Annual Filing Season Program (AFSP)

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Why participate in the IRS Annual Filing Season Program?

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.

Benefits of obtaining an AFSP Record of Completion

Gain limited representation rights, meaning you can represent clients during the process of preparing and signing their return. 

Appear in the public database when taxpayers searches for qualified tax preparers within the Directory of Federal Tax Return Preparers.

Differentiate yourself from others in the marketplace through expertise by displaying your Record of Completion.

What are the requirements to obtain an AFSP - Record of Completion?

Are you exempt from the Annual Federal Tax Refresher course?

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

Frequently Asked Questions: Annual Filing Season Program

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