
- Part 1 of the Special Enrollment Exam during the 2 year eligibility window
- Successful Volunteer Income Tax Assistance (VITA) program reviewers an instructor
If a credentialed tax professional (CPA, attorney, enrolled agent, enrolled retirement plan agent, enrolled actuary) or the exempt group listed above wants to receive an Annual filing Season Certificate, he/she must have 15 hours of continuing education from an IRS approved provider. The 15 credit hours will need to include 3 hours of Federal tax updates, 10 Hours of Federal tax law topics, and 2 hours of Ethics. No CE credit will be given to Enrolled Agents for completing an AFTR course.