Minimum Returns

[BLACK BART]

Is there a minimum number of returns that one must file with IRS in order to keep his/her EA license?  0-1-10-50-...? Cutting back some.

[Lee B]

I do mostly Business Entity Returns and the personal returns of the owners.

This year I did less than 40 returns and I just renewed my EA License. No Problems.

[BLACK BART]

Thanks Lee, but what I was really thinking about was a little later on when I may be just doing family and friends and is there an actual specific number that you must file to stay on the rolls. 

Like, for instance (in reverse), they (I think) dropped to ten the number of 1099s you could file by paper. Similar principle even though they're not tax returns.

[Lee B]

I am not aware of a minimum number.

[mcbreck]

I've never seen a minimum - you just need to pay the fee and do the CE. As I recall from my training, professors and attorneys sometimes become EAs just to show they have the knowledge without ever following through and doing tax returns.

[Lynn EA USTCP in Louisiana]

I thought the number was either 5 or 10 to retain your PTIN to efile.

 

[Lee B]

1 hour ago, Lynn EA USTCP in Louisiana said:

I thought the number was either 5 or 10 to retain your PTIN to efile.

 

I don't recall any requirement when I renewed my PTIN a week ago?

[JRS]

As long as the IRS and their payment company get their $$$, I doubt they care.  I have been semi retired for a couple of years and only efiled four each year.

[jklcpa]

Perhaps the OP is thinking of the minimun to keep the EFIN active.

I can't answer about any EA minimum requirement, but one of the reasons the IRS will inactivate an EFIN is if a preparer has not e-filed any returns in the current or prior tax year. At that point the preparer would have to reapply.

 There are other reasons that the preparer could lose the EFI N and would have to reapply also.

[Lee B]

Perhaps you're thinking about the requirement for anyone filing more than 10 returns to have an EFIN?