AFSP/AFTR

Are you an unenrolled preparer?  Don’t lose your representation rights!  Complete this annual voluntary requirement to be included in the IRS national database by December 31, renew your PTIN and consent to Circular 230.  California, Oregon and Maryland tax preparers have different requirements, click here for more information

Courses in this category

2017 Annual Filing Season Program eBook +show course description $99.00
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This course is for training purpose ONLY, no CE hours will be given at completion. You will receive a Certificate of Completion. 

The new 2018 AFSP Course will be released June 1, 2017. 

For Best User Experience: Use Chrome 

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View Sample eBook

What is the Annual Filing Season Program for return preparers?

The Annual Filing Season Program is a voluntary program designed to encourage non-credentialed tax return preparers to participate in continuing education (CE) courses. Non-credentialed return preparers can elect to voluntarily demonstrate completion of basic 1040 filing season tax preparation and other tax law training through continuing education. Return preparers who complete the requirements for the Annual Filing Season Program will be issued a Record of Completion that they can display and use to differentiate themselves in the marketplace if desired. Preparers who participate are also included in a public database on IRS.gov that taxpayers use when searching for qualified tax return preparers. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications only includes attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), enrolled actuaries, and individuals who have received an Annual Filing Season Program – Record of Completion.

Download the free 3-D Issue app to view the e-book on your Android or Apple device.

How do I obtain an Annual Filing Season Program (AFSP)-Record of Completion for Filing Season 2016?

In general, to obtain an Annual Filing Season Program – Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include a 6 credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates. The AFTR course must include a knowledge-based comprehension test administered at the conclusion of the course by the CE Provider. Unenrolled preparers who have passed recognized state or national tests qualify for an exemption from the AFTR course but still must obtain 15 hours of continuing education.

  • Have a preparer tax identification number (PTIN) for 2017.
  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No.230.
  • How and when will I get my Record of Completion?

    After PTIN renewal season begins in October 2016, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2017 and consent to the Circular 230 obligations.

    If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.

    If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

    Please note: The website might experience some compatability issues with older versions of Internet Explorer.

    View Course

    This course is for training purpose ONLY, no CE hours will be given at completion. You will receive a Certificate of Completion. 

    The new 2018 AFSP Course will be released June 1, 2017. 

    For Best User Experience: Use Chrome 

    Google-Chrome-icon

    View Sample eBook

    What is the Annual Filing Season Program for return preparers?

    The Annual Filing Season Program is a voluntary program designed to encourage non-credentialed tax return preparers to participate in continuing education (CE) courses. Non-credentialed return preparers can elect to voluntarily demonstrate completion of basic 1040 filing season tax preparation and other tax law training through continuing education. Return preparers who complete the requirements for the Annual Filing Season Program will be issued a Record of Completion that they can display and use to differentiate themselves in the marketplace if desired. Preparers who participate are also included in a public database on IRS.gov that taxpayers use when searching for qualified tax return preparers. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications only includes attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), enrolled actuaries, and individuals who have received an Annual Filing Season Program – Record of Completion.

    Download the free 3-D Issue app to view the e-book on your Android or Apple device.

    How do I obtain an Annual Filing Season Program (AFSP)-Record of Completion for Filing Season 2016?

    In general, to obtain an Annual Filing Season Program – Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include a 6 credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates. The AFTR course must include a knowledge-based comprehension test administered at the conclusion of the course by the CE Provider. Unenrolled preparers who have passed recognized state or national tests qualify for an exemption from the AFTR course but still must obtain 15 hours of continuing education.

  • Have a preparer tax identification number (PTIN) for 2017.
  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No.230.
  • How and when will I get my Record of Completion?

    After PTIN renewal season begins in October 2016, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2017 and consent to the Circular 230 obligations.

    If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.

    If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

    Please note: The website might experience some compatability issues with older versions of Internet Explorer.

    View Course

    This course is for training purpose ONLY, no CE hours will be given at completion. You will receive a Certificate of Completion.

    The new 2018 AFTR Course will be released June 1, 2017. 

    For Best User Experience: Use Chrome 

    Google-Chrome-icon

    View sample book

    The Annual Filing Season Program is intended to recognize and encourage unenrolled tax return preparers who voluntarily increase their knowledge and improve their filing season competency through continuing education. This course is designed to follow the 3 domains that are set by the IRS. This course qualifies for the 6 hour AFTR course.

