Iowa § 421.64 - 421.64 Tax return preparer — continuing education.
Full text of Iowa Iowa Code § 421.64 — 421.64 Tax return preparer — continuing education., with citation guidance and answers to common questions.
§ 421.64. 421.64 Tax return preparer — continuing education.
1. For purposes of this section, “tax return preparer” means the same as defined in section 421.62. 2. a. Beginning January 1, 2020, and every year thereafter, a tax return preparer shall complete a minimum of fifteen hours of continuing education courses on subject matters prescribed by the department of revenue, including two hours of continuing education on professional ethics. Each course shall be taken from an Internal Revenue Service approved provider of continuing education. A tax return preparer shall not engage in activity as such a preparer unless the preparer has completed, during the previous calendar year, a minimum of fifteen hours of continuing education courses prescribed by the department of revenue, including two hours of continuing education on professional ethics. For purposes of completing continuing education pursuant to this section, a new tax preparer shall not be required to complete continuing education prior to the first year of preparing returns. b. A tax return preparer is required to retain records of continuing education completion. 2019 Acts, ch 147, §3; 2020 Acts, ch 1118, §13 Referred to in §421.63 Fri Dec 12 20:18:18 2025 Iowa Code 2026, Section 421.64 (23, 0)
Frequently Asked Questions About Iowa § 421.64
What does Iowa Code § 421.64 cover?
Section 421.64 ("421.64 Tax return preparer — continuing education.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 421.64?
A common citation format is "Iowa Code § 421.64" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 421.64 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.