Registered Tax Return Preparer (RTRP)

Credential issued by

Internal Revenue Service (IRS)

Discontinued January 2013

Continuing education requirements for RTRPs:

None

RTRP Program Overview

The IRS started the Registered Tax Return Preparer (RTRP) program in 2012 with two main goals:

  1. Require all tax preparers to pass a basic competency test
  2. Require all tax preparers to complete 15 hours of continuing education (CE) each year, prior to renewing the Preparer Tax ID Number (PTIN)

The RTRP program ended in January 2013 after a few tax preparers sued the IRS, on the basis that the IRS did not have the authority to mandate these requirements. The lawsuit was settled in favor of the tax preparers, and the IRS discontinued the RTRP program and related testing and CPE requirements.

FunCPE is an Approved Continuing Education Sponsor for Tax Preparers, including RTRPs

– IRS Approved CE Provider number is FAE6R

– Valid in all states for Tax Return Preparers

– An approved IRS CPE sponsor for over 20 years

– CE valid for all PTIN holders, including Enrolled Agents and Tax Preparers in the Annual Filing Season Program (AFSP)

All FunCPE tax and ethics courses are acceptable for IRS CPE credit. RTRPs in every state can receive credit for our courses.

We welcome Registered Tax Return Preparers to our site and would like to serve your needs better.

Please contact us with any suggestions for new course topics for RTRP CPE specifically.

 

IRS announcement ending the RTRP program

As of Friday, Jan. 18, 2013, the United States District Court for the District of Columbia has enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not currently required to register with the IRS, to complete competency testing or secure continuing education. The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries.

The Internal Revenue Service, working with the Department of Justice, continues to have confidence in the scope of its authority to administer this program. On Wednesday, Jan. 24, the IRS and Justice Department asked for the injunction to be lifted. Regardless of the outcome of that request, an appeal is planned within the next 30 days.

The IRS is continuing to evaluate the scope of the court’s order in determining consistent next steps.

Common questions about the RTRP

Is the RTRP credential still recognized?

The IRS only recognizes the RTRP credential for purposes of exempting RTRPs from the Annual Federal Tax Refresher (AFTR) course which is a component of the Annual Filing Season Program (AFSP).  Currently, RTRPs are classifed as “Exempt” from the AFTR course, and as a result can take fewer CE hours to achieve the AFSP Record of Completion.

Continuing professional education for RTRPs

There are no CPE requirements for RTRPs.  You can renew your PTIN without completing any CPE courses.  You can participate in the voluntary Annual Filing Season Program (AFSP) if desired.

If you have taken and passed the RTRP competency exam, you are considered “Exempt” from the Annural Federal Tax Refresher course. Review the “Exempt” versus “Non-exempt” requirements here.

More information

For answers to common questions such as

  • Can I still take the RTRP exam? and
  • How can I become a Certified Tax Preparer?

Visit our supplemental RTRP information page.