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
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In order to be included in the AFSP-Record of Completion, you must pass this course and pass the AFTR test by December 31, 2016.
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.
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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.
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.
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