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AFSP Sponsor CE Reporting to the IRS

The IRS established several new requirements for CE Sponsors beginning in mid 2012, including reporting CE earned for all PTIN holders.  FunCPE is now required to request the preparer tax identification number (PTIN) for each student.  Our course system has a mandatory field for your PTIN number that you should fill in when you register for your first course.  

The entry of a PTIN is optional for CPAs and Attorneys, but if a PTIN is entered, we are required to report the CPE earned.

After we submit our list of credit earned by name and PTIN number, the IRS cross-checks the PTIN number and name to check for validity.  We then receive a notice of invalid PTIN numbers/names and have the opportunity to submit corrected information.

We collect your email address and your primary phone number at registration so that we can contact you if there is a discrepancy.   We send one email to your email address in your student profile, if your PTIN and/or name is rejected by the PTIN system.  It is critical that you enter an email address in the student profile that you check frequently.

FunCPE Reports CE courses completed to the IRS 

In accordance with IRS CE Provider requirements, FunCPE will report your courses completed and CE hours earned to the IRS directly.  We upload an electronic file to the IRS, rather than sending in actual certificates of completion.  The information reported to the IRS is:

  • First and last name of student
  • Preparer tax identification number (PTIN)
  • Program number
  • CPE hours
  • CE program completion date

We do ask for your PTIN number when you enroll in a course, as required by the CE reporting requirements established in 2012.  Although you are not required to provide your PTIN to us, we cannot report your CE without it.

Verification of correct reporting of CE hours

PTIN holders can log into their PTIN account to review CE hours reported to the IRS, so you will can verify that the correct number of CPE hours has been posted to your account.  Please contact us if you notice a discrepancy and we will immediately correct any errors.

How to verify prior year's CE credit

The CE reporting started in 2012, and was phased in during the year for the different CE providers.  As a result of the phase in, the CE reported to the IRS for 2012 was not complete in every case, so the IRS elected not to display the 2012 CE hours in the PTIN accounts.

For years after 2012, but before the current year, you must use a drop down menu to access the hours for that year. 

Annual Filing Season Program Tax Preparers do not have to mail in the CE Certificates with PTIN renewal

You do not mail in your certificates of completion to the IRS, unless specifically requested to do so.  You should keep your certificates in a file, as the IRS does have the right to select you for a CPE audit, in which case they would request copies of these CPE certificates.  You can always come back to funcpe.com to reprint your certificates, even after your course is completed or expired.  

If you do not have a PTIN no.Are the CE hours reported even if I am not planning to participate in the AFSP?

Yes.  If you have a PTIN number entered in your Student Profile in our course system, we will submit your CPE hours to the IRS.  This applies to all EAs, RTRPs and unenrolled tax preparers as well as any other professionals such as CPAs who enter a PTIN in their course registration.

 

Summary of IRS Sponsor CE Reporting Requirements

The following information is from the IRS website CE FAQs for Continuing Education Providers

How often are CPE Sponsors required to report program completion information to IRS?

During the first nine months of the year, program completion information must be reported quarterly at a minimum (by March 31, June 30, and September 30).  During the fourth quarter (October 1 –December 31), program completion information must be reported within ten days of completion of each program.

How can I be sure these are the right courses to take?

The IRS recognizes four categories of courses

Tax Law Update CE credits: this is a specific category of tax courses in the IRS system. The course should be labelled "Tax Update" or "Federal Tax Law Update."

Ethics CE credits: this is also a specific category in the IRS reporting system. The course is described as in the "Ethics" category.

Annual Federal Tax Refresher Course: This is a single courses that covers a specific outline of topics prescribed by the IRS. This course has very well-defined testing requirements as well as material.  This course is not accepted for credit for Enrolled Agents, as they are required to take more advanced courses.

Federal Tax Law CE credits: This is a general category for the IRS classification, that includes any Federal Tax law CE course, other than a Tax Update or the Annual Federal Tax Refresher Course.  You can select any of the courses from our Tax Courses sections for your Federal Tax Law CE credits, except the Annual Federal Tax Refresher Course.

question about CE courses required

Questions?  Feel free to call or email us if you are not sure which courses to take.

Yes we report your CE hours to the IRS We do report your CE hours earned to the IRS electronically.  We are an approved IRS CPE provider for Enrolled Agents and Tax Preparers.

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Which courses should I take for AFSP CPE?

As per the rules outlined by the IRS, qualifying Annual Filing Season Program CPE must be in the areas of:

  • Federal Tax Law (all AFSP)
  • Ethics (all AFSP)
  • Tax Law Update (exempt)
  • Annual Federal Tax Refresher/AFTR (non-exempt) This course only available June 1 to December 31 each year.

All FunCPE  tax courses qualify for AFSP Federal Tax Law CPE. Our ethics courses qualify for all required AFSP ethics CE.  *BUT* there are specific tax course requirements depending on whether you are Exempt or Non-Exempt.

You can:

Sign up for a tax package which includes ethics:

~ or ~

Select your individual courses using the Exempt or Non-Exempt requirements:

FunCPE exams are available online 24/7 to help you meet your CPE requirements on time. 

The Annual Federal Tax Refresher (AFTR) 6 hour course is only available June 1 to December 31 of each year.  All courses must be completed by December 31st in order to receive the AFSP designation.