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Review Forms 1099, W-2, W-9, and W-8, the IRS requirements, and the filing procedure via the IRIS system.
This Self-Study course is designed for Tax Professionals, including tax return preparers, Annual Filing Season Program (AFSP) participants, Enrolled Agents (EAs), Certified Public Accountants (CPAs), accountants, bookkeepers, and other professionals who work with business clients and information reporting requirements.
This course does not include video lessons. The course is completed through independent study of the course materials followed by a final exam. After reviewing the course materials and successfully passing the final exam, participants receive IRS CE/CTEC credit in their account.
The course focuses on Form 1099 reporting requirements and provides a practical understanding of how different information returns are used, who should receive them, and how Tax Professionals can help business clients comply with federal reporting requirements.
You will learn the differences between commonly used information returns, including Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-DA, 1099-B, 1099-G, and 1099-SA, and understand which form applies to different types of payments and transactions. Special attention is given to the difference between employees and independent contractors, including the distinction between Forms W-2 and 1099-NEC and issues involving foreign independent contractors. The course also explains how Form W-9, Form W-8BEN, and Form W-8BEN-E are used to collect and document taxpayer information before payments are reported.
The course also covers the practical filing process, including registration with the IRS Information Returns Intake System (IRIS), preparation and filing of information returns, methods of providing copies to recipients, available filing software, and extensions of the Form 1099 filing deadline.
In addition, you will review special reporting situations, including issues that may arise when working with truck drivers and transportation businesses, and learn how to identify which documentation and reporting requirements apply in different circumstances. The course will help you develop a systematic approach to Form 1099 compliance, properly identify the type of information return required, collect the appropriate taxpayer documentation, and assist business clients with accurate and timely information reporting.
1 CE hour Deadline to complete the course and exam: December 31, 2026, by midnight local time of the student Passing score: 70% Number of exam attempts allowed: Unlimited Exam time limit: None The exam is open-book (course materials may be used)Upon completing this course, you will be able to correctly identify, prepare, and file IRS information returns.
Designed for Tax Professionals: AFSP tax preparers, EAs, CPAs, and other tax practitioners seeking to earn Continuing Education (CE) hours.
Tax preparers participating in the AFSP program.
Enrolled Agents (EA) fulfilling their annual Continuing Education requirements.
Certified Public Accountants (CPA) serving entrepreneurs and small businesses.
Other tax and accounting professionals who need CE credits.
Upon completing the course materials and successfully passing the final exam, participants will receive IRS CE / CTEC credits.
To meet the requirements of the Annual Filing Season Program (AFSP), you must complete the specified number of Continuing Education (CE) hours based on your preparer status. Review the detailed AFSP program requirements in the reference table.
Mandatory course with test.
Available only from June 1 through December 31.Professional ethics.
Excess Ethics hours cannot substitute for other subject categories.Federal tax law topics.
Updates to federal tax legislation.
Excess hours can count toward Federal Tax Topics.Professional ethics.
Federal tax law topics.
The Exempt category includes tax return preparers who hold recognized professional credentials or have passed a state or national qualifying examination.
Federally licensed IRS Enrolled Agents.
Licensed Certified Public Accountants.
Licensed attorneys in good standing.
Individuals who passed the IRS RTRP test.
Preparers who passed state-regulated testing programs (e.g., CTEC).
Clear, concise answers to everything you need to know before starting your coursework and advancing your professional career. We’ve compiled answers to the most common questions to help you make the right choice.
All required CE hours must be completed by December 31 of each calendar year.
No. The same course cannot be credited more than once within the same reporting period.
No. Unused CE/CTEC hours cannot be rolled over to the next compliance cycle.
After confirmation: Your AFSP Record of Completion will be generated in your online PTIN account. If you do not have an online PTIN account, the IRS will send a letter by mail.
We submit course completion records directly to the IRS and your PTIN account weekly on business days.
You can check your current credit status by logging into your online PTIN account.
Yes. Upon successfully passing the final exam, an official PDF Certificate of Completion is immediately available for download in your student portal.
The IRS recommends retaining all CE certificates for at least 4 years for audit and verification purposes.
