Table of Contents

• Notice 2011-80
  • Purpose
  • Background
    • Section 1: Provisional PTINs
    • a. Deadline To Obtain a Provisional PTIN
    • b. Provisional PTINs Must be Continually Maintained
    • c. Continuing Education Requirements for Provisional PTIN Holders
    • Section 2: PTIN Renewed Annually on a Calendar Year Basis
    • Section 3. Certain PTIN Holders Required to be Fingerprinted
    • Section 4. Continuing Education Requirements for Registered Tax Return Preparers
    • a. Continuing Education Requirements to be Completed on a Calendar Year Basis
    • b. Continuing Education Requirements Prorated for Individuals Who Initially Become a Registered Tax Return Preparer During the Registration Year
    • Contact Information
• Notice 2011-83
  • BACKGROUND
  • I. SUSPENSION OF INCOME LIMITATIONS
  • II. STATUS OF UNITS
    • A. Units in the first year of the credit period
    • B. Vacant units after the first year of the credit period
  • III. SUSPENSION OF NON-TRANSIENT REQUIREMENTS
  • IV. OTHER REQUIREMENTS
  • EFFECTIVE DATES
  • PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Notice 2011-84
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION