| If you are a... |
Description |
Continuing Education Requirements |
Best Course |
Overseeing Agency and/or Program |
Voluntary or Required? |
| “Non-Exempt” Non-Credentialed Tax Preparer |
A non-exempt non-credentialed return preparer is one who works within the industry and is unregulated by either federal or state agencies. The bulk of American tax preparers fall into this category if they aren't enrolled agents and don’t practice in a regulating state.
| 12 hours federal tax law, 6 hours AFTR. |
18 Hour Federal Tax Course - AFTR and AFSP Bundle |
IRS Annual Filing Season Program (AFSP) |
Voluntary |
| “Exempt” Non-Credentialed Tax Preparer |
An exempt non-credentialed return preparer is one who passed the RTRP exam when it was available in 2011 and 2012. |
10 hours federal tax law, 3 hours federal tax updates, 2 hours federal tax ethics. |
15 Hour AFSP Federal Tax Course |
IRS Annual Filing Season Program (AFSP) |
Voluntary |
| United States Enrolled Agent |
An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by passing a three-part comprehensive IRS test covering individual and business tax returns. |
72 hours of continuing education every 3 years, of which at least 16 hours and 2 hours of ethics must be completed yearly. |
30 Hour Federal Tax Course. Please note that Enrolled Agents do not receive IRS credit for AFTR programs, so do not purchase the 18 Hour Federal Tax Course - AFTR and AFSP Bundle. |
IRS Office of Professional Responsibility |
Required |
| Registered Tax Preparer in California |
Non-credentialed tax return preparers in California must register on a yearly basis. Attorneys, enrolled agents and CPAs are exempt from this requirement. |
10 hours federal tax law, 3 hours federal tax updates, 2 hours federal tax ethics, 5 hours California tax law. |
20 Hour Federal and California Tax Course |
California Tax Education Council (CTEC) |
Required |
| Registered Tax Preparer in Maryland |
Non-credentialed tax return preparers in Maryland must register on a bi-yearly basis. |
16 hours of tax law, with at least 4 hours covering state and/or ethics law. |
15 Hour AFSP Federal Tax Course. You must also complete 2 hours of outside Maryland tax law. |
The Maryland Board of Individual Tax Preparers |
Required |
| Registered Tax Preparer in New York |
Non-credentialed tex return preparers in New York must register on a yearly basis. |
16 hours of education that must be provided through the State of New York education system. |
At this time, none of our classes provide credit for the State of New York. |
New York State Tax Department |
Required |
| Oregon Licensed Tax Preparer |
An Oregon LTP is the entry-level license held by tax practitioners in the State of Oregon. |
28 hours federal tax law/updates and 2 hours federal tax ethics. |
30 Hour Federal Tax Course |
Oregon Board of Tax Practitioners |
Required |
| Oregon Licensed Tax Consultant |
An Oregon LTC is the advanced license held by tax practitioners in the State of Oregon. |
28 hours federal tax law/updates and 2 hours federal tax ethics. |
30 Hour Federal Tax Course |
Oregon Board of Tax Practitioners |
Required |
| Non-Credentialed Tax Preparer in Another Regulated States |
Tax Preparers in Connecticut, Illinois and Nevada. |
These states have regulations regarding tax preparation, but at the time of our research do not appear to have requirements to complete continuing education. Please check with your state regulatory agencies to be sure. |
18 Hour Federal Tax Course - AFTR and AFSP Bundle or 15 Hour AFSP Federal Tax Course depending on exemption status (see above). |
Your state regulatory agency |
Check with your agency |
| Credentialed Tax Preparer |
Credentialed tax preparers include attorneys, CPAs and others who are regulated by other state agencies. |
Please check with your state regulatory agency to see if you are required to take education. |
Any of our courses may be acceptable to your agency if they allow for education that has been approved by the IRS or by CTEC. |
Your state regulatory agency |
Check with your agency |