Deadline for CE units

[mbigelow]

Dumb question, perhaps, but enrolled agents must complete at least 16 CE hours "per year". My credential expires March 31, so does the "per year" mean April 1 - March 31, or is it a calendar year? Thank you.

[TAXNJ]

Dumb question, perhaps, but enrolled agents must complete at least 16 CE hours "per year". My credential expires March 31, so does the "per year" mean April 1 - March 31, or is it a calendar year? Thank you.

Can view on the IRS website tab TAX PROFESSIONALS.

[mbigelow]

Can view on the IRS website tab TAX PROFESSIONALS.

Checked there before posting my query, the site does not make this issue clear beyond one's initial enrollment cycle.

[TAXNJ]

Checked there before posting my query, the site does not make this issue clear beyond one's initial enrollment cycle.

Is this what you referenced and do not understand?

https://www.irs.gov/tax-professionals/faqs-enrolled-agent-continuing-education-requirements

See point #1

It says a MINIMUM 16 per year but 72 in the Enrollment Cycle.

"1. How many continuing education hours must enrolled agents obtain?
Enrolled agents must obtain 72 hours of continuing education every three years. A minimum of 16 hours must be earned per year, two of which must be on ethics. Enrolled agents must use an IRS approved CE provider."


If still confused and not to be mislead, contact one of the professional tax associations or the IRS - Return Preparer Office

[TaxGuyBill]

Is this what you referenced and do not understand?

The question is if the "minimum of 16 hours" is per calendar year, or fiscal year (April 1st-March 31st).

I've had the same question, but was never able to find a definate answer. For simplicity, I've been treating it as a calendar year. In reality, I suspect they don't care very much, as long as you get your hours in.

[TaxGuyBill]

After sleeping on it, I remembered that I concluded it was a calendar year because the renewal period is November 1st-January 31st, which kind-of indicates a calendar year (at least it does to me). Those dates would also allow you to fairly accurately report on your renewal application the number of CPEs in each 'year'

[TAXNJ]

After sleeping on it, I remembered that I concluded it was a calendar year because the renewal period is November 1st-January 31st, which kind-of indicates a calendar year (at least it does to me). Those dates would also allow you to fairly accurately report on your renewal application the number of CPEs in each 'year'

Yes, sleep does help. Part of my comment to the Original Poster was "If still confused and not to be misled, contact one of the professional tax associations or the IRS - Return Preparer Office".

Reason is that we did not write the rules but those that did (the IRS - Return Preparer Office) in a better position to answer. Yes?

[Rapid Robert]

Reason is that we did not write the rules but those that did (the IRS - Return Preparer Office) in a better position to answer. Yes?

Or, we could just consult the rules that have been published. Per Circ 230,

"(1) Definitions. For purposes of this section —
(i) Enrollment year means January 1 to
December 31 of each year of an enrollment cycle.
(ii) Enrollment cycle means the three successive
enrollment years preceding the effective date of
renewal."

It goes on from there to discuss what the CE requirements are.

[TaxGuyBill]

Thanks Rapid Robert! That undoubted answers the question. :-)

[TAXNJ]

Yep, that's what the Return Preparer Office would tell you to do. You probably did not have to sleep first to get the answer but it is there if you get familiar with Cir 230. The best source for professional return preparers.

[mbigelow]

Thank you, everyone, for helping me sort through this issue!

[dtlee]

Dumb question, perhaps, but enrolled agents must complete at least 16 CE hours "per year". My credential expires March 31, so does the "per year" mean April 1 - March 31, or is it a calendar year? Thank you.

Calendar year....and the three-year total needs to be 72 or more.

[Lion]

CEs Not Posted to IRS Yet

IRS Return Preparer Office
·
Update: Continuing Education (CE) Credits

The IRS is in the process of launching a new system for IRS CE Providers. CE completed after September 11, 2016 won’t be reflected in your PTIN account until the system is up. The system is expected to be operational soon. We apologize for the extended delay. Please continue to check your PTIN account periodically for updates.

CE credits are not required to renew a PTIN. Tax return preparers should continue to renew their PTINs.

Similarly, enrolled agents with SSNs that end in 4, 5, or 6 can self-attest to their CE credits and renew their EA status.

[TaxGuyBill]

I just looked on the EA certificate letter, and it says right there "Annual CE Cycle: January through December".

Maybe we should have looked at that. :-)