    How do I obtain an Annual Filing Season Program (AFSP)-Record of Completion for Filing Season 2017?

    In general, to obtain an Annual Filing Season Program – Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include a 6 credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates. The AFTR course must include a knowledge-based comprehension test administered at the conclusion of the course by the CE Provider. Unenrolled preparers who have passed recognized state or national tests qualify for an exemption from the AFTR course but still must obtain 15 hours of continuing education.

  • Have a preparer tax identification number (PTIN) for 2016.
  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No.230.
  • How and when will I get my Record of Completion?

    When PTIN renewal season opens, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2016 and consent to the Circular 230 obligations.

    If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.

    If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

    How do I obtain an Annual Filing Season Program – Record of Completion if I am exempt from the AFTR course?

    Those who are exempted from the AFTR course must meet the alternative requirements (15 hours of IRS-approved CE, consent to Circular 230 practice requirements, and a valid PTIN for the upcoming filing season) in order to receive an AFSP Record of Completion. Once all requirements are met, the exempted return preparer will be issued a Record of Completion.

    A return preparer will not be required to notify the IRS of an exemption. The IRS obtains information about exemptions directly from the testing source.

    To be added to the public database you will need to have this course passed and completed by December 31, 2016. The course will not be available after that date. 

    To view the e-book on your Android or Apple phone you need to go to the app store and download the free 3-D Issue app. This will enable the application to be viewed offline.

    Click next to begin your course.

    Please note: The website might experience some compatability issues with older versions of Internet Explorer.

    2017 Annual Federal Tax Refresher eBook +show course description $69.00
    View Course

    This course is for training purpose ONLY, no CE hours will be given at completion. You will receive a Certificate of Completion. 

    The new 2018 AFTR Course will be released June 1, 2017. 

     

    For Best User Experience: Use Chrome 

    Google-Chrome-icon

    View sample book

    The Annual Filing Season Program is intended to recognize and encourage unenrolled tax return preparers who voluntarily increase their knowledge and improve their filing season competency through continuing education. This course is designed to follow the 3 domains that are set by the IRS. This course qualifies for the 6 hour AFTR course.

    How do I obtain an Annual Filing Season Program (AFSP)-Record of Completion for Filing Season 2017?

    In general, to obtain an Annual Filing Season Program – Record of Completion a return preparer must obtain 18 hours of continuing education from an IRS-approved CE Provider. The hours must include a 6 credit hour Annual Federal Tax Refresher course (AFTR) that covers filing season issues and tax law updates. The AFTR course must include a knowledge-based comprehension test administered at the conclusion of the course by the CE Provider. Unenrolled preparers who have passed recognized state or national tests qualify for an exemption from the AFTR course but still must obtain 15 hours of continuing education.

  • Have a preparer tax identification number (PTIN) for 2016.
  • Consent to adhere to specific practice obligations outlined in Subpart B and section 10.51 of Treasury Department Circular No.230.
  • How and when will I get my Record of Completion?

    When PTIN renewal season opens, a Record of Completion will be generated to you once all requirements have been met, including renewal of your PTIN for 2016 and consent to the Circular 230 obligations.

    If you have an online PTIN account, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to sign the Circular 230 consent and receive your certificate in your online secure mailbox.

    If you do not have an online PTIN account, you will receive a letter with instructions for completing the application process and obtaining your certificate.

    How do I obtain an Annual Filing Season Program – Record of Completion if I am exempt from the AFTR course?

    Those who are exempted from the AFTR course must meet the alternative requirements (15 hours of IRS-approved CE, consent to Circular 230 practice requirements, and a valid PTIN for the upcoming filing season) in order to receive an AFSP Record of Completion. Once all requirements are met, the exempted return preparer will be issued a Record of Completion.

    A return preparer will not be required to notify the IRS of an exemption. The IRS obtains information about exemptions directly from the testing source.

    To be added to the public database you will need to have this course passed and completed by December 31, 2016. The course will not be available after that date. 

    To view the e-book on your Android or Apple phone you need to go to the app store and download the free 3-D Issue app. This will enable the application to be viewed offline.

    Click next to begin your course.

    Please note: The website might experience some compatability issues with older versions of Internet Explorer.