Our AFSP Package is designed to help you achieve your goals and take your career to the next level. With our comprehensive courses and expert instruction, you’ll be able to obtain your Record of Completion and get listed on the IRS Directory of Federal Tax Return Preparers.
The Annual Filing Season Program (AFSP) is a voluntary program that recognizes the efforts of tax preparers who are not attorneys, CPAs (certified public accountants), or enrolled agents. If you are an unenrolled tax return preparer you must complete the 6 hour IRS Annual Federal Tax Refresher Course (AFTR) along with your CE to receive an AFSP record of completion.
to represent clients during the process of preparing and signing their return.
when taxpayers search for qualified tax preparers within the Directory of Federal Tax Return Preparers.
in the marketplace through expertise by displaying your Record of Completion.
Certain tax return preparers are exempt from the AFTR course requirement because they completed state/national competency tests. Although if you’re exempted you can still earn a Record of Completion for the Annual Filing Season Program. Below is a chart explaining who is exempted.
| Tax Preparer Category | AFSP Status |
|---|---|
| PTIN Holder | Non-Exempt |
| Enrolled Agent | Exempt *Note: If an Enrolled Agent opts to take an AFTR course, they will not receive credit toward their Enrolled Agent CE requirements |
| Enrolled Retirement Plan Agent (ERPA) | Exempt as long as preparer holds current credential |
| Enrolled Actuary | Exempt |
| Certified Public Accountant (CPA) | Exempt as long as preparer holds current credential |
| Attorney | Exempt as long as preparer holds current credential |
| Certified Financial Planner (CFP) | Non-Exempt |
| Supervised Preparer | Non-Exempt |
| Non-1040 Preparer | Non-Exempt |
| Unenrolled Return Preparers | Non-Exempt |
| Registered Tax Return Preparer (RTRP) | Exempt for preparers who passed the RTRP test administered by the IRS from Nov. 2011 - Jan. 2013. |
| CTEC Registered Tax Preparer (CRTP) | Exempt for Return preparers who are currently registered with CTEC |
| Oregon Licensed Tax Preparer (OBTP) | Exempt for Return preparers who are currently registered with Oregon |
| Maryland Licensed Individual Tax Preparer | Exempt for Return preparers who have passed the Maryland examination and are registered with Maryland by 12/31 |
| New York Registered Tax Preparer | Non-Exempt |
For just $29.99 a month, you’ll gain access to our library of online CE courses, including federal tax law, ethics, and federal tax updates.
Further your career with 24/7 access to 20+ engaging courses. 100% video based for your convenience.
Get 1-year access to IRS-approved courses that are regularly updated. Earned CE is reported directly to the IRS.
Free PDFs to follow along with the courses. This makes learning easier and more engaging than reading a book.
The AFSP is a voluntary program designed for unenrolled tax return preparers who want to demonstrate their commitment to professional development. This includes individuals like individual tax preparers and non-exempt tax preparers.
No, the AFSP is not mandatory. However, earning the AFSP Record of Completion (AFSP ROC) demonstrates your knowledge and can give you a competitive edge. Enrolled agents, certified public accountants (CPAs), and other tax professionals with certain credentials already meet continuing education requirements and don’t need the AFSP.
Record of Completion (ROC): Successful completion grants you an AFSP ROC, which lists you in the IRS’s public directory of federal tax return preparers.
Professional Credential: The AFSP ROC can be seen as a valuable professional credential for unenrolled preparers.
Tax Law Updates: The program ensures you stay up-to-date on the latest tax law updates through required continuing education courses.
Complete 18 hours of CE, including:
6-hour Annual Federal Tax Refresher (AFTR) course: This course covers filing season issues and tax law updates.
10 hours of other federal tax law topics
2 hours of ethics
Have an active Preparer Tax Identification Number (PTIN).
Consent to adhere to specific practice obligations outlined in Subpart B of Treasury Department Circular 230.
Some preparers with select qualifications, like those who passed a special enrollment exam from the IRS or a California Tax Education Council (CTEC) program, may be exempt from the AFTR course. These exempt preparers still need to complete 15 hours of CE, including:
10 hours of federal tax law topics
3 hours of federal tax law updates
2 hours of ethics
The IRS website offers a comprehensive FAQ page on the AFSP: https://www.irs.gov/tax-professionals/annual-filing-season-program
You can also find information about CE providers and courses on the IRS website’s directory of federal tax return preparers: https://www.irs.gov/tax-professionals/faqs-directory-of-federal-tax-return-preparers-with-credentials-and-select-qualifications
Sign up for our courses and start learning at your own pace.
