Annual Filing Season Program

1. What is the Annual Filing Season Program?

The new Annual Filing Season Program is a completely voluntary program intended to recognize and encourage unenrolled tax return preparers who aspire to a higher level of professionalism and voluntarily increase their knowledge to improve their filing season competency through continuing education.

2. What are the benefits of participation in the AFSP?

Annual Filing Season Program participants are included in a public database of return preparers on the IRS website. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications includes the name, city, state, ZIP Code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN, as well as all Annual Filing Season Program – Record of Completion holders.

3. How do I participate in the AFSP and get the Record of Completion?

• 1. Complete certain specific continuing education requirements yearly. (More details below)
• 2. Have and renew a preparer tax identification number (PTIN) yearly.
• 3. Consent, yearly, to adhere to practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No. 230.

4. What are the continuing education requirements?

Take 18 hours of continuing education from IRS-Approved CE Providers, including:

• 1. a six (6) hour Annual Federal Tax Refresher (AFTR) course with a knowledge-based comprehension test administered at the end,
• 2. ten (10) hours of other federal tax law topics; and
• 3. two (2) hours of ethics.
*Note: Some preparers are exempt from requirement #1, the AFTR Course. Who is exempt?

5. Are some people exempt from requirement #1, the AFTR course?

If you meet one of the exemptions below, you take 3 hours of federal tax law updates instead of the AFTR course.

• 1. Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013.
• 2. Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners and/or the California Tax Education Council.
• 3. SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years as of the first day of the upcoming filing season.
• 4. VITA volunteers: Quality reviewers and instructors with active PTINs.
• 5. 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.

6. I am exempt from the AFTR. What are my continuing education requirements?

The AFTR requirement is replaced by a 3 hour federal tax law update requirement. Filing season 2016 and after. Take 15 hours of continuing education from IRS-Approved CE Providers, including:

• 1. three (3) hours of federal tax law updates,
• 2. ten (10) hours of other federal tax law topics; and
• 3. two (2) hours of ethics.

7. Where do I get this continuing education?

You may take the AFTR course and obtain other continuing education from any IRS-Approved CE Provider.

8. How much does the AFSP cost?

The cost of your yearly PTIN renewal, plus the cost of continuing education purchased from IRS-Approved CE Providers.

9. Can credentialed tax preparers participate in the AFSP?

The IRS didn't design this program with credentialed tax professionals in mind. However, if an attorney, certified professional accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary seeks to participate in the program, they would be required to meet the same CE requirements as preparers in the exempt category.

10. How/when do I get my record of completion?

Once a return preparer has completed their CE requirements and renewed their PTIN for the upcoming year, they will receive an email from Taxpros@ptin.irs.gov with instructions on how to consent to the Circular 230 practice requirements and receive their certificate in their online secure mailbox. Tax return preparers without an online PTIN account will receive a letter with instructions for completing the application process and obtaining their certificates.

11. How does the IRS know if I completed the AFSP requirements?

All IRS-Approved CE Providers must report completed continuing education hours to the IRS Return Preparers Office. You can view that information in your online PTIN account. Be sure to give IRS-Approved CE Providers your proper PTIN so they can report your CE accurately and in a timely fashion.