IRS Annual Filing Season Program (AFSP) - Voluntary

Prerequisites - Active IRS issued PTIN

Our complete, 18-hour course bundle consists of a 6 Hour Annual Federal Tax Refresher (AFTR) course and a comprehensive test, 10 Hours of Federal Tax Law, and 2 Hours of Ethics.

Benefits to AFSP Participants

Tax preparers who complete this program will receive an Annual Filing Season Program Record of Completion from the IRS. AFSP participants are included in a public database of return preparers on the IRS website. AFSP Participants will also have limited rights to represent clients -whose tax returns they prepared and signed- with the IRS.

AFTR Exempt Tax Preparers

Return preparers in the following categories are exempt from the AFTR course requirement:

• California, Oregon and Maryland Licensed Return Preparers - Preparers practicing and registered with their State based return preparer program
• Former IRS Registered Tax Return Preparer (RTRP) - Return preparers who passed the RTRP test between November 2011 and January 2013
• IRS Volunteer Income Tax Assistance (VITA) volunteer
  

To obtain the AFSP Record of Completion these return preparers will have to:

• Have an active PTIN
• Complete 15 hours of continuing education from IRS-Approved CE Providers on the following topics:
  • 3 hours of Federal Tax Law update
  • 10 hours of Federal Tax Law
  • 2 hours of Ethics
• Consent to adhere to the obligations in Circular 230, Subpart B and section 10.51

For a complete list of the AFSP requirements for exempt individuals, please visit at the IRS website Reduced Requirements for Exempt Individuals.

For more information regarding the IRS Annual Filing Season Program (AFSP), please visit: www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program

Courses