You may make up 2012 CE by taking the outstanding credits in 2013. In addition to the 15 hour requirement for 2013, you must also make up any hours not completed in 2012. Preparers, who answered the continuing education self-certification question upon PTIN renewal indicating that they had not or would not complete their CE by the end of the year, will receive a letter informing them of the 2012 requirement.
There is no need to designate the fact that hours earned in 2013 are for 2012. Be sure to keep records of the programs you attend. The IRS may ask for proof of participation for any CE you take, so we recommend keeping the following information in your records for four years:
• The name of the CE provider organization;
• The location of the program;
• The title of the program, approval number received for the program, and copy of the program content;
• Written outlines, course syllabi, textbook, and/or electronic materials provided or required for the program;
• The date(s) attended;
• The credit hours claimed;
• The name(s) of the instructor(s), discussion leader(s), or speaker(s), if appropriate; and
• The certificate of completion and/or signed statement of the hours of attendance obtained from the continuing education provider.