Archive for tax preparer

The following is an article by John Reid Blackwell from the Richmond Times-Dispatch, Sept. 21, 2010. View the original here.

Starting next year, professional tax-return preparers will have to meet new requirements to prepare federal income-tax returns.

The requirements, announced by the Internal Revenue Service this year, include registering with the IRS, passing a competency test, and completing 15 hours of continuing education in topics such as tax laws and ethics.

That means an estimated 900,000 to 1.2 million people nationwide who sell tax-return preparation services will need to register and pass an exam.

“The majority of them will need a review course to prepare for the IRS exam,” said Chuck McCabe, president and chief executive officer of Henrico County-based Peoples Income Tax Inc. and The Income Tax School. “All of them are going to need continuing education.”

While it is unclear exactly how many tax preparers in Virginia will need to enroll in training, the Virginia Community College System is preparing for a wave of students by offering continuing-education classes geared toward the new IRS requirements.

The community college system has signed an agreement with The Income Tax School to provide e-learning courses in tax preparation through most of its campuses around the state, said Mindy Fast, coordinator of customized training and continuing education for the community college system.

Tax preparers may sign up for a variety of courses of different length and cost. Among those being offered is a comprehensive, 20-lesson course designed to prepare them for the new IRS competency test, McCabe said.

McCabe said The Income Tax School is offering the courses under a revenue-sharing agreement with the community college system.

“A lot of tax preparers, particularly those that have started in the past 20 years when tax return software was introduced, use software to prepare the returns,” McCabe said. “The software does so much for them, they do not know the tax law. They need to know the law to make sure they prepare the returns correctly.”

The Income Tax School is a private career school that was spun off this year from Peoples Income Tax. The school, which has been offering tax-preparation courses commercially since 1993, also is providing textbooks and materials to the community college system for on-campus courses.

Sep
04

IRS Nationwide Tax Forums Report

Posted by: | Comments (0)

I just returned from the last of the six IRS Nationwide Tax Forums in San Diego, which had about 2,000 attendees.  The previous Forum in Las Vegas had over 6,000 attendees.   The first two Forums in Atlanta and Chicago in late June and early July were uneventful.  Then the flood gates opened in Orlando and New York City with 3,000 attendees each.  Beginning with Orlando, our booth has been swamped with tax professionals and tax business owners seeking solutions to their needs for tax education.  A growing  number of tax professionals are concerned about complying with the new tax preparer regulations (link to videos).

At the NY Forum I met privately for 90 minutes with the IRS Return Preparer Implementation Project Lead for Testing and Continuing Education to provide input on curriculum standards.  He indicated that IRS plans to review the content of each Continuing Education (CE) program of every approved provider.  This process will be a major project and will most likely result in the Continuing Education requirement being delayed until 2012 instead of 2011.  CE Providers will be assessed program review fees, which will result in higher prices for CE.  At the Orlando Forum I talked with the director of the IRS Office of Professional Responsibility who is leading the IRS Tax Preparer Regulation program.  She is committed to eliminating unqualified tax preparers including, ultimately, CPAs and attorneys who prepare tax returns without adequate education in the tax laws.  I also had discussions with the director of the IRS National Public Liaison office who is a member of the IRS team for Preparer Regulation.

The tax industry vendors in the Expo Hall included the usual tax software companies, service bureaus, franchisors, financial services firms and providers of various resources for tax professionals, including bank products.  Notably, several new vendors surfaced that provide stored value credit cards as an alternative to traditional RALs and RACs.  In San Diego we were next to one and directly across from another.  I recommend looking into the Get It Prepaid MasterCard from ADVENTafs info@adventafs.com.  This RAL/RAC alternative will enable you to collect your fees and your clients to get their refunds quickly at a very low cost.  With the elimination of the Direct Deposit Indicator, the price of RALs will increase and fewer taxpayers will be approved.  However, RALs will not go away.  Who will provide RALs and what they will cost is still not determined.   We may not have details on all the available options until November.

IRS should be announcing preparer registration procedures soon after Labor Day.  We can also expect an announcement about Continuing Education during September.  As far as we know, the IRS Exams are still scheduled to be available by July 2011 and preparers will have until 12/31/2013 to pass the test.  Anyone who is not registered as a tax preparer by this December 31st will not be able to prepare tax returns during the 2011 tax season.  Therefore is you will need to hire tax preparers, you should recruit them and get them trained and registered before the end of this year.

