Retirement Income Taxation CE Package for Exempt Preparers

When your clients retire, they will leave behind many things—the daily grind, commuting, maybe an old home—but one thing they will keep is a tax bill. In fact, income taxes can be the single largest expense in retirement.  As more and more taxpayers have reached or passed the retirement age, it is more important than ever for tax preparers to stay up-to-date on the tax treatments of the various types of retirement income. 

Courses included will meet all the CE requirements of the preparers who are exempt from the Annual Filing Season Program (AFSP). 

You are exempt from the AFSP requirements if you fall into one of the following categories: 

• Passed the Registered Tax Return Preparer (RTRP) test

• Completed regulations set by state standards, CTEC and OBTP members

• Passed the Enrolled Agent Part 1 Exam in the last 2 years

• You are a VITA Quality Reviewer and Instructor with active PTIN

• You are a CPA, Attorney or an Enrolled Agent

Please note: Upon completion of the CE courses, you will also need to consent to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 to complete the program requirements for the AFSP-ROC. This information can also be found in your secure email account once you log into your PTIN account. Contact the IRS for any questions regarding the AFSP Record of Completion.