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they have a new provider of the website service for posting CE hours and getting CE numbers for classes. Website went down September 19th and we have been waiting for the new provider to get their website up and running. it was originally supposed to be 1 week and as you see we are going into month 3. I am in charge of my State association of posting all hours to the website for IRS. We have such a back log. IRS has given us two dates of when it will back up. Now they just say we will email you when it available.

Just keep all your documents. Problem solved.

I have all my dated certificates (some just as pdf's) so if there is any question later I can prove CPE credits. So I'm not going to worry about the IRS systems. We were warned at some seminar or other that it was going to be a case of playing catch-up for them.

A colleague just posted "I was able to renew the AFSC as part of the PTIN renewal. Incidentally, the CE system just reopened, so credits should appear soon."

That is correct, you cannot amend the original return to take the 454(a) election. However, since it is a regulatory election, section 9100 relief is possible, but probably not worth the price of a private letter ruling in this situation.

This has been an ongoing thing since I believe October. IRS is "updating" service. NO CE's have been accepted by them from CE vendors - not just specific ones, but all it appears. It is just a matter of waiting as from information --- even if sent in by ourselves, records will not be updated soon. Leaves one to wonder if this will affect programs such as ASFP (supposedly needing completed by year end) or any other IRS requirements. Sorry not to know m ore but it has been, nothing new.

The election to report accrued interest must be made on a timely filed return (including extensions). You cannot go back and amend the decedent's return for this. You will have to amend the estate return. Hopefully the estate made enough distributions not to have to pay income tax. With this amount of interest alone, you are looking at the 39.6 bracket. If it's not too late, perhaps the bonds themselves can be distributed to the beneficiaries. They will have to pay tax on the accrued interest, which they will have to do anyway if the estate has been distributed, but at least they won't have to go back and amend their own returns. Going forward they will just have to pay tax on the interest accrued each year, but that's not your problem unless they are also your clients. I am working on one right now where bonds are still earning a guaranteed minimum of 4 percent. The beneficiaries would be foolish not to want the bonds instead of cash--where can you get risk-free returns like that today? Fortunately in this case I can declare the interest on the deceased's 2016 return, where it will be mostly negated by medical expenses.