Enrolled Agent Exam Part 3 | 75 Questions with 100% Correct Answers | Updated & Verified

What information does a preparer need to maintain for each return done? - A preparer must maintain the taxpayer's name, tax ID number, taxable year of the taxpayer, name of the preparer, and the type of return or claim for refund prepared. Can you prepare tax returns when you are suspended from Practice before the IRS? - Yes because preparing tax returns is not considered "practice before the IRS." What are you required to do every year in order to participate in the Annual Filing Season Program and to get a Record of Completion certificate? - You must: - Take 18 hours of continuing education from IRS-Approved CE Providers including: a six hour annual federal tax refresher course that covers filing season issues and tax law updates, as well as a knowledgebased comprehension test administered at the end of the course by the CE Provider; Ten hours of other federal tax law topics and; Two hours of ethics. - Have an active PTIN.