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<h2> Course Information</h2>
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<dt class='text-primary'>Federal Tax Update Learning Objective:</dt>
<dd><p><small> After completing this program, participants will be able to differentiate federal tax law changes from the previous year, identify updated forms and rule changes and apply rules of federal tax law to preparing tax returns.</small></p></dd>
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<dt class='text-danger'>Ethics Learning Objective:</dt>
<dd><p><small>At the completion of this course, participants will be able to describe the rules in Amended Circular 230 that govern the practice of preparing taxes professionally; explain duties and restrictions of practicing before the IRS.</small></p></dd>
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<dt class='text-danger'>Information about the new Voluntary Annual Filing Season Program (AFSP)</dt>
<dd><p><small>The Annual Filing Season Program is a program proposed by the IRS for tax return preparers to refresh their knowledge on an annual basis, improve their competency, and gain recognition through a listing on the IRS website and a Record of Completion.</small></p></dd>
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<h4 class="modal-title" id="myModalLabel">Federal Tax Update Topics Covered</h4>
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<li><small>Selected provisions of 2014 tax legislation</small></li>
<li><small>The Health Care Act including <strong>§36B</strong> premium assistance credit shared responsibility payment and review of the additional Medicare tax </small></li>
<li><small>Legislation of the 21st century affecting transactions in 2014 and beyond </small></li>
<li><small>Discussion of “Expiring Provisions Improvement Reform and Efficiency” (EXPIRE) Act</small></li>
<li><small>Hot topics from our own NSTP Hotline</small></li>
<li><small>Review of IRS announcements, rulings and regulations</small></li>
<li><small>Tax court case review as well as other judicial rulings</small></li>
<li><small>Understanding the importance of focusing on AGI</small></li>
<li><small>Discussion of IRS Notice issues </small></li>
<li><small>And a whole lot more…</small></li>
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Topics Covered
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<h4 class="modal-title" id="myModalLabel">Ethics Topics Covered</h4>
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<li><small>Introduction to the Responsibility of Ethics</small></li>
<li><small>Introduction to the Issues Addressed in <strong>Circular 230</strong></small></li>
<li><small>Issues Outside of Circular 230: Separating Personal and Business Relationships </small></li>
<li><small>The Scope of <strong>Circular 230</strong></small></li>
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<li><small><strong>Subpart A:</strong> Rules Governing Authority to Practice</small></li>
<li><small><strong>§10.8</strong> Return Preparation and Application of Rules to Other Individuals Preparing All or Substantially All of a Tax Return</small></li>
<li><small><strong>Subpart B:</strong> Duties and Restrictions Relating to Practice Before the IRS</small></li>
<li><small><strong>§10.27</strong> Fees</small></li>
<li><small><strong>§10.28</strong> Return of Client’s Record </small></li>
<li><small><strong>§10.30</strong> Solicitation</small></li>
<li><small><strong>§10.33</strong> Best Practices for Tax Advisors</small></li>
<li><small><strong>§10.34(a)</strong> Standards for Tax Returns and Documents, Affidavits and Other Papers</small></li>
<li><small>Issues of the<strong> PTIN</strong> and the Paid Preparer</small></li>
<li><small>Other Changes</small></li>
<li><small>Sample Engagement Letter</small></li>
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The program requires these elements to be completed**:
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<h4 class="modal-title" id="myModalLabel">Annual Federal Tax Refresher (AFTR) Course</h4>
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<dt class='text-danger'>The program requires these elements to be completed**:</dt>
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<li><small>11 hours of continuing education from an IRS-approved CE provider, as follows:</small></li>