IRS Also Releases Proposed Regulations to Amend Circular 230 Rules

IR-2010-91, Aug. 19, 2010     

WASHINGTON — The Internal Revenue Service today announced that a new online application system for compensated tax return preparers is expected to go live in mid-September. The IRS has proposed to require all individuals who receive compensation for preparing all or substantially all of a federal tax return or claim for refund after Dec. 31, 2010, to have a Preparer Tax Identification Number (PTIN).

Under the proposed regulations, compensated tax return preparers will need to obtain, or reapply for, a PTIN and pay a user fee using this new comprehensive system, which is part of a series of steps planned to increase oversight of federal tax return preparation. Tax return preparers will be creating PTIN accounts with the IRS when they use the new system.

“This is an important first step because it lays the groundwork in our efforts to ensure the quality and integrity of professional tax return preparation, which most taxpayers rely on in one form or another,” said IRS Commissioner Doug Shulman.

Compensated tax return preparers would pay a $64.25 user fee the first year for a PTIN based on two underlying costs. The IRS proposes to collect $50 per user to pay for outreach, technology, and compliance efforts associated with the new program. And the third-party vendor will receive $14.25 per user to operate the online system and provide customer support.

Under the proposed regulations, compensated tax return preparers will be required to renew their PTINs annually and pay the associated user fee. The amount of the fee may change in future years as the actual program costs are periodically reevaluated.

Under the proposed regulations, the requirement to sign up on the new system will apply to all compensated tax return preparers of federal tax returns regardless of whether they currently possess a PTIN.  Tax return preparers who already have a PTIN generally will be reassigned the same number.  Any individual who plans to prepare all or substantially all of a tax return for compensation must obtain a PTIN even if the individual is not subject to the testing and continuing education requirements that will be required under Circular 230, according to the IRS’ proposed regulation.  Access to the online application system will be through the Tax Professionals page of IRS.gov.

The IRS previously announced its portion of the total annual fee in proposed regulations (REG-139343-08) and interested parties have until Aug. 23, 2010, to submit comments on the regulations.  A hearing on the proposed regulations is scheduled for Aug. 24, 2010.  The launch of the new online application system and proposed user fees are dependent on the publication of final regulations on user fees and final regulations of the requirement to obtain a PTIN.

Proposed Regulations Released Related to Circular 230

The IRS also today released proposed regulations that would amend Treasury Circular 230, the rules governing practice before the IRS. The proposed regulations generally would extend current regulations that apply to attorneys, certified public accountants and other specified tax professionals to all tax return preparers, including currently unenrolled tax return preparers.

The proposed regulations (REG-138637-07) would clarify the definition of practice, establish a new registered tax return preparer designation and the eligibility requirements for becoming a registered tax return preparer, reproposed standards with respect to the preparation of tax returns, revise rules regarding continuing education providers, and amend multiple other sections of Circular 230.

Tax professionals and other interested parties have until Oct. 7, 2010, to submit comments regarding the proposed regulations.

Existing PTIN Application Process to Suspend Operations

In preparation for the launch of the comprehensive new PTIN system, the IRS will cease issuing PTINs effective Aug. 22 using Form W-7P, Application for Preparer Tax Identification Number, and through e-services – Online Tools for Tax Professionals. If you apply for a PTIN before Aug. 22, 2010, you will have to reapply once the new online PTIN application system begins.

What is the best preparation to become an EA?  They say there is no substitute for experience and I don’t know anyone who has passed the EA Exam without at least 2 tax seasons of tax preparation experience.  I’m sure there are people smarter than me who can pass by just studying, but will they be good tax preparers?  My belief is that both education and experience are needed to pass the EA exam.  One source of the education is the Chartered Tax Professional-CTP certificate program (link below) which consists of six 10-lesson (30-hour) courses in basic, advanced and small business tax preparation (180 hours).   If you employ tax preparers, do you provide access to professional education as a career track leading to the EA credential?

http://www.charteredtaxprofessional.com



The Income Tax School
Copyright © 2012 All Rights Reserved