General Guidance Question
Question: What is the Annual Filing Season Program?
Answer: The Annual Filing Season Program is a voluntary program designed to encourage tax return preparers to participate in continuing education (CE) courses.
Unenrolled 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 complete the AFSP will also be included in a new public database that will be added to IRS.gov by January 2015 for taxpayers to use in searching for qualified tax return preparers. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will only include 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.