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Reduced Requirements for Exempt Individuals

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).

 

Who is exempt and able to obtain the AFSP – Record of Completion without taking the Annual Federal Tax Refresher course?

  • Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013. 
  • Established state-based return preparer program participants currently with testing requirements: Return preparers who are active registrants of the Oregon Board of Tax Practitioners, California Tax Education Council, and/or Maryland State Board of Individual Tax Preparers.
  • SEE Part I Test-Passers: Tax practitioners who have passed the Special Enrollment Exam Part I within the past two years.   
  • VITA/TCE volunteers: Quality reviewers, instructors, and return preparers with active PTINs.
  • 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.

 

 

I meet one of these exemptions. How do I obtain an AFSP – Record of Completion?

 

How and when will I get my Record of Completion?

After you complete your continuing education and renew your PTIN for the upcoming year, you will receive an email from TaxPro_PTIN@irs.gov with instructions on how to elect to participate and receive your record of completion in your online secure mailbox.

If you don’t have an online PTIN account, you will receive a letter with instructions for completing the process and obtaining your record of completion.

 

Are credentialed preparers precluded from participating in the AFSP?

This program is not designed, directed or intended for credentialed preparers who already possess a much higher level of qualification.  However, if an attorney, certified professional accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary seeks to participate in the program, you would be required to meet the same CE requirements as preparers in the exempt category.

Chart of Annual Filing Season Program CE Requirements

Page Last Reviewed or Updated: 18-Nov-2016

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