Information for IRS Approved Continuing Education Providers. Provided via conference call January 20, 21, 22, 2015

Transcription

1 Infrmatin fr IRS Apprved Cntinuing Educatin Prviders Prvided via cnference call January 20, 21, 22, 2015 Return Preparer Legislatin The Senate Finance Cmmittee intrduced a bill that wuld prvide the Treasury Dept. and the IRS explicit authrity t regulate paid tax return preparers. The bill was intrduced by Rn Wyden frm OR and Ben Cardin frm MD. Bth f these states nw have sme type f preparer regulatin. Remember, as a result f the Lving lawsuit, the IRS CANNOT require CE and/r testing fr any tax return preparers. Prvider Renewal Seasn Renewal seasn went very smthly this year, but ne thing we nticed is that sme prviders are still carrying ver prir year prgrams. If there is any cntent change (new tax law, revised tax law, etc.) ther than inflatinary amunts, yu shuld get a new prgram number. Federal Tax Update prgrams yu gave in 2013 shuld n lnger be in yur 2015 accunt as they are n lnger cnsidered update prgrams. Prir t the renewal seasn, we cntacted all prviders wh had 2012 prgrams in their accunts and asked them t delete thse they n lnger needed we are assuming yu will d this each year at renewal time. It seems the later the renewal (clser t the deadline), the mre we saw every prgram being carried ver. We give yu 2-3 mnths t renew yur accunt, s the intent is fr yu t scrutinize yur prgram listing and nly carry ver thse prgrams yu will cntinue t ffer. Instead f allwing yu t check all prgrams t carry ver t 2015, we had yu individually select what yu wanted t d with each ne. We received nly a small amunt f negative feedback n taking away the check all ptin and many tld us that it gave yu the pprtunity t review each prgram and make individual assessments f whether t carry it frward in If yu did nt scrutinize yur prgrams when yu renewed, please take the time t d s and delete any prgrams yu n lnger ffer. Be careful with self-study prgrams, especially if yu give a preparer six mnths t a year t take it. Be careful with the term refresher in yur prgram names/titles an update is really nt a refresher and the term refresher cnflicts with the Annual Federal Tax Refresher curse If yu get a new EIN r g frm using a PTIN t an EIN r vice versa, please cntact the CE Prvider help desk at (855) and they will instruct yu n prviding the apprpriate dcumentatin. 1 P age

2 If yur Pint f Cntact (POC) changes, yu will need t call the CE Prvider help desk at (855) A current prvider POC can change their r their phne number, but a new pint f cntact must get a new lgin. Therefre, any changes in POCs must be assisted by the CE help desk. PTIN Reprting There is a guide fr PTIN reprting n the main page f yur CE Prvider accunt that will walk yu thrugh reprting, what the varius icns mean, and hw t fix rejected recrds. Click n the link PTIN Reprting Instructins & Help Guide t learn mre abut the prcess. The CE system receives a file directly frm the PTIN system each Tuesday and Friday. This is what we cmpare against t determine the validity f PTIN cmpletin recrds submitted by prviders. Deleting prgrams - Yu MUST nt have deleted the prgram number frm yur CE Prvider accunt in the cmpletin date year fr which yu are trying t submit the recrds. Ex: If yu are submitting a recrd in 2015 with a cmpletin date f 2013 r 2014, yu must have the prgram number in the respective prgram link (2013 r 2014) n yur main screen in rder t successfully uplad that recrd. We will add an FAQ sn t help clarify this issue. If yu have dne yur due diligence in trying t reslve a rejected recrd and still have issues getting it t prcess, please cntact us at rp.ce@irs.gv s we can lk int it. Remember, yu shuld nt send PII thrugh (PTIN/name), but cntact us and we will gather the infrmatin via telephne r a securely zipped file t prtect the infrmatin. New 0 credit hur recrd functinality t delete PTIN recrds that were incrrectly submitted Many f yu are using this new feature; hwever, yu must use it with cautin! One prvider tld us an entire file was nt shwing up and, after sme investigatin, we fund that the prvider had sent 0 recrds fr many f the preparers, which remved the credit frm their accunts. Any recrds yu reprt with the same prgram number, PTIN and cmpletin date and 0 credit hurs will verwrite any existing recrds that match n thse three pints. They are nt treated as cumulative, but will replace the existing recrd. If yu are unsure yu are taking the crrect steps r have any questins regarding this prcess, please cntact the CE help desk at (855) Dealing with rejected PTIN recrds - we knw that sme preparers are nt prviding yu the crrect PTIN infrmatin. Yu can still reprt thse recrds when yu get the infrmatin frm the preparer, even if the deadline has passed fr reprting that quarter. Fr AFSP, as lng as the cmpletin date is n r befre 12/31, the preparer culd still qualify fr the AFSP Recrd f Cmpletin fr 2015 nce we receive thse prgram cmpletin recrds. Many preparers will mst likely want t be listed n the Preparer Directry, s make sure yu are reprting AFTR cmpletin recrds timely. If yu use the manual entry mde fr PTINs, yu will knw if the PTIN has a match immediately upn entering that infrmatin. This is a great way t validate infrmatin yu get frm preparers i. e. preparer calls back and gives yu a PTIN, yu can enter it in the manual mde, 2 P age

