Annual Filing Season Program (AFSP)
This page is not designed for Enrolled Agents. EA’s please view our List Of All Courses to select other options.
Our continuing education bundles will satisfy the CE requirement for the IRS Annual Filing Season Program (AFSP) in the upcoming 2023 Tax Filing Season. Alternatively, students can choose to purchase only the “Annual Federal Tax Refresher” course by itself.
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 (CE). Added benefits of this program are:
- Increased tax knowledge
- Differentiate yourself in the marketplace with AFSP Credentials
- Option to include your name in the IRS Public Directory of Tax Return Preparers (Scroll down for more info on this)
- Have limited representation rights of your clients whose returns you’ve prepared and signed, before certain IRS revenue agents
Depending on any tax credentials you hold or the state that you live in, you may be considered an Exempt or a Non-Exempt Tax Preparer. To learn more about Exempt and Non-Exempt status and determine which of our AFSP Bundles is right for you, please scroll down for more information or visit the IRS website for “Reduced Requirement for Exempt Individuals“
Additional information about the Annual Filing Season Program can be found on the General Requirements page of this IRS website, Click Here “General Requirements.” We always suggest that every tax preparer double-check with their state tax requirements.
Expand each title below for more information
The below chart provides a general idea of the Annual CE Requirements needed for Tax Preparers. Depending on the state you live in or the type of tax credentials you hold, we still recommend that you check with the IRS and your State’s website for Tax Preparers CE requirements.
|Tax Preparer Category||Annual Federal Tax Refresher Course (AFTR)||Tax Law Update Courses||General Tax Law Courses||Ethics Courses||Total CE Credit|
|Enrolled Agents||EA’s do not receive credit for this course||22 Hrs||2 Hrs||= 24 Hrs|
|Non-Exempt Tax Preparers||6 Hrs||10 Hrs||2 Hrs||= 18 Hrs|
|Exempt Tax Preparers (For California, Oregon, Maryland, and New York Tax preparers, please check with your state’s CE Requirements.)||3 Hrs||10 Hrs||2 Hrs||= 15 Hrs|
The majority of tax preparers fall under the “Non-Exempt” category and would generally want to take the 18-Hour bundle. The important information below was obtained from the IRS website. The IRS determines an Exempt Tax Preparer as being a part of any of the following categories:
State based return preparer program participants such as:
Oregon Board of Tax Practitioners
California Tax Education Council (CTEC)
Maryland State Board of Individual Tax Preparers
Organization based return preparer program participants such as:
Former IRS Registered Tax Return Preparers
IRS Special Enrollment Exam (SEE) Part 1
IRS Volunteer Income Tax Assistance (VITA) volunteer
Accreditation Council for Accountancy and Taxation (ACAT)
Certified Public Accountant (CPA)
Enrolled Retirement Plan Agent (ERPA)
Enrolled Agent (EA)
If you do not belong to any of the categories listed above, then it is highly likely that you are a “Non-Exempt” tax preparer.
During the year 2022, if you satisfied all requirements to achieve the 2023 AFSP Record of Completion, then the Program becomes effective January 1, 2023 and ends December 31, 2023. During the year 2022, you must have completed the following:
- Complete all Course requirements for the AFSP Program by December 31, 2022.
- During the PTIN renewal period from October through December, you must register for a new PTIN, or renew your existing PTIN to get ready for the 2023 tax season.
- Consent to the Circular 230 Obligations within your PTIN account.
A Record of Completion will be generated to you once all the above requirements above have been met. Please also see “General Requirements“
If you have an online PTIN account, you will receive an e-mail from TaxPro_PTIN@irs.gov with any further instructions. If you don’t have an online PTIN account, please create one on the IRS website.