Deadline to Complete Course December 31 by midnight your time zone.
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The AFSP is an annual voluntary program for tax return preparers. It aims to recognize the efforts of non-credentialed tax return preparers who aspire to a higher level of professionalism.
How do I obtain an AFSP-Record of Completion for Filing Season?
• Take a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider. • Take ten (10) hours of other federal tax law topics; and • Take two (2) hours of ethics. • Have an active preparer tax identification number (PTIN). • Consent to adhere to Circular No. 230.
Benefits of Completing the AFSP
IRS Tax Preparer Directory
Be included in the public directory of tax return preparers on the IRS website.
Record of Completion
Earn a certificate of completion directly from the IRS to showcase in your office!
Limited Representation
You will be able to represent clients during an examination of a return that you prepared.
• 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 registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
• SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.
• VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
• Other accredited tax-focused credential-holders: The Accreditation Council for Accountancy and Taxation’s Accredited Business Accountant/Advisor (ABA) and Accredited Tax Preparer (ATP) programs.
• Take fifteen (15) hours of continuing education from IRS-Approved CE Providers, including: - three (3) hours of federal tax law updates, - ten (10) hours of other federal tax law topics and - two (2) hours of ethics.
• Have an active preparer tax identification number (PTIN).
• Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230 PDF.
Enrolled agents (EA) are exempt from the AFTR course & exam. If the Annual Filing Season Program is completed, EA's will only earn the 10 hours of tax federal tax law and 2 hours of ethics.
If an EA opts to take an AFTR course, they will not receive credits toward their CE requirements.
Annual Filing Season Program
The AFSP course contains 10 hours Tax Law, 6 hours AFTR, and 2 hours Ethics. After completing this course with a score of 70% or better, the tax professional will be able to have limited representation rights for their clients. This course qualifies for 18 hours of continuing education. Included in this course: 6-Hour Annual Federal Tax Refresher Course & Online Test.
The AFTR course is recommended if you only need the 6 hours of AFTR to complete the AFSP. This program is designed to follow the 3 domains that have been predetermined by the IRS and qualifies for the AFTR portion of the IRS Annual Filing Season Program (AFSP) Course. The student will complete an online open-book 100-question, 3-hour timed test.
