The Annual Filing Season Program is a voluntary continuing education program for tax return preparers. Preparers who complete the program receive an Annual Filing Season Program – Record of Completion. The IRS permits anyone with a preparer tax id number (PTIN) to prepare tax returns for compensation, but will not allow all unenrolled PTIN holders to represent clients before the IRS. An unenrolled tax return preparer must complete the 6-hour IRS Annual Federal Tax Refresher Course (AFTR) including the final exam, along with additional Continuing education, to receive an AFSP record of completion.

With an AFSP record of completion you have limited representation rights, meaning you can represent clients during an examination of a return that you signed or prepared. AFSP participants are included in the directory of Federal Tax Return Preparers with Credentials and Select Qualifications. Preparers must complete the AFTR course and test by December 31, 2018.

The following video-based course and reference materials cover the information in all three domains – Provisions of the Tax Cuts and Jobs Act, General Review, and Practices, Procedures and Professional Responsibility.