<ul>
<li><small>Annual Federal Tax Refresher course (AFTR) (6 CE) </small> </li>
<li><small>Federal Tax Law Topics (3 CE) </small> </li>
<li><small>Ethics (2 CE) </small> </li>
</ul>
<li><small>Have a PTIN for 2015</small></li>
<li><small>Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.</small></li>
</ul>
<p><small>The IRS has designated certain tax preparers as exempt from the voluntary AFSP program. Those preparers include:</small></p>
<ul><li><small>Anyone who passed the Registered Tax Return Preparer (RTRP) test administered by the IRS between November 2011 and January 2013. </small></li>
<li><small>Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners and/or the California Tax Education Council.</small></li>
<li><small>SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years as of the first day of the upcoming filing season.</small></li>
<li><small>Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.</small></li>
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<p><small>If an exempt preparer wishes to participate in the AFSP program and receive a Record of Completion, the requirements are as follows***:</small></p>
<ul>
<li><small>Take eight (8) hours of continuing education from IRS-Approved CE Providers, including:</small></li>
<ul>
<li><small>Annual Federal Tax Refresher course (AFTR) (6 CE) </small> </li>
<li><small>Federal Tax Law Topics (3 CE) </small> </li>
<li><small>Ethics (2 CE) </small> </li>
</ul>
<li><small>Have a PTIN for 2015</small></li>
<li><small>Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.</small></li>
<p> <small>Once all the requirements are met, the exempt preparer will receive a Record of Completion.</small></p>
<p> <small>Credentialed preparers such as attorneys, certified professional accountants, enrolled agents, enrolled retirement plan agents, or enrolled actuaries may participate in the program. They will be required to meet the same CE requirements as preparers in the exempt category.</small></p>
<p> <small> **These requirements are shortened for 2014. Beginning in 2015, the requirements for non-exempt preparers will be the AFTR course (6 CE), the exam, federal tax law topics (10 CE) and Ethics (2 CE)</small></p>
<p> <small> ***These requirements are shortened for 2014. Beginning in 2015, the requirements for exempt preparers will be federal tax law update (3 CE), federal tax law topics (10 CE) and Ethics (2 CE)</small></p>
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<dt class="text-primary">Federal Tax Update CE Program Standards </dt>
<dd><abbr title="Program Level"><strong>PL</strong></abbr>: Update </dd>
<dd><abbr title="Delevery Method"><strong>DM</strong></abbr>: Group Live</dd>
<dd><abbr title="Prerequisite"><strong>PR</strong></abbr>: Preparing Form 1040 and other federal forms</dd>
<dd><abbr title="Advance Preperation"><strong>AP</strong></abbr>: None</dd>
<dd><strong>IRS CE</strong>: Federal Tax Law – 5CE <br/> Federal Tax Update – 3CE</dd>
<dd><abbr title="NASBA Field of Study"><strong>NASBA FOS</strong></abbr>: Taxes – 8CPE </dd>
<dd><strong>CFP Board</strong>: Income Tax Planning – 8CE</dd>
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<dt class="text-danger">Ethics CE Program Standards </dt>
<dd><abbr title="Field of Study"><strong>FOS</strong></abbr>: Regulatory Ethics</dd>
<dd><abbr title="Delevery Method"><strong>DM</strong></abbr>: Group Live</dd>
<dd><abbr title="Prerequisite"><strong>PR</strong></abbr>: None</dd>
<dd><abbr title="Advance Preperation"><strong>AP</strong></abbr>: None</dd>
<dd><strong>IRS CE</strong>: Ethics 2CE</dd>
<dd><abbr title="NASBA Field of Study"><strong>NASBA FOS</strong></abbr>: Regulatory Ethics 2CPE </dd>
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<dt class="text-danger">The program requires these elements to be completed**: </dt>
<ul>
<li><small>11 hours of continuing education from an IRS-approved CE provider, as follows:</small></li>
<ul>
<li><small>Annual Federal Tax Refresher course (AFTR) (6 CE) </small> </li>
<li><small>Federal Tax Law Topics (3 CE) </small> </li>
<li><small>Ethics (2 CE) </small> </li>
</ul>
<li><small>Have a PTIN for 2015</small></li>
<li><small>Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.</small></li>
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