3 maybe even while n the phne, t see if it s a match in the cmparisn file. If yu use the file uplad fr multiple recrds, that is nt prcessed immediately, but yu will receive an when it s time t g back and check fr accepted/rejected PTIN recrds. PTIN recrds that were submitted befre midnight ET are picked up the fllwing mrning at 7:00a.m. ET, as lng as the files/recrds are received and accepted prir t pick-up, they will mst likely g int the nightly file. Yu shuld tell students CE recrds shuld be visible in their PTIN accunts within 48 hurs after yu have successfully submitted the recrds. In ther wrds, the Excel file status shuld be Submissin Cmplete. N further actin required. in yur prvider accunt in rder fr recrds t display in PTIN accunts within 48 hurs. If a preparer has a new PTIN, there are several factrs that might influence hw quickly it is available fr psting PTIN CE recrds. There are several internal checks that are dne prir t finalizing, including cnfirmatin f payment. As lng as the preparer has been issued a PTIN, it shuld be in ur validatin file as f 2 a.m. the next bi-weekly day (Tuesday and Friday). Please make sure preparers knw wh t call yu if they have prblems with their CE recrds nt shwing in their PTIN accunts. Our (rp.ce@irs.gv) is intended t service prviders, nt preparers. Althugh we are here t assist with preparer PTIN issues, the cntact shuld cme frm yu as a prvider, nt frm a return preparer. Please make sure preparers are lking in the right place fr their CE recrds. We prvided yu screen shts t assist yu with preparer inquiries. We think they will be helpful in trying t assist a preparer in navigating their PTIN accunt and seeing their CE histry. As we ve discussed n previus calls, any excess CE in the categry f Federal Tax Law Update (abve the 3 hur r 6 hur amunt fr thse taking the AFTR curse) will cunt tward the Federal Tax Law categry. This happens autmatically behind the scenes fr the AFSP t determine whether a preparer has enugh credits fr the Recrd f Cmpletin. The CE fr the federal tax law updates is still displayed n the federal tax law update screen, s they will nt see that it is being used in the calculatin fr the federal tax law categry. If this desn t appear t be wrking crrectly fr a particular preparer, please send an t rp.ce@irs.gv. AFSP/AFTR Curse As part f ur AFSP strategy review, we will be ding a lessns learned analysis t determine hw we mve AFSP frward fr This will include discussins f many issues we fund during ur AFTR curse/test reviews, questins we received frm prviders in the CE mailbx, issues frm preparers, and ther feedback we ve received. At this time, we dn t have any statistics t share abut thse wh participated in the AFSP Recrd f Cmpletin but, as sn as we are able t share thse, we will d s. We lked at EVERY AFTR curse/test that was being ffered by CE Prviders! We fund prviders were cnfused abut sme f the requirements and we wrked with each prvider t educate ur expectatins fr the AFTR curse/test Belw are a few general findings that will help yu prepare fr the AFTR curse in 2015 shuld yu decide t ffer it. 3 P age

