SECTION 5. CONTINUING

EDUCATION PROVIDERS

.01 General . Individuals or entities approved as a continuing education provider under section 10.9(a)(1)(i), (ii), or (iii) are required to obtain and renew annually a continuing education provider number. These continuing education providers also are required to obtain continuing education program numbers for each qualifying program they intend to offer. Continuing education providers may obtain and renew their continuing education provider numbers and program numbers by submitting a completed Form 8498, Continuing Education Provider Application and Request for Provider Number, online at www.irs.gov/taxpros/ce or they may request a paper application by calling the IRS Continuing Education Provider Processing Center at 1–855–296–3150 (toll-free) in the United States or 202–499–5606 (not a toll-free call) outside the United States. The processing time for a paper application will be six to eight weeks. Continuing education providers may be required to pay a reasonable annual fee to the third-party vendor who administers this program for the IRS. The third-party vendor will not charge an additional fee if a continuing education provider adds programs during a calendar year.

Individuals or entities approved as a continuing education provider may be required, as prescribed by the IRS and the third-party vendor, to provide identifying information of preparer tax identification number holders who successfully

complete programs with IRS program numbers.

Continuing education providers must have a current or otherwise valid continuing education provider number prior to advertising that programs offered by the provider may be used to meet any IRS continuing education requirements. Additionally, any program offered by a continuing education provider must have a current or otherwise valid program number before the continuing education provider advertises that the program meets IRS requirements for continuing education.

.02 Requirements . Any individual or organization approved as a continuing education provider must:

(1) Offer continuing education programs designed to enhance professional knowledge in Federal taxation or Federal tax related matters, including ethics, consistent with the Internal Revenue Code and principles of effective tax administration.

a) If the continuing education program will be offered for the purpose of qualifying for continuing education credit for registered tax return preparers, the program must directly relate to the preparation of Federal tax returns or Federal tax ethics.

b) If the continuing education program will be offered for the purpose of qualifying for continuing education credit for enrolled retirement plan agents, the program must enhance the participant’s professional knowledge in qualified retirement plan matters, including ethics.

Continuing education programs focused primarily on state tax related matters generally will not be eligible for continuing education credit unless the instructional material demonstrates that the program is designed to illustrate the difference between state law and Federal law in the same tax related matter. Providers offering continuing education programs with only limited professional benefit not designed to improve skills related to Federal tax related matters will not be approved.

(2) Provide continuing education program content that is accurate, current, and effectively designed to communicate content through program materials, activities, and delivery systems, whether classroombased, computer-based, or for self-study.

(3) Use continuing education program presenters, instructors, discussion leaders, and speakers who have subject-matter expertise in Federal taxation or Federal tax

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circumstances, with an estimated average of .75 hours. The estimated number of respondents or recordkeepers is 3,000.

The estimated frequency of responses (used for reporting requirements only) under section 4 is once every three years; the estimated frequency of responses under section 5 is twice annually.

Books or records relating to a collection of information must be retained as long as their contents might become material in the administration of any internal revenue law.