“Tax Preparer Registration”について [税金]
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今週の初めに米国の税理士(Enrolled Agent)試験についての質問を受けました。
私が受けていた2001年までと現在では試験制度も変わり役に立たないかもしれませんが、参考までに学習方法を紹介させていただきます。
大学時代に簿記の単位を取得した位の知識で、税金・会計の知識が全くと言ってよいほどなかったので、日本の簿記3級→簿記2級→簿記1級→英文会計→米国の税理士（Enrolled Agent）試験と順に勉強していきました。
ひとりひとりの方の経歴が違いますのでこれがベストの方法と言うのはないと考えています。
「それぞれの方が自分自身と向き合い勉強計画を立て、模索・選択するしかないのでは？」と考えています。
さて、今月より米国ではIRS(内国歳入庁)の下、“Tax Preparer Registration”と言う試験制度が始まると案内されています。
Enrolled Agentの弟版のような試験ですが、今まで何も資格がなくても他人様の税金申告書類がつくれたことに無理があったような気がします。（そのことにIRSも気が付いたのでしょう・・・！？）
Tax Preparer Registrationについて (NATPより引用)
The IRS is requiring all paid preparers to register with the IRS, obtain a PTIN and for those preparers who are not CPAs, attorneys, or enrolled agents to pass a competency exam and maintain continuing education. Here is what we know to date;
•All paid preparers will be required to register and obtain a PTIN before they can prepare returns for compensation. This applies whether you sign the return or not.
•A PTIN must be renewed annually and will expire on December 31 of each year. The renewal period begins in October of each year.
•Tax preparers must pay a $64.25 user fee to register, obtain or renew a PTIN.
•Certain preparers who do not sign the tax return and who are supervised by a CPA, EA or an attorney who owns at least 80% of the firm, are exempt from the competency and continuing education requirements. Notice 2011-6 has additional details.
•All preparers who have a provisional PTIN before April 18, 2012, will have until December 31, 2013, to pass the competency exam. NOTE: This date may be extended.
•Once this date passes, preparers will not be issued a PTIN until they have passed the competency exam and background check.
•Testing is expected to begin in October 2011.
•There will be one exam that will test Form 1040. The IRS will not provide sample questions.
•You will not be allowed to bring your own reference materials into the testing location. Prometric will make available Publication 17 and Form 1040 and instructions for attendees.
•Tax preparers who are not EAs, CPAs or attorneys must take 15 hours of continuing education beginning in 2012. The annual continuing education requirement must include 3 hours of federal tax law updates, 2 hours of ethics, and 10 hours of other federal tax topics.
•Individuals who are Registered Tax Return Preparers, and those who have provisional PTINs but have until December 31, 2013 to pass the test, will need to obtain 15 hours of continuing education during calendar year 2012 and each subsequent year.
•If you become intitially registered after January 31, you must take one hour of continuing education for each month or part of a month you are registed. Yo must take 2 hours of ethics regardless of when you become registered.
•Certain preparers must provide fingerprints for a background check. The IRS is proposing to exempt CPAs, enrolled agents and attorneys. Fingerprinting will begin later in 2011. Preparers who have a PTIN will have until December 31, 2013, to comply.
•Tax preparers may not use the title registered tax return preparer until they have met all the conditions of becoming a registered tax return preparer, including passing the competency exam and background checks.
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Written by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
facebook：ただいまフェイスブックに参加中！
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今週の初めに米国の税理士(Enrolled Agent)試験についての質問を受けました。
私が受けていた2001年までと現在では試験制度も変わり役に立たないかもしれませんが、参考までに学習方法を紹介させていただきます。
大学時代に簿記の単位を取得した位の知識で、税金・会計の知識が全くと言ってよいほどなかったので、日本の簿記3級→簿記2級→簿記1級→英文会計→米国の税理士（Enrolled Agent）試験と順に勉強していきました。
ひとりひとりの方の経歴が違いますのでこれがベストの方法と言うのはないと考えています。
「それぞれの方が自分自身と向き合い勉強計画を立て、模索・選択するしかないのでは？」と考えています。
さて、今月より米国ではIRS(内国歳入庁)の下、“Tax Preparer Registration”と言う試験制度が始まると案内されています。
Enrolled Agentの弟版のような試験ですが、今まで何も資格がなくても他人様の税金申告書類がつくれたことに無理があったような気がします。（そのことにIRSも気が付いたのでしょう・・・！？）
Tax Preparer Registrationについて (NATPより引用)
The IRS is requiring all paid preparers to register with the IRS, obtain a PTIN and for those preparers who are not CPAs, attorneys, or enrolled agents to pass a competency exam and maintain continuing education. Here is what we know to date;
•All paid preparers will be required to register and obtain a PTIN before they can prepare returns for compensation. This applies whether you sign the return or not.
•A PTIN must be renewed annually and will expire on December 31 of each year. The renewal period begins in October of each year.
•Tax preparers must pay a $64.25 user fee to register, obtain or renew a PTIN.
•Certain preparers who do not sign the tax return and who are supervised by a CPA, EA or an attorney who owns at least 80% of the firm, are exempt from the competency and continuing education requirements. Notice 2011-6 has additional details.
•All preparers who have a provisional PTIN before April 18, 2012, will have until December 31, 2013, to pass the competency exam. NOTE: This date may be extended.
•Once this date passes, preparers will not be issued a PTIN until they have passed the competency exam and background check.
•Testing is expected to begin in October 2011.
•There will be one exam that will test Form 1040. The IRS will not provide sample questions.
•You will not be allowed to bring your own reference materials into the testing location. Prometric will make available Publication 17 and Form 1040 and instructions for attendees.
•Tax preparers who are not EAs, CPAs or attorneys must take 15 hours of continuing education beginning in 2012. The annual continuing education requirement must include 3 hours of federal tax law updates, 2 hours of ethics, and 10 hours of other federal tax topics.
•Individuals who are Registered Tax Return Preparers, and those who have provisional PTINs but have until December 31, 2013 to pass the test, will need to obtain 15 hours of continuing education during calendar year 2012 and each subsequent year.
•If you become intitially registered after January 31, you must take one hour of continuing education for each month or part of a month you are registed. Yo must take 2 hours of ethics regardless of when you become registered.
•Certain preparers must provide fingerprints for a background check. The IRS is proposing to exempt CPAs, enrolled agents and attorneys. Fingerprinting will begin later in 2011. Preparers who have a PTIN will have until December 31, 2013, to comply.
•Tax preparers may not use the title registered tax return preparer until they have met all the conditions of becoming a registered tax return preparer, including passing the competency exam and background checks.
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
Written by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
facebook：ただいまフェイスブックに参加中！
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こんにちわ。私はただ資格を持っているだけのEAですが、今回の更新時に初めて、PTINなるものを知りました。私のような税理士活動をしていない人でもＰＴＩＮって必要ですか？
by taro (2012-01-14 04:44)
taro さん おはようございます。コメントを頂き有り難うございます。今朝まで、コメントがあるのに気がつきませんでした。
taroさんの場合、EA更新時にPTINの取得が必要なのかどうかは、あいにく分かりません。私の知人の税理士の方数名は、EA更新書類にPTIN未記入のままでIRSに送付しております。
私は、IRSより何らかの連絡があればPTINをとれば良いのではと考えています。
by Tom (2012-01-20 09:35)