4 It s imprtant t understand which preparers are exempt frm the AFTR curse s that yu are prviding yur students the apprpriate advice regarding CE requirements. There is a chart n in the AFSP sectin that explains the credits needed fr the AFSP fr 2015 and A preparer can take any regular CE beginning January 1, 2015 that will cunt tward the 2016 AFSP Recrd f Cmpletin - EXCEPT the AFTR curse/test, which can nly be ffered and taken June December annually. The ther hurs, ten hurs f Federal Tax and tw hurs f ethics can be earned at any time between January 1 and December All areas in the curse utline must be cvered in the AFTR curse/test. We hpe t prvide mre specificity arund the depth f each area in the future. Be aware f the departure frm nrmal CE standards, especially fr self-study AFTR curses. Fr ALL self-study prgrams, be educated n the Wrd Cunt & Pilt Testing frmulas as supprted by the Natinal Assciatin f State Bards f Accuntancy. Please review ur CE Prvider Standards and the FAQs fr guidance and a link t the wrd cunt and pilt testing requirements. Sme AFTR curse/test marketing was misleading when it came t the number f CE hurs needed fr the AFSP Recrd f Cmpletin, especially when bundling the AFTR curse with ther federal tax law and ethics prgrams fr CE. The CE requirements need t be clear n yur web site and in yur brchures. Yu must have the AFTR curse/test develped prir t getting a prgram number. We had lng delays in ur reviews because CE Prviders had gtten prgram numbers prir t cmpleting their material. Enrlled Agents (EA) did NOT receive any credit fr participating in an AFTR curse/test due t the idea that EAs are experts in the federal tax field and wuld benefit mre frm ther specialty federal tax areas mre relevant t their practice. Belw are sme reminders fr thse wh did ffer AFTR curses/tests and/r CE fr the 2015 AFSP Recrd f Cmpletin: If yu receive calls frm preparers wh have nt yet gtten their t sign sub-part B and Sectin f Cir 230, please remind them t check their accunt t see if they have the ptin n their main menu. Due t a timing issue, smetimes the t sign the Cir 230 statement cmes later than anticipated since this prcess nly runs weekly n Thursday nights. Friday is the best day t check fr the ptin. If that timeframe has passed, yu may cntact the CE mailbx (rp.ce@irs.gv) and we ll assist in trying t find ut why the preparer is nt prmpted fr their AFSP - Recrd f Cmpletin. Steps t share with preparers n hw t access the C230 statement are as fllws): Visit and lg int their PTIN accunt On the Main Menu, select AFSP Recrd f Cmpletin Circular 230 Cnsent (r if they have a credential, the ptin will read Elect t Participate in AFSP.) Fllw the screen prmpts t elect t participate 4 P age

