Annual Filing Season Program (AFSP)
Overview
The Annual Filing Season Program is a voluntary program, offered by the IRS,
designed to encourage tax return preparers to participate in continuing education (CE) courses.
We are an approved IRS CE Provider.
The program is voluntary and the IRS is not charging
for the AFSP - Record of Completion. To obtain the Record of Completion, tax preparers are required to:
- Have an active PTIN.
- Complete continuing education from an IRS approved CE Provider.
- Take the Annual Federal Tax Refresher (AFTR) course and test if required.
Two Classifications of Tax Preparers
The IRS has determined two classifications of tax preparers.
1) Exempt from AFTR (Credentialed)
Tax Preparers with one of the following credentials are exempt from completing the AFTR course
and test if they choose to participate in the AFSP:
- CPA
- Attorney
- Enrolled Agent
- Enrolled Retirement Plan Agent
- Enrolled Actuary
- National and State Tests
- Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013
- Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners, Maryland State Board of Individual Tax Preparers, or the California Tax Education Council.
- Accredited Tax Preparer (ATP) or Accredited Business Accountants/Advisors (ABA) test offered by the Accreditation Council for Accountancy/Taxation
- Part 1 of the Special Enrollment Exam during the 2 year eligibility window
- Successful Volunteer Income Tax Assistant (VITA) program reviewers and instructors
2) Non-Exempt from AFTR (Non-Credentialed)
Tax preparers are required to take the AFTR course and test
in addition to the continuing education hours to receive the AFSP-Record of Completion.
Continuing Education (CE) Requirements
Continuing Education taken between January 1st and December 31st will count as CE Hours for the AFSP - Record of Completion.
| Exempt - 15 Total CE Hours | |
|---|---|
| 3 CE Hours | Tax Law Updates |
| 10 CE Hours | Federal Tax Law |
| 2 CE Hours | Ethics |
| Non-Exempt - 18 Total CE Hours | |
|---|---|
| 6 CE Hours | AFTR Course and Test |
| 10 CE Hours | Federal Tax Law |
| 2 CE Hours | Ethics |