The below chart provides a general idea of the Annual CE Requirements needed for Tax Preparers. Depending on the state you live in or the type of tax credentials you hold, we still recommend that you check with the IRS and your State’s website for Tax Preparers CE requirements.
|Tax Preparer Category||Annual Federal Tax Refresher Course (AFTR)||Tax Law Update Courses||General Tax Law Courses||Ethics Courses||Total CE Credit|
|Enrolled Agents||22 Hrs||2 Hrs||= 24 Hrs|
|Non-Exempt Tax Preparers||6 Hrs||10 Hrs||2 Hrs||= 18 Hrs|
|Exempt Tax Preparers (For California, Oregon, Maryland, and New York Tax preparers, please check with your state’s CE Requirements.)||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|