reporting cpe credits for enrolled agents

[ardi600]

I am wondering besides the cpe credits that IRS gets automatically such as the IRS conference what is the best way to report other cpe credits to the IRS?

[Snaggletooth]

Stirring up a Hornet's Nest

Ardi, notice this is your first post. Welcome, and post often.

Went to an NATP seminar in Sept and was told the burden of proof was on the practitioner to prove CPE credits were procured, and this includes the Ethics credits. Was further stated that the IRS is now ACCREDITING seminars for CPE credits. YIKES! This means we must keep all certificates for CPE and the certificates must state the status of credits!!

It gets better. Went to a NCPE seminar in November and noticed that their certificates did not show ANY credits for Ethics. Having been drilled earlier, I raised this as an issue and the NCPE instructor had never heard of the accredidation process or having to document a certificate with any Ethics credits.

Ardi this doesn't answer your question, except to reflect that there is apparently no universal answer or acceptance, even among those who conduct seminars, of CPE documentation conventions.

[Jiggers]

I am wondering besides the cpe credits that IRS gets automatically such as the IRS conference what is the best way to report other cpe credits to the IRS?

You report you CPE credits on your EA renewal form every three years. So you have to keep the information. I have a worksheet that I use to keep information about the seminar, location, dates, Tax CPE and Ethics CPE.

Nothing is reported automatically to the IRS by anyone.

[oceanlovin'ea]

Agree with Jiggers

I just had to renew my EA certification this year. You have to give them the number of CPE's for the 3 year period. You need to be sure you keep your certificates just in case they questioned you. But I haven't heard of that happening,

If you belong to NAEA, you have to report to them each year. So I keep a list each year and then I have my list ready for IRS.

Every time I go to a seminar that provides CPE's I make note of it so that I can keep track during the year and don't come up short at the end of the year.

Linda,EA

[taxmandan]

TheIRS has new rules that CPE must be approved ahead of time, details are still being worked out. One thing to keep in mind is that seminars on state taxes are NOT acceptable to the IRS. EA hours must be on federal tax law and ethics.

[PIGLEE]

I put mine in a pink notebook, be sure and write the name of the instructor on it, if it is not there. You need to keep for 3 years from the date you report. (so you need to keep at least 6 years. I also heard recently that you need to keep even your books but I always did anyway. I am trying to go paperless, so I am now scanning them. A couple of times I have had people ask if I take any classes, I pulled out my book of certificates, it was fun to hear the WOW, One person used to question my opinion a lot, now she rarely does, and has referred a lot of people. Be sure and put your EA Certificate, and other memberships on the wall so people can see them.

[Roberts]

Every year

Every year I do a cheap CE course I purchase online and it covers all of my required hours (including ethics). They give me a certificate and I file it away for easy proof if the IRS ever were to ask. This way, for <$70 I'm official. Everything else I do, I ignore the CE / don't purchase because I know I've met the requirement.

The local IRS office holds 2 seminars coordinated with our county/ state Department of Revenues and a local university. If you ask, it's free to attend but you won't get CPE. Since I don't need it, I don't pay.

[erchess]

Roberts

Would you mind posting or pming me the web address of that course? It sounds like a really good deal to me.

[Jiggers]

Every year I do a cheap CE course I purchase online and it covers all of my required hours (including ethics). They give me a certificate and I file it away for easy proof if the IRS ever were to ask. This way, for <$70 I'm official. Everything else I do, I ignore the CE / don't purchase because I know I've met the requirement.

The local IRS office holds 2 seminars coordinated with our county/ state Department of Revenues and a local university. If you ask, it's free to attend but you won't get CPE. Since I don't need it, I don't pay.

Just curious as to the type of returns that you prepare. Any complicated 1040's with C's, D's, E's, and F's? Or just 1040A, 1040EZ, and 1040 with just A and B?

Also, do you do any business returns: 1041, 1065, 1120, 1120S?

Do you have a website for this CE? Just curious to see if it will cover my needs.

[Koss]

New CPE Requirements

This is something I know quite a bit about, because I am in charge of the CPE program offered by the local chapter of the Ohio State Society of Enrolled Agents.

The new requirements become effective for CPE courses that are taken in 2012.

The IRS has implemented a new system for approving CPE programs for enrolled agents and those seeking to become RTRPs.

CPE providers have to apply for approval, either from the IRS or from another accrediting organization. Previously approved providers have to re-apply. Providers also have to submit summaries of each program they offer. The IRS will issue a program number, which must be included on the CPE certificate. But again, all of this takes effect in 2012.

Finally, the CPE providers will be required to report CPE credits to the IRS for each person who takes the course. The reporting by the provider is done through an online platform. The unique identifier for each person who takes the course is the PTIN.

EAs and RTRPs are not expected to "report" their CPE to the IRS, except for the reference to it on the EA renewal application, which was mentioned earlier in this thread. If the new system works properly, the IRS will know that a tax pro has taken CPE because it is reported to the IRS by the CPE provider.

It is absolutely correct that individual tax pros are responsible for tracking their own CPE. You must keep the certificates as proof that you took the courses. There will be isolated cases of human error, where the provider fails to report the course that you took, or reports it with the wrong number of hours, or the wrong program number, or the wrong PTIN. So you need to be prepared to clear up any discrepancies.

I'm sure there will one day be a horror story about a CPE provider that shuts down and disappears, without properly reporting courses that were completed.

But if the system works as expected, tax pros will not have to do any reporting.

The burden of proof falls on the practitioner. But the burden of reporting falls on the provider.

BMK

[Koss]

CPE Package

Would you mind posting or pming me the web address of that course? It sounds like a really good deal to me.

APlus CPE is currently offering 24 credit hours for enrolled agents for $59.95.

The website is www.apluscpe.com

If you are not an EA, and you are seeking to become an RTRP, then you only need 15 hours. With the new rules for CPE programs, you should not assume that any program approved for enrolled agents automatically qualifies for CPE for RTRPs. This may be the case for many courses. But some courses may only be approved for one or the other.

BMK

[OtisMozzetti]

I just had to renew my EA certification this year. You have to give them the number of CPE's for the 3 year period. You need to be sure you keep your certificates just in case they questioned you. But I haven't heard of that happening,
...
Linda,EA

When I renewed, I had to state the number of hours completed for each year. I don't want to make any false statements whatsoever to the Treasury Dept., but if I am uncertain about the proof for any hours maybe I will simply state the number of hours which I am sure I can prove in case an audit should occur.

EA in Calif.

[oceanlovin'ea]

You are right, Otis. I believe you did have to state the CPE's by the year. This would show that you got your ethics each year.

With the new requirements for the companies provided education, we will have to make sure that we will get CPE's accepted by IRS. But mine are usually from state EA conventions or from the IRS forum.
The only one I have done that was different was the one I just did with James Hasselback. But he assured me that his seminars do qualify with IRS.

Linda, EA