5 In 24 hurs, the preparer shuld lg in again t find their printable Recrd f Cmpletin in their View My Messages mailbx These instructins were als prvided t yu in a letter dated December 19, 2014 and lcated in yur nline prvider bx. All CE frm 2014 shuld be upladed (bth the AFTR curse/test AND any additinal CE in federal tax law, federal tax law update, and ethics). If a preparer prvides yu a PTIN crrectin after the recrds were due OR they just registered fr a new PTIN, yu can still uplad that recrd thrugh yur CE prvider accunt, even if passed the 12/31 deadline (as lng as the preparer cmpleted the curse and passed the test BY 12/31). If the preparer met all the requirements fr the 2015 AFSP Recrd f Cmpletin, they will be sent an t sign the Circular 230 s they can receive the 2015 AFSP Recrd f Cmpletin. As a reminder abut timing: the prcess that lks fr thse wh met the 2015 AFSP Recrd f Cmpletin qualificatins runs every Thursday night. Once the preparer signs the Circular 230 statement, the prcess t issue the AFSP Recrd f Cmpletin runs twice daily (every 12 hurs). The CE system receives the PTIN validatin file frm the PTIN system bi-weekly (Tuesday and Friday) and PTIN recrds g t the PTIN system twice daily. Make sure yu are n lnger ffering an AFTR curse/test and that the curse/test has been remved fr sale frm yur web site. 12/31/14 was the deadline fr the AFTR curse/test cmpletin and the new 2015 AFTR curse utline/test parameters will nt be distributed until May. As yu prepare fr next year s AFTR curse/test, remember that yu will be required t cver EACH tpic area in the AFTR curse utline and n the test, as specified n the test parameters. We will be wrking n specificity f sme f the items fr this year s AFTR curse/test. As stated earlier, the AFTR curse utline/test parameters are due t be released in May and yu will be ntified as sn as they are psted. Preparer Directry The Directry f Federal Tax Return Preparers with Credentials and Select Qualificatins will launch in early T be clear abut wh will be n the directry: (1) thse that have a credential (CPA, EA, Attrney, ERPA, r Enrlled Actuary); (2) thse wh have the AFSP Recrd f Cmpletin (they will be listed with the qualificatin Annual Filing Seasn Prgram Participant ). There are definitins fr each f the credentials and the qualificatin f AFSP Participant that a taxpayer can access n the search screen. A taxpayer can search by credential/qualificatin, radius within a zip cde, r by preparer name. The distance measures frm the gegraphic center f the zip cde. Cuntries utside the USA and freign zip cdes are als accepted. Any PTIN hlder wh des nt have a credential r the qualificatin f AFSP participant will NOT be listed in the directry. The directry will be updated weekly with data frm the PTIN system. 5 P age

6 Recent Cmmunicatins On Nvember 12, 2014, RPO prvided tax practitiners the pprtunity t attend a recrded webinar abut RPO/AFSP with a live Q&A sessin. This presentatin discussed the RPO s respnsibilities, as well as prvided baseline infrmatin and answered questins abut the AFSP Recrd f Cmpletin. The public educatin campaign regarding preparers was kicked ff n December 9, 2014 with the News Release IR reminding preparers f the AFSP deadline t participate in the prgram. This als cntained a link t the IRS-apprved CE Prvider public listing where preparers culd find a CE Prvider ffering an AFTR curse/test and/r CE. This was a fllw-up t IR (Octber 27, 2014) discussing PTIN renewal and that AFSP Recrds f Cmpletin were t begin. On Dec 18, 2014, the Cmmissiner held a press cnference t kick ff the public educatin effrt Chse a preparer wisely (IR and FS ). This news cnference discussed the cnsideratins fr chsing a tax prfessinal, annuncing a new partner page with ptins fr tax assistance, and the annuncement f the Directry f Federal Tax Return Preparers with Credentials and Select Qualificatins. We will cntinue ur public educatin campaign encuraging taxpayers t chse a tax prfessinal wisely and prviding ptins fr them t d s. Opprtunities fr CE Prviders We are lking t talk t a variety f CE Prviders wh participated in the AFSP/AFTR curse/test and wuld like t receive feedback fr cnsideratin. If yu wuld like t participate in such a sessin, please send an t the CE mailbx (rp.ce@irs.gv) and let us knw whether yu prefer a grup discussin r an individual discussin with just yur rganizatin. Please send feedback t the CE mailbx if yu are interested but unable t participate in a cnference call. As a reminder, the address fr escalated issues r feedback is rp.ce@irs.gv. The CE technical supprt phne number is and hurs f peratin are 9 a.m. t 6 p.m. ET, Mn-Fri. Fr thse f yu participating in tax seasn activities, we wish yu a successful tax seasn! 6 P age