Those with limited representation rights may only represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives and similar IRS employees, including the Taxpayer Advocate Service. For a broader discussion on this topic and unlimited representation please click here.
Yes, once you complete all the continuing education requirements and renew your PTIN you need to loging to your PTIN account and complete the process. You can read more about that in this post.
No, it’s a voluntary program. Anyone with a preparer tax identification number (PTIN) can prepare tax returns for compensation, but continuing education is encouraged for all tax return preparers.
Why is the IRS launching this voluntary program? Why not wait to see if Congress passes legislation regarding return preparer oversight?
The IRS believes in a mandatory competency standard for federal tax return preparers. To this end, legislation continues to be the IRS’ priority. But until legislation is enacted, they still have a responsibility to taxpayers and to our tax system to keep moving forward with their efforts to improve service to taxpayers. In the interim, [...]
Are preparers who participate in the Annual Filing Season Program subject to Circular 230 regulations?
To participate in the AFSP, unenrolled preparers must agree to adhere to the practice requirements for tax practitioners outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230. Any return preparer who represents a taxpayer before the IRS is subject to Circular 230.
Will I still be able to represent clients before the IRS if I don’t participate in the Annual Filing Season Program?
Beginning in 2016, only AFSP participants who obtain a Record of Completion will have limited representation rights before the IRS for clients whose returns they prepared and signed. PTIN holders without an AFSP – Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters. [...]
No, as indicated above, this program is not designed, directed or intended for credentialed preparers who already possess a much higher level of qualification. However, if a credentialed preparer seeks to participate in the program, he or she would be required to meet the same requirements as those preparers in the exempt category.
The Directory will include the name, city, state and zip code of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents, enrolled actuaries and AFSP participants who have obtained a Record of Completion and who have a valid PTIN.
What is the Directory of Federal Tax Return Preparers with Credentials and Select Qualifications? When will it be available?
The IRS maintains a public directory on the IRS website of tax return preparers with credentials and select qualifications. This is a searchable, sortable listing so that taxpayers can find a return preparer that carries their preferred credentials or qualification(s).
To be eligible for an AFSP – Record of Completion, a return preparer must complete and pass the AFTR course and obtain their other CE by December 31 prior to the start of the tax season. As AFTR courses are offered by CE providers, return preparers are subject to the schedule of courses offered by [...]