Dec. 31, 2012:
Date by which 15 hours of continuing education must be completed by PTIN holders,
regardless of whether the competency exam has been passed. This renewal then
recurs at the same time each year.
Dec. 31, 2013:
Date by which the RTRP Competency Exam must be passed by provisional PTIN
holders unless they are exempt according to the IRS guidelines.