CE Requirements for Tax Professionals
| Category | IRS CE Requirement | Credit Breakdown |
|---|---|---|
| Enrolled Agent | Yes - 72 Hours (over 3 year enrollment cycle) | Minimum of 16 hours per year (2 of which must be on ethics) |
| Enrolled Retirement Plan Agent | Yes - 72 Hours (over 3 year enrollment cycle) | Minimum of 16 hours per year (2 of which must be on ethics) |
| Registered Tax Return Preparer | Yes - 15 Hours per year | 2 hours of ethics 3 hours of federal tax law updates 10 hours of other federal tax law |
| CPA | No | |
| Attorney | No | |
| Supervised Preparer† | No | |
| Non-1040 Preparer‡ | No |
†To determine if you are a supervised preparer, view the fact sheet
‡ If you only prepare Forms 1040-PR and 1040-SS, you are considered a non-1040 preparer
NOTE: If you are both an RTRP and an enrolled agent, CPA or attorney, the 15 hours will be included in the requirement for your other credential. Example: if you must obtain 40 hours for your CPA license, 15 of those hours count as overlap as long as those programs meet the RTRP requirements.
Need more information?
- Fact sheet: CE requirements for RTRPs and prospective RTRPs
- Find an IRS approved CE provider
- Frequently asked questions for:
- Enrolled Agents
- Registered Tax Return Preparers and Prospective RTRPs
- Enrolled Retirement Plan Agents
- Attorneys and CPAs
Page Last Reviewed or Updated: 2013-01-03
