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January 4, 2011 PowerPoint PPT Presentation


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IRS’s Tax Return Preparer Registration Program. January 4, 2011. Background. Registration and PTINs. Who Has to Register for a PTIN?. “All or Substantially All”. PTIN Exemptions. Non-Signing Preparers. Supervised Non-Signers Exempt from Continuing Education and Test.

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January 4, 2011

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IRS’s Tax Return Preparer Registration Program

January 4, 2011


Background


Registration and PTINs


Who Has to Register for a PTIN?


“All or Substantially All”


PTIN Exemptions


Non-Signing Preparers


Supervised Non-Signers Exempt from Continuing Education and Test


Other Requirements Regarding Non-Signing Preparers


Rev. Proc. 2010-41

Foreign preparer must complete:


Proposed Modifications to Circular 230


Proposed Modifications to Circular 230


Designation as a Registered Tax Return Preparer

Director of Office of Professional Responsibility (OPR) may designate an individual as an RTRP provided applicant:


Application to Become a Registered Tax Return Preparer


Application to Become a Registered Tax Return Preparer


Proposed Circular 230 Continuing Education (CE) Requirements


Testing


PTIN Assistance

  • IRS FAQs: http://www.irs.gov/taxpros/article/0,,id=218611,00.html

  • Primary Toll Free: 877.613.PTIN (7846)

  • TTY: 877.613.3686

  • Toll Number for International Callers:

    319.464.3272

  • Hours of Operation: Monday-Friday,

    8:00am - 5:00pm (CST)


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