ITIN Program Changes – Implementation of the PATH Act
Target Audience: CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax Update (IRS)
IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.
Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.
IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG
DISCLAIMER: THIS SEMINAR WAS FILMED IN Dallas, Texas, ON July 27, 2017, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.
Seminar Level: Beginner
The IRS Wage & Investment Division presented this seminar at the 2017 IRS Nationwide Tax Forum.
This is an update about the significant changes to the Individual Taxpayer Identification Number (ITIN) program made by Section 203 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), Pub. L. 114-113, div. Q, enacted on December 18, 2015, that modified Section 6109 of the Internal Revenue Code.
By the end of this presentation, you will be able to:
- Identify mandates of the PATH Act section 203
- List ways the IRS has implemented the ITIN Expiration Process
- Determine when it is necessary to Renew an ITIN
- Differentiate between the paper and electronic ITIN filing process
- Identify 2017 ITIN Policy Changes
No prerequisites or advanced preparation are required for this seminar.
Continuing education credit is available for this seminar. If you would like to earn credit for a seminar, you must have an account with the IRS Nationwide Tax Forums Online and purchase the seminar. You can purchase seminars one at a time or as a group. After completing the purchase through PayPal, you will be returned to your status page on www.irstaxforumsonline.com.
NOTE: You have one calendar year from the date of purchase to complete the seminar.
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Navigating a Seminar for Continuing Education Credit
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Start the seminar by clicking on chapter one. Once you complete a chapter, navigation will appear at the top of the screen and take you to the first review question, followed by the next chapter, etc. A review question follows each chapter. After you have completed the video and review questions, you must take and pass a final examination. All review and final examination questions are multiple choice.
The seminar may be viewed repeatedly. However, the final examination can only be attempted two (2) times. You must achieve a passing rate of 70% to receive continuing education credit. A certificate of completion may be printed for each seminar successfully completed. Prior to printing the certificate of completion, there will be an opportunity to provide feedback on your learning experience.
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