Educational opportunities

Online educational materials for tax preparers

A variety of EITC educational materials are available for your use.

You can audit or use the following materials in your own training

• Nationwide Tax Forum seminars. You can choose to audit or review this year’s or prior years’ tax forum seminars for no cost and no continuing education credit.
• Paid preparer due diligence training module. Covers the technical parts of the due diligence must do's and contains scenarios. After you complete a section, you take quizzes to test your knowledge. Once you pass the test, you can print a certificate of completion. The module is available in English and Spanish. You can take the course even if you do not have a preparer tax identification number (PTIN).
• EITC Schedule C and record reconstruction training. Preparers need to ask more questions of their clients if the claims they make about self-employment seem inconsistent, incorrect, or incomplete when the tax return includes the EITC, the CTC or the AOTC.  Find out how to meet your due diligence requirements and help your self-employed clients reconstruct their business records.
• Learn about tax topics through video and audio presentations on YouTube @IRSvideos. 

You may earn continuing education (CE) credits for the following programs

Opportunities to earn CE credits are offered through the following programs. The listed CE opportunities are for enrolled agents (EA) and annual filing season program (AFSP) participants. If you are not an EA or AFSP, consult with your respective state licensing agency regarding acceptability for your continuing education requirements.

• Paid preparer due diligence training module. Covers the technical parts of the due diligence must do's and contains scenarios. After you complete a section, you take quizzes to test your knowledge. Once you pass the test, you can print a certificate of completion. The module is available in English and Spanish.
• Nationwide Tax Forum seminars. You can earn CE credits by watching this year’s or prior years’ tax forum seminars. The seminars have review questions and a final exam. You need to pass the final exam by 70 percent to earn the CE credit. You have two tries to pass the final exam.

• Tax Practitioner Institute classes. Tax Practitioner Institutes are generally sponsored by state universities and community colleges in partnership with the IRS to deliver high-quality continuing education credits to the tax professional community at a reasonable cost.