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CE Requirements for Tax Professionals

 

Category IRS CE Requirement Credit Breakdown
Enrolled Agent Yes - 72 Hours (over 3 year enrollment cycle) Minimum of 16 hours per year (2 of which must be on ethics)
Enrolled Retirement Plan Agent Yes - 72 Hours (over 3 year enrollment cycle) Minimum of 16 hours per year (2 of which must be on ethics)
Registered Tax Return Preparer Yes - 15 Hours per year 2 hours of ethics
3 hours of federal tax law updates
10 hours of other federal tax law
CPA No  
Attorney No  
Supervised Preparer† No  
Non-1040 Preparer‡ No  

†To determine if you are a supervised preparer, view the fact sheet
‡ If you only prepare Forms 1040-PR and 1040-SS, you are considered a non-1040 preparer

NOTE: If you are both an RTRP and an enrolled agent, CPA or attorney, the 15 hours will be included in the requirement for your other credential. Example: if you must obtain 40 hours for your CPA license, 15 of those hours count as overlap as long as those programs meet the RTRP requirements.

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Page Last Reviewed or Updated: 03-Jan-2013